Texas 2023 - 88th Regular

Texas House Bill HB1244

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the authority of the owner of a residence homestead to receive a discount for making an early payment of the ad valorem taxes on the homestead.

Impact

If enacted, HB1244 would significantly impact homeowners by providing them with a structured financial incentive to pay their property taxes early. This change aims to benefit those who meet the criteria of a homestead, potentially leading to overall reductions in the cost of living for these residence owners. Moreover, the provisions for mortgage servicers are detailed, ensuring that those who pay taxes on behalf of borrowers can take advantage of these early payment discounts, which may improve relationships between homeowners and their lenders while fostering responsible financial practices.

Summary

House Bill 1244 relates to the authority of owners of residential homesteads in Texas to receive discounts for early payment of their ad valorem property taxes. The bill proposes amendments to the Tax Code that would establish specific discount rates for early payments, which are tiered based on the month in which payment is made. For payments made in the first three months after a tax bill is mailed, the bill outlines discounts of 3%, 2%, and 1% respectively, incentivizing timely payment to alleviate tax burdens on homeowners.

Sentiment

The sentiment around HB1244 appears to be generally positive, especially among homeowners and advocates for tax reduction. Proponents see the bill as a beneficial step towards easing the financial obligations of property owners while encouraging timely payments. However, there may be apprehensions from local governments or tax collectors regarding the financial implications on tax revenue flow, as discount offerings could lead to delayed collections and reduced available funds in public budgets throughout the year.

Contention

One point of contention regarding HB1244 may arise from the potential financial impact on local taxing units that rely on consistent property tax revenues. While offering discounts may help taxpayers, it also raises concerns over how tax reduction measures could challenge funding for essential services. Additionally, there may be debates on how effectively these discounts will be communicated to homeowners and enforced across different locales, raising questions about equity and accessibility in availing these benefits.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: 01
    • Section: 05
    • Section: New Section
    • Section: 07

Finance Code

  • Chapter 343. Home Loans
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

LA SB113

Provides for certain insurance premium discounts. (gov sig)

LA HB451

Provides for discounts and insurance rate reductions for residential and commercial buildings built to, or retrofitted to, reduce the threat of loss due to windstorm events

CA AB1989

Commercial property insurance: vehicle barrier discount.

TX HB991

Relating to the authority of the owner of a residence homestead to receive a discount for making an early payment of the ad valorem taxes on the homestead.

HI HB885

Relating To Insurance.

CA AB1439

Property insurance discounts.

LA HB294

Provides for certain insurance premium discounts

TX HB4512

Relating to the entitlement of a property owner to receive a discount for making an early payment of the ad valorem taxes on the owner's property.