Texas 2025 - 89th 1st C.S.

Texas House Bill HB137

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

Caption

Relating to the collection of delinquent ad valorem taxes.

Impact

If enacted, the bill could lead to enhanced efficiency in the collection of these taxes, which might subsequently improve financial stability for local governments. Proponents argue that an effective tax collection strategy can ensure that local entities have the necessary funds to operate and maintain public services. However, there may be concerns regarding the fairness of such collections, particularly for property owners who may be experiencing financial hardships.

Summary

House Bill 137 relates to the collection of delinquent ad valorem taxes. The bill aims to streamline the tax collection process and improve revenue flow for local governments. This legislation is particularly significant as it addresses the complications surrounding the collection of overdue property taxes, which can impact local government funding for essential services like education, public safety, and infrastructure maintenance.

Contention

Discussion surrounding HB137 may highlight potential contention points regarding the balance between effective tax collection and the impact on taxpayers. Some members may argue that the measures proposed could disproportionately affect those with lower incomes or those facing economic difficulties. There could also be debate about the methods utilized for enforcing collection and if they are consistent with the practices deemed appropriate and just for local taxation.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: New Section
  • Chapter 33. Delinquency
    • Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB4829

Relating to the collection of delinquent ad valorem taxes.

TX HB49

Relating to the collection of delinquent ad valorem taxes.

TX HB5287

Relating to the collection of delinquent ad valorem taxes.

TX HB4828

Relating to the collection of delinquent ad valorem taxes.

TX HB48

Relating to the collection of delinquent ad valorem taxes.

TX HB5292

Relating to the collection of delinquent ad valorem taxes.

TX HB4604

Relating to the waiver of penalties and interest on delinquent ad valorem taxes on the property of an individual who dies.

TX HJR71

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

TX HJR29

Proposing a constitutional amendment providing that a residence homestead is not subject to seizure or sale for delinquent ad valorem taxes.

TX HB1392

Relating to the postponement of the delinquency date for a payment of ad valorem taxes imposed by a taxing unit if the office of the collector for the taxing unit is closed on the delinquency date.

Similar Bills

No similar bills found.