Relating to certain notices provided by the assessor or collector for, or an agent of, a taxing unit.
Summary
House Bill 2431 aims to amend certain provisions of the Texas Tax Code regarding the notices provided by assessors or collectors for taxing units. One of the main objectives of this bill is to ensure that notices of delinquency explicitly inform property owners about the tax lien and the potential for foreclosure should the delinquent taxes remain unpaid. The bill emphasizes the rights of property owners who occupy their residence homesteads, particularly those who are elderly or disabled, highlighting their entitlement to enter into installment agreements for tax payments.
The legislation modifies Section 33.04(b) of the Tax Code by requiring a particular statement to be included within the notice of delinquency. This notice must clearly state the implications of tax delinquency and recommend that elderly or disabled individuals contact the relevant taxing unit to understand their rights regarding possible postponements in tax payments. The intention behind this clarity is to protect vulnerable property owners from the adverse effects of delinquent taxes and potential foreclosure processes.
Furthermore, the bill seeks to repeal certain provisions from previous legislation that may have been redundant or irrelevant to the current context. The changes also include provisions that ensure HB2431 takes precedence over any conflicting acts enacted by the 84th Legislature in the 2015 session. By focusing on the needs of specific populations, this bill reflects ongoing legislative efforts to address equity in property tax issues.
Notable points of contention surrounding this bill revolve around its implications for taxing authorities and the processes of lien enforcement. Some stakeholders may argue that clearer notifications could lead to increased awareness and compliance from property owners, while others might express concerns about the additional administrative burdens on taxing authorities to ensure that notices meet the new requirements. Overall, the bill appears positioned to enhance protections for homeowners while maintaining the integrity of the tax collection process.
Relating to penalty and interest incurred on a delinquent ad valorem tax imposed on the residence homestead of an individual who is elderly or disabled.
Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.
Relating to the effect of an election at which the voters fail to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.