TX
Texas House Bill HB4217

Texas 2025 - 89th Regular

Texas House Bill HB4217

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 and school finance purposes.

Impact

The changes proposed by HB 4217 are intended to enhance the competence and functionality of appraisal districts, which are vital in determining property values for tax purposes. By implementing requirements for training, the bill aims to mitigate issues related to the appraisal process that could lead to discrepancies in property valuations. It also seeks to ensure that board members possess the requisite knowledge and skills necessary to uphold fair and effective appraisal practices, which can have a downstream effect on tax revenues and funding for schools.

Summary

House Bill 4217 aims to reform the system for property appraisal used for ad valorem tax and school finance in Texas. It introduces amendments to existing regulations found in the Tax Code, particularly emphasizing the training and accountability of appraisal district board members. By mandating an online training course developed by the comptroller, the bill seeks to improve understanding and compliance with property tax laws among board directors. This training will cover essential aspects of property tax operations and will be a prerequisite for board service.

Contention

The bill may face scrutiny regarding the implications of centralized training for local appraisal district boards. Critics may argue that a one-size-fits-all training model does not sufficiently account for the diverse needs and specific challenges of different appraisal districts across Texas. Additionally, there may be discussions regarding the balance of control between local and state authority over property appraisal practices. Aspects such as the requirement for directors to complete training or face ineligibility may spark discussions around governance and accountability in local taxation systems.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 5. State Administration
    • Section: New Section
    • Section: 12
  • Chapter 6. Local Administration
    • Section: 41
    • Section: 412
    • Section: 03
    • Section: 06
    • Section: 063
  • Chapter 1. General Provisions
    • Section: 12
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 23

Government Code

  • Chapter 403. Comptroller Of Public Accounts
    • Section: 302

Latest HB4217 Activity

Companion Bills

TX HJR178

Enabling for Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a parcel of single-family residential real property for ad valorem tax purposes for the first tax year in which the owner owns the property on January 1 is the market value of the property and that, if the owner purchased the property, the purchase price of the property is considered to be the market value of the property for that tax year and to limit increases in the appraised value of the property for subsequent tax years based on the inflation and population growth rates.

Similar Bills

TX HB4038

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

TX SB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX HB2

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.

TX SB20

Relating to ad valorem taxation.

TX HB134

Relating to ad valorem taxation.

TX HB2574

Relating to the administration of the ad valorem tax system; authorizing a fee.

TX SB67

Relating to the administration of the ad valorem tax system; authorizing a fee.

TX SB669

Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.