Texas 2023 - 88th 1st C.S.

Texas House Bill HB24

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

Caption

Relating to a temporary exemption for a residence homestead rendered uninhabitable.

Impact

The impact of HB 24 is expected to be notably positive for homeowners affected by physical damage to their residences. The bill allows for appraised values to be exempted based on the level of damage assessing them as Level I, II, or III, correlating to the percentage of damage sustained. This reduction provides immediate economic relief and encourages homeowners to initiate the necessary repairs without the additional strain of property taxation during recovery periods. However, its specific effects on state and local tax revenues could be a point of discussion among lawmakers.

Summary

House Bill 24 introduces a temporary exemption from property taxes for residence homesteads that have been rendered uninhabitable due to physical damage. This bill aims to provide financial relief to homeowners who find themselves in difficult situations where their property is damaged but not located in areas declared as disaster zones by the governor. The exemption's significance lies in its response to the growing concern about the financial burden of property taxes on residents facing such hardships.

Sentiment

General sentiment around HB 24 appears to be supportive, with lawmakers recognizing the importance of providing support to homeowners in distress. There seems to be a consensus on the necessity of the bill as it addresses urgent needs within communities that often bear the brunt of unforeseen damage. Stakeholders likely view this measure favorably, considering it as a step towards enhancing the welfare of residents and ensuring that their financial burdens are alleviated proportionately to their real estate conditions.

Contention

Notable points of contention may arise around the implementation of the bill, particularly regarding how damage assessments are conducted and the criteria for qualifying for the exemption. Questions about the potential for abuse or misrepresentation of property damage might lead to calls for stringent oversight mechanisms. Additionally, discussions could emerge concerning how the exemption may affect local government budgets and the ability to fund essential services if many homeowners qualify, thus necessitating an evaluation of the balance between necessary tax relief and fiscal responsibility.

Companion Bills

No companion bills found.

Similar Bills

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CA AB1500

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CA AB245

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DC B25-0486

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CA SB603

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Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.