88S20175 SHH-D
By: Schofield H.B. No. 69
A BILL TO BE ENTITLED
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 and of the
number of residence homesteads of certain property owners for which
the owner deferred collection of a tax, abated a suit to collect a
delinquent tax, or abated a sale to foreclose a tax lien.
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 reported to
the comptroller under Subsection (e-1) 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. Section 33.06, Tax Code, is amended by adding
Subsections (i) and (j) to read as follows:
(i) For each taxing unit in an appraisal district, the chief
appraiser shall:
(1) determine the number of residence homesteads for
which the property owner deferred collection of a tax, abated a suit
to collect a delinquent tax, or abated a sale to foreclose a tax
lien under 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.
(j) 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 reported to
the comptroller under Subsection (i) for that tax year. The report
must include the number of those residence homesteads in each
taxing unit or a reference to where the information for each taxing
unit may be accessed.
SECTION 3. This Act applies only to a tax year that begins
on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2024.