H.B. No. 4158
AN ACT
relating to the determination and reporting of the number of
residence homesteads of elderly or disabled persons that are
subject to the limitation on the total amount of ad valorem taxes
that may be imposed on the properties by school districts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26, Tax Code, is amended by adding
Subsections (e-1) and (e-2) to read as follows:
(e-1) For each school district in an appraisal district, the
chief appraiser shall:
(1) determine the number of residence homesteads
subject to the limitation on tax increases required by this section
for the current tax year; and
(2) not later than September 1 of that tax year, report
the number to the comptroller in the form prescribed by the
comptroller.
(e-2) Not later than November 1 of each tax year, the
comptroller shall report to the lieutenant governor, the speaker of
the house of representatives, and each member of the legislature
the total number of residence homesteads in the state, as reported
to the comptroller under Subsection (e-1), subject to the
limitation on tax increases required by this section for that tax
year. The report must include the number of those residence
homesteads in each school district or a reference to where the
information for each school district may be accessed.
SECTION 2. This Act applies only to a tax year beginning on
or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2024.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 4158 was passed by the House on May
12, 2023, by the following vote: Yeas 136, Nays 4, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 4158 was passed by the Senate on May
24, 2023, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor