Texas 2025 - 89th Regular

Texas House Bill HB1533

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

Caption

Relating to the system for appraising property for ad valorem tax purposes.

Impact

The proposed changes under HB 1533 are expected to significantly affect local governments and their interactions with taxpayers. By emphasizing fairness and transparency in property assessments, the bill may result in revised tax revenue streams for municipalities, which rely heavily on property taxes for funding local services. A more equitable assessment system could also alter the financial burden on different classes of property owners, potentially leading to adjustments in tax rates for certain demographics.

Summary

House Bill 1533 aims to reform the system for appraising property for ad valorem tax purposes. The bill seeks to create more standardized and transparent guidelines for property assessments, which is essential for maintaining equity in tax collection. By establishing a clearer framework, the bill intends to reduce disputes over property evaluations and ensure that all property owners are treated fairly under tax laws. The applicability of the new appraisal approaches is meant to enhance the public's trust in the tax assessment process.

Contention

Discussions surrounding HB 1533 have revealed several points of contention among stakeholders. Critics argue that the proposed appraisal standards may not be flexible enough to account for the diverse real estate markets across the state. Additionally, there are concerns that the bill may inadvertently disadvantage certain property owners who might find themselves subject to higher assessments under the new rules. Proponents, however, maintain that the emphasis on uniformity will ultimately benefit both property owners and local governments by fostering a more straightforward appraisal process.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 1. General Provisions
    • Section: 07
    • Section: 111
  • Chapter 5. State Administration
    • Section: 041
  • Chapter 6. Local Administration
    • Section: New Section
  • Chapter 25. Local Appraisal
    • Section: 02
  • Chapter 41. Local Review
    • Section: 45
    • Section: 47
    • Section: 61
    • Section: New Section

Companion Bills

No companion bills found.

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