Texas 2021 - 87th Regular

Texas House Bill HB4151

Caption

Relating to the actions required to be taken by tax officials before taking action to collect delinquent ad valorem taxes on the residence homestead of an individual who is elderly or disabled.

Impact

The bill impacts how delinquent taxes on homesteads are managed, particularly for the elderly and disabled. By requiring tax collectors to conduct assessments and communicate extensively with this demographic, the legislation seeks to alleviate financial pressures and prevent potential loss of home through tax foreclosure. This could lead to a decline in tax-related crises among these individuals, fostering better financial stability for the affected communities.

Summary

House Bill 4151 aims to introduce additional procedures for tax officials prior to collecting delinquent ad valorem taxes on residence homesteads of individuals who are elderly or disabled. It mandates that tax collectors identify individuals eligible for property tax exemptions and establish communication regarding their tax delinquency status as well as eligibility for tax deferral options. This emphasis on proactive taxpayer engagement is intended to assist vulnerable populations in managing their tax obligations more effectively.

Contention

Although the bill primarily aims to protect vulnerable populations, there may be concerns regarding the additional administrative burdens placed on tax officials. Critics might argue that the requirements could slow down the collection process or strain resources, which could inadvertently lead to decreased tax revenue. Supporters, however, stress the importance of protecting vulnerable populations and ensuring they are informed and able to utilize available tax deferral options.

Companion Bills

No companion bills found.

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