Relating to the procedure by which the assessor for a taxing unit is required to provide certain ad valorem tax-related information to a property owner or the owner's agent.
Impact
The adoption of SB1739 is poised to have a significant impact on how property tax information is communicated to Texans. By promoting online accessibility, the bill seeks to streamline the process, potentially reducing the costs associated with printing and mailing extensive tax documents. This is especially relevant in the modern digital age, where any information necessary for property owners can be made available easily online. Moreover, this law updates the procedural framework surrounding tax information, reflecting evolving practices in governmental communication.
Summary
Senate Bill 1739 addresses the procedural requirements for tax assessors in Texas regarding the distribution of ad valorem tax-related information to property owners. Specifically, the bill allows assessors for a taxing unit that maintains a website to provide certain required information online instead of including it in physical tax documents, such as bills or statements that are mailed to property owners. This change aims to enhance the accessibility of tax information, making it easier for property owners to find relevant details about their taxes without waiting for mail delivery. It requires that if this information is not included in the physical tax bill, the bill must reference the taxing unit's website where the information can be accessed.
Contention
Notable points of contention surrounding SB1739 may arise from the shift to online dissemination of tax-related information. Some stakeholders may express concerns regarding digital divides, whereby not all property owners have equal access to the internet or digital literacy to navigate online resources. Additionally, there might be discontent regarding the sufficiency of online resources in comparison to the detailed information traditionally provided in mailed statements. The bill's true effectiveness and equity of access will warrant scrutiny as it is implemented and as property owners adapt to these 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.
Relating to notice by an appraisal district to an owner of residential property of the owner's potential eligibility for a residence homestead exemption from ad valorem taxation of the property and the manner in which certain owners may apply for the exemption.
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.