Texas 2011 - 82nd Regular

Texas House Bill HB2774

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation by certain taxing units in Harris County.

Impact

The enactment of HB2774 would have a direct impact on the property tax landscape within Harris County, as it would empower local political subdivisions to manage and restrict rapid increases in property appraisals, potentially leading to lower property tax obligations for residents. This could be particularly beneficial for long-term homeowners and those on fixed incomes, who are often adversely affected by rising property taxes as property values fluctuate. However, the reduced revenue for local taxing units could also lead to concerns about funding for public services and infrastructure.

Summary

House Bill 2774 is proposed legislation aimed at limiting the increase in the appraised value of residence homesteads for ad valorem taxation specifically within certain taxing units in Harris County, Texas. The bill amends existing tax code provisions regarding how and when appraisal offices can adjust the appraised value of properties, particularly introducing options for local governing bodies to apply a reduced percentage limit on such increases from the standard 10% to 5% for future tax years. This legislative move is primarily intended to provide property owners with some measure of relief amid rising property values and associated tax burdens.

Sentiment

The sentiment surrounding HB2774 seems to be generally supportive among residents who may benefit from reduced taxation and increased stability in their property tax assessments. However, local governments and some community members express apprehension regarding the potential financial implications for local budgets and services that rely on property tax revenues. This juxtaposition of homeowner relief versus potential impacts on civic services creates a nuanced discussion within the community.

Contention

Notable points of contention in discussions around HB2774 arise from the balance between providing tax relief and maintaining adequate funding for local services. Critics of the bill worry that limiting appraisal increases could hinder local government's ability to respond to changing financial needs, particularly in burgeoning urban areas where service demands often grow alongside the population. Supporters, on the other hand, argue that such measures are necessary to prevent economic pressure on homeowners in a rapidly appreciating real estate market.

Companion Bills

TX HJR7

Enabling for Proposing a constitutional amendment authorizing the legislature to permit certain political subdivisions in Harris County to establish a limit on the maximum appraised value of residence homesteads for ad valorem taxation by those political subdivisions of 105 percent of the appraised value of the property for the preceding tax year.

Previously Filed As

TX SB1791

Relating to the authority of the governing body of a taxing unit in a county in which home prices are appreciating rapidly to adopt a limitation on increases in the appraised value for purposes of ad valorem taxation by the taxing unit of residence homesteads in certain low-income areas.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.