Texas House Bill HB3584

Texas 2017 - 85th Regular

Caption

Relating to a temporary limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on a residence homestead rendered uninhabitable or unusable as a result of a natural disaster.

Impact

If enacted, HB3584 will directly impact residents whose homes have been affected by natural disasters, enhancing their financial security during recovery periods. The law applies to areas declared as disaster zones by the governor, thereby providing targeted property tax relief. By limiting potential tax increases, the bill aims to ease the economic strain on homeowners who may already be facing substantial losses due to damage to their properties.

Summary

House Bill 3584 introduces a temporary limitation on the total amount of ad valorem taxes that may be imposed by a taxing unit on a residence homestead that has been rendered uninhabitable or unusable due to a natural disaster. This legislation seeks to protect homeowners affected by such disasters by ensuring that their tax burden does not increase during a significant period of recovery. Specifically, the bill stipulates that a taxing unit cannot raise the tax amount above that of the year in which the natural disaster occurred, provided the homeowner submits an application for this limitation.

Contention

While the intent of HB3584 is to offer necessary assistance to disaster-affected homeowners, there may be concerns regarding the financial implications for local taxing units. Critics may argue that the temporary tax limitation could reduce revenue for essential local services during recovery periods. Additionally, there may be discussions regarding the administrative burden placed on appraisal districts to manage and process applications for this limitation, ensuring that the provisions are equitably enforced.