Texas Senate Bill SB2239

Texas 2017 - 85th Regular

Caption

Relating to ad valorem taxation.

Impact

The implementation of SB2239 is poised to impact how local governments calculate their tax rates, specifically the no-new-taxes rate and rollback tax rate. By mandating that these calculations be supported by electronic forms and certifications from chief appraisers and financial officers, the bill seeks to improve accuracy and compliance in tax rate submissions. Furthermore, it establishes deadlines for when taxing units must adopt their tax rates, tying compliance to the availability of updated information from the comptroller's database.

Summary

Senate Bill 2239 aims to amend sections of the Tax Code related to ad valorem taxation in Texas. The primary objectives of this bill focus on modernizing and streamlining the calculation and reporting of tax rates for local taxing units. It introduces requirements for the comptroller to create and maintain a comprehensive property tax database that includes relevant information about property taxation for the public, among other specifications intended to enhance transparency in local taxation processes.

Contention

Notably, discussions surrounding SB2239 may center on the balance between local governance and state oversight in taxation matters. While proponents may argue that the bill bolsters accountability and transparency, critics could express concerns over added bureaucratic burdens and the potential for reduced local flexibility in managing tax rates. Overall, the bill's passage may catalyze debates about the appropriate level of state intervention in the financial management of local entities.