Texas 2017 - 85th Regular

Texas House Bill HB549

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

Caption

Relating to the procedure for claiming an exemption from ad valorem taxation by the Dallas County Utility and Reclamation District of certain property subject to a tax abatement agreement with the district and to the validation of certain actions of the district.

Impact

The passage of HB 549 is expected to have significant implications for property tax management within the Dallas County Utility and Reclamation District. By allowing the district to file for exemptions on behalf of property owners, it is anticipated that more homeowners will benefit from available tax reductions, leading to potential increases in property value and community economic development. This legislation aligns with broader efforts to incentivize development and reclamation projects within Dallas County, aiming to attract residents and businesses to the area.

Summary

House Bill 549 seeks to modify the procedures associated with claiming exemptions from ad valorem taxation for property within the Dallas County Utility and Reclamation District. Specifically, it allows the district to file applications for tax exemptions on behalf of residential property owners who are involved in tax abatement agreements. This change aims to streamline the process for residents and ensure that tax exemptions are applied correctly and efficiently. By centralizing the application process, the bill intends to reduce the administrative burden on homeowners and enhance compliance with district regulations.

Contention

While there are many anticipated benefits of HB 549, some concerns have been raised regarding the implications for local control and fiscal accountability. Detractors may argue that by enabling the district to automate and manage tax exemption claims, individual property owners could lose a degree of oversight over their financial obligations and rights. Additionally, questions about the adequacy of checks and balances in the new system may arise, particularly regarding how exemptions are determined and awarded. As such, the bill's proponents will need to address these issues to maintain public confidence in the system.

Companion Bills

TX HB1186

Duplicate Relating to the procedure for claiming an exemption from ad valorem taxation by the Dallas County Utility and Reclamation District of certain property subject to a tax abatement agreement with the district and to the validation of certain actions of the district.

Previously Filed As

TX HB4429

Relating to the duty of a school district to enter into an ad valorem tax abatement agreement under the Property Redevelopment and Tax Abatement Act for certain property.

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 SB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression, an increase in the amount of certain exemptions from ad valorem taxation by a school district applicable to residence homesteads, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amounts, and the protection of school districts against the resulting loss in local revenue.

TX HB3205

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB5046

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB2467

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX HB2656

Relating to an increase in the amount of the exemption of residence homesteads from ad valorem taxation by a school district, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amount, and the protection of school districts against the resulting loss in local revenue.

TX SB2630

Relating to the validation of certain acts of the Austin County Municipal Utility District No. 1.

Similar Bills

No similar bills found.