Texas 2021 - 87th Regular

Texas House Bill HB2723

Caption

Relating to public notice of the availability on the Internet of property-tax-related information.

Impact

The bill amends existing sections of the Education Code and Tax Code, thereby imposing new obligations on school districts and taxing authorities for the dissemination of information. Specifically, school boards are required to hold public meetings where the proposed tax rates will be discussed, ensuring that notices are formatted correctly and sufficiently highlight essential details—such as tax comparisons and the specifics of voter-approval tax rates. These changes are likely to hold taxing authorities more accountable and make budgeting processes clearer for the public.

Summary

House Bill 2723 focuses on enhancing public notice requirements concerning the availability of property tax-related information on the internet. The bill mandates that school districts and other taxing units provide clear and accessible notices to property owners regarding proposed tax rates and associated public meetings. This initiative aims to improve transparency, allowing homeowners to better understand their tax liabilities and maintain informed participation in discussions about budget-related decisions.

Sentiment

General sentiment regarding HB2723 has been favorable, with strong support from those advocating for increased transparency and taxpayer empowerment. Stakeholders believe that making property tax information more accessible will work to the benefit of homeowners, enabling them to engage more actively in the governance of local financial matters. However, there are concerns from some local officials that the added requirements might burden smaller districts and complicate their operations during tight budget periods.

Contention

One of the notable points of contention surrounding HB2723 relates to the potentially increased workload for local taxing authorities to comply with the new notice requirements. Some local governments may fear that these changes could foster confusion among taxpayers rather than clarity, especially if the notices are misinterpreted. Additionally, the adequacy of communication via the proposed internet resources raises questions about digital accessibility for all property owners.

Companion Bills

TX SB1434

Same As Relating to public notice of the availability on the Internet of property-tax-related information.

TX HB3680

Same As Relating to public notice of the availability on the Internet of property-tax-related information.

Similar Bills

TX HB3601

Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved.

TX SB1324

Relating to the effect of an election at which the voters fail to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.

TX HB582

Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

TX HB1548

Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.

TX SB2516

Relating to the calculation of certain ad valorem tax rates of certain taxing units.

TX HB3273

Relating to public notice of the availability on the Internet of property-tax-related information.

TX HB3973

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB187

Relating to the calculation of certain ad valorem tax rates of a taxing unit and the manner in which a proposed ad valorem tax rate that exceeds the voter-approval tax rate is approved; making conforming changes.