Texas 2009 - 81st Regular

Texas House Bill HB701

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

Caption

Relating to the provision of ad valorem tax relief.

Impact

If passed, HB 701 is set to significantly modify the landscape for property tax exemptions in Texas, particularly benefiting new homeowners and certain demographics such as seniors. The amendments aim to reduce financial strains on these groups by enabling them to secure tax relief despite missing the traditional qualification date. By making property tax exemptions more accessible, the bill contributes to the overarching goal of providing financial relief and promoting homeownership across Texas, while aligning with previous commitments to maintain property tax relief initiatives.

Summary

House Bill 701, titled the 2009 Continued Commitment to Property Tax Relief Act, seeks to amend existing tax codes to enhance ad valorem tax relief measures for property owners in Texas. The bill specifies changes to the determination of eligibility for property tax exemptions, particularly concerning individuals who acquire property after the January 1 eligibility deadline. This change allows new property owners to claim certain exemptions for the full tax year, provided they qualify during that year. Additionally, the bill requires that exemption applications be submitted by a specified date following property acquisition, thus streamlining the claims process for tax relief.

Contention

The bill might encounter varied opinions regarding its implications on local tax revenue, especially among municipalities that depend on property taxes for funding essential services. Critics could argue that the ease of obtaining exemptions may reduce available funding for local municipalities, thereby impacting their operation budgets and services. Proponents, however, argue that facilitating property tax relief is essential for economic stability and growth, particularly in the wake of rising property values and taxation concerns. Discussions surrounding HB 701 will likely bring these divergent views to the forefront, highlighting the balance between tax relief for residents and the financial health of local governments.

Companion Bills

TX HJR43

Enabling for Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of real property for ad valorem tax purposes to 110 percent or more of the appraised value of the property for the preceding tax year.

Similar Bills

No similar bills found.