By: Schofield H.B. No. 156
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, or who
utilize the property tax deferral program in section 33.06, Tax
Code.
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. Section 33.06, Tax Code, is amended by adding
Subsections (i) and (j) to read as follows:
(i) For each school district in an appraisal district, the
chief appraiser shall:
(1) determine the number of residence homesteads for
which a filing has been made with the chief appraiser under this
section to defer collection of a tax, abate a suit to collect a
delinquent tax or abate a sale to foreclose a tax lien 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, as reported
to the comptroller under Subsection (i), for which there are
filings under this section to defer collection of a tax, abate a
suit to collect a delinquent tax or abate a sale to foreclose a tax
lien. 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 3. This Act applies only to a tax year beginning on
or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2024.