Texas 2019 - 86th Regular

Texas House Bill HB1815

Caption

Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.

Impact

The enactment of HB 1815 would primarily influence local government procedures concerning property tax allocations, enhancing the efficiency of the tax collection system. By standardizing the deadline for filing applications, the legislation seeks to streamline the process, reduce confusion, and improve compliance among property owners. The extension for newly appraised properties allows for flexibility, addressing potential timing issues that could arise during property assessments, thus promoting fairness in the taxation process for property owners.

Summary

House Bill 1815 addresses the deadlines associated with filing an application for the allocation of value for certain properties under ad valorem tax regulations. This bill amends Section 21.09(b) of the Tax Code to establish clearer deadlines and procedures for claiming property value allocations, which is essential for property assessments. The legislation stipulates that property owners must submit their applications each year before May 1, with extensions provided for newly appraised properties, ensuring that the process is timely and manageable.

Sentiment

The overall sentiment surrounding HB 1815 appeared favorable, with broad support observable in the legislative voting patterns. The bill passed through both the House and Senate without opposition, indicating a consensus among legislators on the importance of clarifying application processes related to property taxes. Stakeholders likely appreciate the simplified deadlines, reflecting a proactive approach to addressing administrative challenges associated with property tax allocations.

Contention

Despite its unanimous support in the legislature, some potential areas of contention could exist around the implications of tight deadlines for property owners who may struggle to meet the requirements. Critics could argue that while the bill aims to streamline the process, it may inadvertently create challenges for those unfamiliar with timely filing or for those facing difficulties associated with property management.

Companion Bills

TX SB1157

Same As Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.

Previously Filed As

TX HB3364

Relating to the system for appraising property for ad valorem tax purposes.

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 SB2408

Relating to the system for appraising property for ad valorem tax purposes.

TX HB1189

Relating to limitations on the appraised value of certain real property in specified areas for ad valorem tax purposes.

TX SB880

Relating to the determination of the market value of property for ad valorem tax purposes.

TX HB4463

Relating to the authority to file an application for certain ad valorem tax exemptions after the filing deadline if an exemption for the property was previously canceled because it was erroneously granted.

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX HB4130

Relating to the appraisal for ad valorem tax purposes of property owned by certain electric cooperatives.

TX SB1771

Relating to the appraisal for ad valorem tax purposes of property owned by certain electric cooperatives.

TX HB335

Relating to a limitation on increases in the appraised value of real property for ad valorem tax purposes.

Similar Bills

No similar bills found.