Texas 2011 - 82nd Regular

Texas Senate Bill SB1771

Filed
 
Out of Senate Committee
5/6/11  
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the provision of information by tax officials related to ad valorem tax rates.

Impact

This legislation will substantially affect Texas's Tax Code, particularly Sections 25.19 and 26.012. By mandating that specific information regarding tax rates be clearly communicated to property owners, it will not only ensure compliance with transparency requirements but also equip residents with the necessary knowledge to understand their tax obligations better. This could lead to increased public engagement during the tax rate setting process, promoting accountability among local tax officials.

Summary

SB1771 aims to enhance transparency in the communication of property tax rates by requiring tax officials to provide detailed information about ad valorem tax rates. The bill stipulates that chief appraisers must separate real property from personal property in tax notices and provide essential details such as the previous year's appraised value, taxable value, and partial exemptions for the current year. This amendment is expected to give property owners clearer insights into how their tax obligations are determined and the components involved in computing those obligations.

Contention

While the bill primarily aims at increasing transparency, it may face scrutiny from local officials who might argue that the additional requirements could impose an administrative burden. Additionally, concerns may arise regarding the interpretation of presented data by property owners, particularly for those less familiar with tax terminologies. Opponents could argue that while the intent is to inform, it may inadvertently overwhelm or mislead taxpayers without proper guidance on how to interpret such information.

Companion Bills

TX HB874

Identical Relating to the provision of information by tax officials related to ad valorem tax rates.

Previously Filed As

TX HB654

Relating to a report regarding the municipality or county of origin of certain tax revenue collected by the comptroller.

TX SB1588

Relating to the creation and re-creation of funds and accounts, the dedication and rededication of revenue, and the exemption of unappropriated money from use for general governmental purposes.

TX HB2048

Relating to the collection and enforcement of state and local hotel occupancy taxes.

TX HB2810

Relating to an exemption from the sales and use tax for tangible personal property incorporated into or attached to certain agricultural structures.

TX HB252

Relating to eligibility for an exemption from ad valorem taxation of the residence homestead of a person.

Similar Bills

TX SB1430

Relating to clarifying certain terminology, including terminology applicable to tax rate calculations, in relation to the ad valorem tax system.

TX HB874

Relating to the provision of information by tax officials related to ad valorem tax rates.

TX HB15

Relating to ad valorem taxation.

TX HB4105

Relating to changing the term "effective" tax rate to the term "no new taxes" tax rate for the purposes of the calculation and adoption of ad valorem tax rates.

TX SB93

Relating to ad valorem taxation.

TX HB490

Relating to the administration of the ad valorem tax system.

TX SB2

Relating to the administration of the ad valorem tax system.

TX SB96

Relating to ad valorem taxation.