Texas 2019 - 86th Regular

Texas House Bill HB2915

Caption

Relating to state and local taxes and fees.

Impact

The enactment of HB 2915 will lead to alterations in the existing property tax laws, offering several exemptions that could alleviate financial pressure on homeowners. Additionally, the introduction of sales taxes on e-cigarette vapor products and gasoline indicates a shift in the state’s revenue generation methods. These changes are intended to diversify funding sources away from traditional taxes while ensuring that funding for essential public services like education remains robust amidst fluctuations in property revenues.

Summary

House Bill 2915 primarily addresses reforms in state and local taxation, particularly focusing on property tax liability reduction and the introduction of new taxation measures for certain products. One of the significant provisions includes the modification of the 'state compression percentage' which relates to school district tax rates, aimed at facilitating property tax relief for residents. The bill seeks to ensure more equitable funding for schools while providing additional exemptions for certain demographics, thus impacting local tax revenues and educational funding mechanisms in Texas.

Contention

Despite its intended benefits, the bill has been met with some contention. Stakeholders in the local governance sector have voiced concerns that the imposition of new taxes, particularly on e-cigarette sales, could adversely affect both consumer choice and business operations. Furthermore, there is apprehension regarding whether the new exemptions may adequately counterbalance the potential revenue losses from the altered property tax structure. Debates surrounding these provisions highlight the delicate balance between maintaining necessary public funds and providing adequate relief to residents.

Companion Bills

TX HJR97

Enabling for Proposing a constitutional amendment authorizing the legislature to exempt from ad valorem taxation by a school district a portion of the appraised value of an individual's residence homestead in an amount equal to the lesser of 50 percent of the appraised value of the residence homestead after all other applicable exemptions for which the individual has qualified the homestead are applied or 150 percent of the median appraised value of all single-family residences in the state and authorizing the legislature to exempt from ad valorem taxation by one or more political subdivisions of this state inventory held for sale at retail.

Similar Bills

TX HB4360

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB459

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX HB3064

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 HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1619

Relating to the exemption of inventory of certain retail businesses from ad valorem taxation by a school district.

TX SB1215

Relating to a study of the feasibility and benefits to this state of abolishing the property tax assistance division of the office of the comptroller of public accounts and transferring its powers and duties to an independent agency.

TX HB3125

Relating to abolishing the property tax assistance division of the office of the comptroller of public accounts and transferring its powers and duties to the newly created State Property Tax Board.