Texas 2015 - 84th Regular

Texas Senate Bill SB1220

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

Caption

Relating to tax increment financing.

Impact

The proposed amendments are significant as they alter the existing framework governing local finance and development. By limiting the duration that reinvestment zones can be extended, municipalities may face greater challenges in planning long-term projects that rely on TIF funding. The bill places stricter limits on the extent of residential property that can be included in these zones, potentially influencing local development strategies and prioritizing commercial and industrial growth over residential expansion.

Summary

Senate Bill 1220 focuses on reforming the tax increment financing (TIF) process in Texas. It aims to establish stricter regulations regarding the formation and extension of reinvestment zones. This bill amends the Tax Code to clarify the conditions under which municipalities can designate reinvestment zones, emphasizing that these zones must have a defined termination date, specifically not extending beyond the 10th anniversary of their designation. This change is intended to provide more transparency and certainty regarding the longevity of such financial arrangements.

Contention

While supporters of SB 1220 argue that it enhances accountability and protects taxpayers by ensuring that reinvestment zones do not indefinitely deplete municipal resources, critics raise concerns about potential hindrances to urban redevelopment efforts. Detractors worry that the restrictions may deter investment in economically disadvantaged areas, where TIFs have historically been used to spur development. The bill's implications on local control versus state oversight in financial matters and community development are expected to be a topic of vigorous debate among lawmakers.

Companion Bills

TX HB3827

Identical Relating to tax increment financing.

Previously Filed As

TX SB1096

Relating to the treatment of certain residence homesteads for purposes of the Tax Increment Financing Act.

TX HB4433

Relating to the authority of the board of directors of a tax increment financing reinvestment zone to use money in the tax increment fund established for the zone to compensate certain homeowners for the increase in taxes associated with the zone.

TX HB774

Relating to the ad valorem tax appraisal of an older residence homestead located in or near a tax increment financing reinvestment zone.

TX HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1789

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB871

Relating to the exemption of inventory from ad valorem taxation.

TX HB5375

Relating to the creation of the Montgomery County Management District No. 2; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB4473

Relating to the calculation of ad valorem tax rates by certain taxing units that participate in one or more reinvestment zones for tax increment financing.

TX HB5363

Relating to the creation of the Jones Avenue Municipal Management District; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.

Similar Bills

NJ S1026

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ A2530

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ A3464

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

NJ S2087

Establishes a manufacturing reinvestment account program to incentivize capital investment and workforce training in New Jersey with income tax rate reductions, deferrals, and accelerated deductions.

UT SB0208

Housing and Transit Reinvestment Zone Amendments

UT SB0140

Housing and Transit Reinvestment Zone Amendments

UT SB0084

Housing and Transit Reinvestment Zone Amendments

UT SB0026

Housing and Transit Reinvestment Zone Amendments