Texas House Bill HB3098

Texas 2019 - 86th Regular

Caption

Relating to ad valorem taxation.

Impact

One of the bill's significant changes is the alteration of property appraisals in counties impacted by disasters. The bill stipulates that properties declared to be in disaster areas can be reappraised under new guidelines effective after the bill's passage, which may result in a reduction of tax obligations for affected homeowners. The changes also aim to standardize procedures for all appraisal offices in Texas, enhancing consistency in property tax assessments across regions.

Summary

House Bill 3098 pertains to ad valorem taxation, encompassing a range of amendments to the Texas Tax Code specifically related to property appraisal and taxation procedures. The legislation aims to clarify the operational framework for appraisal offices within counties, establishing that each county shall have an appraisal office responsible for property assessment. Furthermore, it introduces specific guidelines for the appraisal of properties in disaster-stricken areas, ensuring that property reappraisal aligns with federal and state disaster declarations.

Contention

While the bill seems to provide beneficial modifications regarding property taxation, it has brought forth discussion about its implications on local governance and taxpayer equity. Critics argue that the standardization could undermine local autonomy over tax assessments, as differing needs arise in diverse regions of the state. Additionally, there are concerns regarding the potential impacts on school funding and local budgets that rely heavily on sufficient property tax revenues, particularly in areas that frequently face disasters.