Texas Senate Bill SB1366

Texas 2021 - 87th Regular

Caption

Relating to ad valorem tax sales of personal property seized under a tax warrant.

Impact

One significant impact of this bill is that it enhances transparency in the tax lien process by ensuring that all interested parties receive timely notification about the sale of the property. In counties with populations exceeding three million, the bill allows for more flexible options such as online bidding, potentially modernizing the auction process. This change is expected to facilitate a smoother auction process and promote greater participation in bidding.

Summary

SB1366 aims to amend existing provisions regarding the ad valorem tax sales of personal property that has been seized under a tax warrant. The legislation specifies procedures for notification and auction of such seized property. Particularly, it mandates that the tax collector must adequately identify any individuals with an interest in the property aside from the taxpayer and inform relevant peace officers regarding the auction's scheduling and details.

Contention

While the bill proposes beneficial procedural changes, some concerns have been raised regarding its implications. Opponents argue that allowing online auctions could disproportionately affect lower-income taxpayers who may not have reliable internet access. Moreover, the provision allowing auctioneer agreements could lead to concerns about the costs associated with such services potentially being passed on to taxpayers, which could be an area of contention among legislators.