Texas 2023 - 88th 2nd C.S.

Texas House Bill HB66

Filed

7/7/23

Out of House Committee

Voted on by House

Out of Senate Committee

Voted on by Senate

Governor Action

Bill Becomes Law

Caption

Relating to notice of eligibility for a residence homestead ad valorem tax exemption.

Impact

The bill is expected to impact state laws related to property taxation by ensuring that homeowners are more aware of the benefits available to them under the homestead exemption provisions. By mandating that this information is communicated effectively in both English and Spanish, the bill aims to improve accessibility and understanding among diverse communities. This change means that more homeowners may apply for exemptions, potentially lowering their tax payments and providing crucial financial relief.

Summary

House Bill 66 is designed to amend the tax code in Texas to improve the process by which property owners are notified about their eligibility for residence homestead ad valorem tax exemptions. The bill requires that when appraisal district records indicate the property address matches the owner’s address, the chief appraiser must send a notice detailing the possibility of exemption. This notification is essential for homeowners to know that they might qualify for tax relief on their property, which can lead to significant reductions in their tax burden.

Sentiment

The sentiment surrounding HB 66 appears to be positive among legislators, particularly among those advocating for increased homeowner assistance and transparent communication from appraisal districts. Stakeholders see the amendment as a step towards fostering a more informed homeowner base and enabling individuals to take advantage of tax benefits that they may not have previously claimed. This legislative effort could be viewed as part of a broader initiative to enhance tax equity and fairness in property taxation.

Contention

While the bill seems to face limited contention, some discussions may arise regarding the potential administrative burdens it could impose on appraisal districts to ensure compliance with the new notification requirements. Concerns may also center around ensuring that the information provided is not only delivered but is also clear and actionable for recipients. Nonetheless, the overall framework of HB 66 is expected to be beneficial, easing the property tax burden for qualifying residents.

Texas Constitutional Statutes Affected

Tax Code

Chapter 25. Local Appraisal
- Section: 192

Insurance Code

Chapter 2702. Closing And Settlement
- Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB3325

Relating to notice by an appraisal district to an owner of residential property of the owner's potential eligibility for a residence homestead exemption from ad valorem taxation of the property and the manner in which certain owners may apply for the exemption.

TX HB5134

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB215

Relating to an exemption from ad valorem taxation of the total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB3973

Relating to an exemption from ad valorem taxation of a portion of the appraised value of the residence homesteads of certain elderly persons and their surviving spouses.

TX HB794

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB32

Relating to limitations on increases in the appraised value for ad valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.

TX HB5013

Relating to an exemption from ad valorem taxation of 50 percent of the appraised value of the residence homestead of a person who has received a residence homestead exemption on the property for at least the preceding 10 years.

TX HB419

Relating to an exemption from ad valorem taxation by a taxing unit other than a school district of a portion of the appraised value of a residence homestead based on the average appraised value in the preceding tax year of all qualified residence homesteads located in the same county.

TX SB1

Relating to a reduction in the maximum compressed tax rate of a school district and additional state aid for certain school districts impacted by compression, an increase in the amount of certain exemptions from ad valorem taxation by a school district applicable to residence homesteads, an adjustment in the amount of the limitation on school district ad valorem taxes imposed on the residence homesteads of the elderly or disabled to reflect increases in the exemption amounts, and the protection of school districts against the resulting loss in local revenue.

TX HB582

Relating to an exemption from ad valorem taxation by certain taxing units of a portion of the appraised value of the residence homestead of the parent or guardian of a person who is disabled and who resides with the parent or guardian.