Texas 2025 - 89th Regular

Texas House Bill HB416

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

Caption

Relating to the deadlines for performing various functions in connection with the ad valorem tax system.

Impact

If enacted, HB416 will directly alter the deadlines established in the Texas Tax Code concerning the appraisal roll. Key changes include adjustments to the timeline within which appraisal records must be approved and the subsequent certification of tax rolls by assessors. The bill is designed to provide necessary flexibility, particularly for appraisal districts serving populous areas. This could potentially lead to a more accurate reflection of property values and enhanced transparency in the property tax process.

Summary

HB416 is a legislative proposal focused on amending deadlines for various functions associated with the ad valorem tax system in Texas. One of the primary objectives of this bill is to streamline processes involving the appraisal review board and the chief appraiser, ensuring that tax rates are adopted and communicated in a timely manner. The modification of deadlines is expected to improve the overall efficiency of the property tax system, enhancing the responsiveness of taxing units in managing tax-related responsibilities.

Contention

Notably, while proponents of HB416 argue that the adjustments will help alleviate administrative burdens on appraisal districts and create a more uniform tax assessment environment across the state, there may be concerns from various stakeholders. Critics might worry that changing deadlines could create inconsistencies in tax assessments or present challenges for smaller taxing units that may need additional time and resources to adapt to these changes. The ongoing discussions could reveal differing perspectives on the effectiveness of the proposed amendments and their potential long-term implications on local taxation authority.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: New Section
  • Chapter 31. Collections
    • Section: New Section
  • Chapter 41. Local Review
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

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