Texas House Bill HB156

Texas 2023 - 88th 3rd C.S.

• Filed: 10/16/23

Caption

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.

Impact

The implementation of HB156 will directly affect local tax administration processes, ensuring that data on residence homesteads specifically utilized by elderly or disabled persons reaches state officials more consistently. This could assist in better policymaking and the allocation of resources or tax relief programs targeted at aiding these groups. Furthermore, the requirement for annual reports may enhance state oversight and responsiveness to the housing needs of elderly and disabled residents, promoting legislative accountability.

Summary

House Bill 156 aims to enhance the reporting requirements concerning residence homesteads of elderly or disabled persons regarding property tax limitations imposed by school districts in Texas. The bill introduces amendments to the Tax Code, mandating chief appraisers in each school district to determine the number of homesteads that are subject to limitations on tax increases for the current tax year. It establishes a protocol for these appraisers to report their findings to the comptroller by September 1 each year, which will subsequently report the total number of affected homesteads to key legislative figures by November 1 of the same year. The goal is to improve transparency and data collection related to property tax deferrals for this vulnerable demographic.

Sentiment

The sentiment surrounding HB156 appears to be generally supportive, particularly among those advocating for the rights and financial security of elderly and disabled individuals. Proponents argue that the improved reporting mechanisms will lead to greater awareness and better implementation of tax relief measures. However, there might be some concern regarding the administrative burden placed on local appraisal offices tasked with compliance. Overall, the reaction seems to be positive as it seeks to fortify protections for a vulnerable segment of the population.

Contention

While there is broad support for HB156, discussions may highlight some points of contention regarding the resources available to local appraisal districts to fulfill the new reporting requirements. Concerns could be raised about the potential increase in workload and the implications it may have on efficiency and accuracy in tax assessments. Furthermore, the bill's effectiveness will depend heavily on the accurate execution of these reporting processes, leading to discussions about the need for training and sufficient funding for local appraisal offices to adapt to these changes.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 11. Taxable Property And Exemptions
  • Section: New Section

• Chapter 33. Delinquency
  • Section: New Section