Texas 2021 - 87th Regular

Texas House Bill HB528

Caption

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

Impact

If enacted, HB528 would have a direct impact on the assessment and taxation of commercial properties across the state. By limiting the increase in appraised values to a fixed percentage of the previous year's appraisal, the bill aims to protect commercial property owners from sudden spikes in tax obligations that can occur due to market fluctuations or re-evaluations. This could benefit small businesses and large enterprises alike, allowing them to better manage their financial planning without unexpected tax burdens.

Summary

House Bill 528 seeks to limit the increases in the appraised value of commercial real property for the purpose of ad valorem taxation. This bill is significant as it proposes to amend existing tax law by ensuring that tax appraisals for commercial properties will be restricted to a growth cap, effectively controlling how much taxes can increase year-over-year. The intent is to create predictability and stability for property owners and potentially drive economic growth by preventing drastic cost increases that could deter investment in commercial real estate.

Contention

There are points of contention surrounding the bill. Supporters argue that it provides essential relief for commercial property owners amidst rising property values and costs associated with maintaining properties. However, opponents may express concerns that such limitations could hinder local governments' revenue streams, thereby impacting public services funded by property tax revenues. This tension reflects broader debates on how local control can balance economic development and public finance needs, making HB528 a focal point of policy discussion.

Companion Bills

TX HJR30

Enabling for Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of commercial real property for ad valorem tax purposes.

Similar Bills

TX HB2989

Relating to a limitation on increases in the appraised value of certain commercial real property for ad valorem tax purposes.

TX SB879

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX HB28

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB30

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB3336

Relating to a limitation on increases in the appraised value of commercial real property and single-family rental property for ad valorem tax purposes.

TX HB4338

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial real property.

TX HB665

Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.

TX SB117

Relating to a limitation on increases in the appraised value for ad valorem tax purposes of commercial or industrial real property.