Texas House Bill HB137

Texas 2025 - 89th 1st C.S.

• Filed: 7/21/25

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