Texas House Bill HB1767

Texas 2025 - 89th Regular

• Filed: 1/8/25

Caption

Relating to the procedure by which a taxing unit is required to provide public notice of certain ad valorem tax-related information.

Impact

This new procedural requirement is significant as it aims to ensure that relevant tax-related information is conveyed effectively to the public, especially for residents who may not have easy internet access. However, there are exemptions stipulated in the bill: taxing units that are partly or wholly located in a county with a population of over one million, or those without a newspaper of general circulation publishing in their locale, are not subject to these requirements. Thus, while the bill expands notice obligations for many, it also acknowledges the existing communication limitations in some regions.

Summary

House Bill 1767 seeks to modify the procedures by which taxing units are required to provide public notice of certain ad valorem tax-related information. The bill proposes that by August 7 or as soon thereafter as practicable, designated officers or employees of a taxing unit should publish a summary of the tax-related information on their website and also provide that information in a newspaper of general circulation within the counties where the taxing unit is located. This requirement aims to enhance the transparency of tax information available to the public.

Contention

The provision to publish information in a newspaper may be a point of contention, particularly among local governmental bodies, as it could impose additional burdens on smaller taxing units or those in less populous areas. The debate may center around the effectiveness of reaching intended audiences through traditional print vs. digital means, and whether these requirements adequately balance the need for public awareness with practical implementation challenges for various taxing entities. There could also be discussions about the financial implications for taxing units that may arise from this new requirement.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 26. Assessment
  • Section: New Section