Texas 2023 - 88th 3rd C.S.

Texas House Bill HB207

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

Caption

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.

Impact

The implementation of HB 207 will directly modify the existing tax code related to property tax exemptions, particularly for elderly individuals. As it expands the scope of eligibility for homeowners, there will likely be a noticeable impact on local government revenues that rely on property taxes. This change could lead to financial adjustments at the municipal level, potentially resulting in budgetary reallocations or cuts in services. The overarching goal, however, is to enhance the quality of life for closely defined groups, ensuring they have a secure environment in which to live.

Summary

House Bill 207 aims to provide exemptions from ad valorem taxation for the total appraised value of residence homesteads belonging to certain elderly persons and their surviving spouses. The bill seeks to alleviate the financial burdens faced by senior citizens, allowing them to retain more of their income and to stay in their homes longer. This is particularly vital for elderly individuals on fixed incomes, who may struggle with increasing property taxes. By shielding specific demographics from higher taxes, the legislation attempts to promote stability and support among vulnerable populations.

Sentiment

The sentiment surrounding HB 207 appears to be largely positive among supporters, who recognize the importance of assisting senior citizens amid rising costs of living. Advocacy groups and community members have lauded the bill as a compassionate measure that acknowledges the hardships experienced by older adults. Conversely, there are some concerns regarding the financial implications for local governance, with detractors suggesting that there should be a balance between aiding the elderly and ensuring stable revenue flows for public services.

Contention

Notable points of contention include the potential strain on local government budgets if a significant number of elderly residents receive these tax exemptions. Critics argue that while the rationale for supporting vulnerable populations is undeniable, accountability measures should be incorporated to ensure sustainability of revenues for local services. Additionally, discussions have emerged regarding the adequacy of outreach efforts to ensure eligible residents are aware of the exemption process, highlighting the necessity of educating and assisting those who may benefit from the provisions outlined in HB 207.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 13
    • Section: 42
    • Section: 43
  • Chapter 26. Assessment
    • Section: 10
    • Section: 112
  • Chapter 33. Delinquency
    • Section: 01

Education Code

  • Chapter 46. Assistance With Instructional Facilities And Payment Of Existing Debt
    • Section: 071
  • Chapter 48. Foundation School Program
    • Section: 2543
  • Chapter 44. Fiscal Management
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

TX HB1104

Relating to the phasing out of ad valorem taxes on the residence homesteads of elderly persons by 2021.

TX HB157

Relating to the ad valorem taxation of residential real property.

TX HB132

Relating to the ad valorem taxation of residential real property.

TX HB1566

Relating to the ad valorem taxation of residential real property.

TX HB95

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 HB3757

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses and to the information required to be included in a tax bill.

TX HB982

Relating to the authority of a taxing unit other than a school district, county, municipality, or junior college district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads of certain low-income individuals who are disabled or elderly and their surviving spouses.

TX HB2008

Relating to the establishment of a limitation on the total amount of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.