Texas 2017 - 85th Regular

Texas House Bill HB934

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

Caption

Relating to ad valorem taxation.

Impact

The bill amends existing laws to require appraisal districts to adhere to appraisal manuals developed by the comptroller and mandates regular reviews of their operations and compliance with established standards. This implies a more standardized approach to property valuation across districts, aiming to enhance accuracy and fairness in assessments. Furthermore, the bill changes the structure of appraisal review boards by allowing for special panels to handle protests related to different property types, which may improve the handling of appeals and overall taxpayer satisfaction.

Summary

House Bill 934 introduces significant changes to property tax administration in Texas, specifically concerning the oversight of appraisal districts. The bill establishes a Property Tax Administration Advisory Board, appointed by the comptroller, which is responsible for advising on property tax rules, procedures, standards, and operations. The board is composed of members with relevant expertise in property tax administration, ensuring that knowledgeable individuals guide the compliance and management of appraisal districts.

Contention

There may be contention surrounding the increase in state oversight over local appraisal districts, as critics might argue that this undermines local autonomy. Supporters, however, will likely view this as a necessary measure to ensure uniformity and equity in property tax assessments across Texas. Additionally, the requirement for members on special panels to meet specific educational and professional standards could raise concerns regarding inclusivity and the availability of qualified individuals to serve on these boards.

Notable points

The bill distinctly emphasizes that advisory board members cannot be current employees of appraisal districts or receive contracts from taxing units, aiming to maintain impartiality. Furthermore, the adjustments in the procedures for property appraisal and protest processes reflect a continued effort by the state legislature to address concerns about property tax fairness and transparency.

Companion Bills

No companion bills found.

Previously Filed As

TX SB2357

Relating to ad valorem taxation.

TX HB1566

Relating to the ad valorem taxation of residential real 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 HB13

Relating to measures to address public safety threats in this state presented by transnational criminal activity, including by establishing the Texas Homeland Security Division and the Border Security Advisory Council, and to compensate persons affected by those threats.

TX HB127

Relating to measures to address public safety threats in this state presented by transnational criminal activity, including by establishing a Texas Homeland Security Division, and to compensate persons affected by those threats.

TX HB3769

Relating to the ad valorem taxation of certain dealer's heavy equipment inventory.

TX SB5

Relating to an exemption from ad valorem taxation of a portion of the appraised value of tangible personal property that is held or used for the production of income and a franchise tax credit for the payment of certain related ad valorem taxes.

TX HB1831

Relating to the regulation of the cultivation, manufacture, processing, distribution, sale, testing, transportation, delivery, transfer, possession, use, and taxation of cannabis and cannabis products and the local regulation of cannabis establishments; providing for expunction of records relating to certain decriminalized conduct; authorizing the imposition of fees; requiring an occupational license; creating a criminal offense; imposing a tax.

Similar Bills

TX SB20

Relating to ad valorem taxation.

TX HB2574

Relating to the administration of the ad valorem tax system; authorizing a fee.

TX SB67

Relating to the administration of the ad valorem tax system; authorizing a fee.

TX SB21

Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.

TX HB8

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

TX SB2

Relating to the administration of the ad valorem tax system.

TX HB54

Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.

TX SB669

Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.