Texas Senate Bill SB2

Texas 2017 - 85th Regular

• Filed: 11/29/16

Caption

Relating to the administration of the ad valorem tax system.

Impact

The implications of SB2 on state laws are significant. The introduction of new review procedures means that appraisal districts must comply with updated standards for governance and taxpayer assistance. This aligns with a broader push for accountability and consistency in property tax administration. Furthermore, the bill modifies the conditions under which local taxing units can propose increases in tax rates, focusing on ensuring that public hearings are held and that voters have a stronger say when their local government seeks to raise property taxes beyond certain limits.

Summary

Senate Bill 2, known as the Texas Property Tax Reform and Relief Act of 2017, seeks to amend existing statutes concerning the administration of property taxes in Texas. The bill establishes a Property Tax Administration Advisory Board to assist the comptroller in overseeing property taxation and improving the efficiency of appraisal districts. One of the key innovations introduced by this legislation is the requirement for appraisal districts to adhere to manuals created by the comptroller, ensuring a standardized approach to property valuation across the state.

Sentiment

Public and legislative sentiment surrounding SB2 appears to be largely divided. Supporters of the bill argue it is a significant step towards greater transparency and efficiency in property tax assessments, which they believe will ultimately benefit taxpayers. Conversely, opponents express concern that by imposing stricter regulations and review processes, the bill could hinder local governments' ability to respond flexibly to community needs regarding tax rates and property funding, potentially stifling necessary local services that depend on adequate funding.

Contention

Notable points of contention in the discussions around SB2 include the balance of power between state and local governments. Critics lament that the legislation centralizes authority with the state, thus reducing local control over property tax decisions. Advocates, on the other hand, argue that the previous system led to inconsistencies and inefficiencies that this bill aims to rectify. The debate taps into wider themes of governmental authority and the responsibilities of local versus state governance in meeting community needs.