Texas House Bill HB2100

Texas 2021 - 87th Regular

Caption

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

Impact

In terms of its impact on state laws, HB2100 amends several sections of the Texas Tax Code. Notably, it requires chief appraisers to deliver notices electronically unless specifically mandated to send them via certified mail. This change seeks to modernize the notification process, making it more efficient for property owners to receive information pertinent to their properties while maintaining compliance with legal requirements. Furthermore, the bill modifies eligibility criteria for serving on appraisal district boards, reinforcing the integrity and impartiality of the appraisal process.

Summary

House Bill 2100 focuses on updating the system for appraising property for ad valorem tax purposes in Texas. The primary aims of the bill include enhancing communication between property owners and appraisal districts by allowing property owners to receive crucial notices via email regarding changes in property value and exemption status. This electronic delivery system is designed to streamline communication and ensure property owners are timely informed about significant changes that affect their tax liabilities.

Contention

Notable points of contention surrounding HB2100 may arise from concerns over the equity of the appraisal process and the implications of electronic communication. Proponents argue that improved notification methods will enhance transparency and assist property owners in understanding their tax affairs. However, critics may express concerns about potential disparities in access to electronic communication, particularly among low-income or elderly property owners who may not have reliable internet access. Such issues could lead to debates on whether all property owners can effectively utilize the new system and how this could disproportionately affect certain demographics.