legislative newsletter february 17, 2021hb 186 zwiener, erin(d) relating to an exemption from ad...
Post on 24-Feb-2021
1 Views
Preview:
TRANSCRIPT
LEGISLATIVE NEWSLETTER April 6, 2021
HB 35 Swanson, Valoree(R) Relating to an election authorizing the issuance of bonds or an increase in taxes by a political subdivision. Companions: HB 3723 Swanson, Valoree(R) (Refiled from 86R Session)
General Remarks: Amends 26.08; adds Election Code 2.101, 41.0051 and amends 85.062; amends Government Code 1251.001, 1251.003, 1251.004 and repeals 1251.006 and requires
that an election to authorize issuing bonds or for a tax increase has no effect unless more than 25% of the registered voters in the political subdivision holding the election vote in the
election in which the bond or tax proposition is on the ballot. The number of registered voters are those effective on the date of the election.
Bond elections or elections to increase taxes must be held on the November uniform election
date but does not apply to Tax Code Sections 26.07 or 26.08. A temporary polling place must remain at the same location for the entire period and allow for early voting by personal
appearance during the same days and hours as the main polling place. A joint election authorizing issuing bonds or a tax increase is addressed with procedures by the Secretary of
State.
Proposed effective: immediately if passed by two-third of both houses, otherwise 9/1/2021.
Last Action: 2-25-21 Introduced and referred to committee on Pensions and Investments.
HB 59 Murr, Andrew(R) Relating to the elimination of school district maintenance and
operations ad valorem taxes and the creation of a joint interim committee on the elimination
of those taxes.
General Remarks: Adds 26.035 of the Tax Code which will eliminate a school district’s
maintenance and operations tax with the state funding mechanism to replace those funds with an increase in application or tax rate on consumption taxes as determined by a joint
interim committee sometime before January 1, 2024.
Proposed effective: Immediately if passed by two-thirds of both houses; otherwise, effective 9/1/2021. Last Action: 3- 4-21 H Removed from hearing 03/08/21, House Ways and Means HB 60 Reynolds, Ron(D) Relating to the minimum wage.
Companions: HB 194 Reynolds, Ron(D) (Refiled from 86R Session) HB 3273 Gonzalez, Jessica (F)(D) (Refiled from 86R Session) HB 731 Gonzalez, Jessica(D) (Identical) 12- 3-20 H Filed
Amends Labor Code 62.051, repeals 62.151 to essentially increase the minimum wage to at least $15 an hour. It would make the minimum wage an amount not less than the greater of:
1) $15 an hour; or 2) the federal minimum wage (currently $7.25).
Proposed effective: 9/1/2021.
Last Action: 2-25-21 H Introduced and referred to committee on House International Relations/Economic Dev
HB 66 Fierro, Art(D) Relating to the designation of certain election days as state holidays.
General Remarks: Amends Government Code 662.003, 662.021, 662.021 to designate a day on which a statewide election, including a primary election, as an official state holiday.
Proposed effective: immediately if passed by two-thirds of both houses, otherwise effective
9/1/2021.
Last Action: 2-25-21 H Introduced and referred to committee on House State Affairs
HB 80 Johnson, Jarvis(D) Relating to the discharge by certain defendants of fines and
costs through community service. Companions: HB 1189 Johnson, Jarvis(D) (Refiled from 86R Session)
General Remarks: Adds Section (b-6) to Article 45.041 of the Code of Criminal Procedure
and provides language that a Judge may waive fine and costs to someone who is under the conservatorship of the Dept. of Family and Protective Services or is in extended foster care.
If the Judge does not waive the fees the Judge shall require the defendant to perform community supervision. Proposed effective: 9/1/2021
Last Action: 3-23-21 H Recommended for Local and Consent Calendar
HB 96 Toth, Steve(R) Relating to the limitation on increases in the appraised value of a
residence homestead for ad valorem tax purposes. Companions: HB 4494 Toth, Steve(R) (Refiled from 86R Session)
General Remarks: Amends Sec. 23.23 of the Tax Code to limit the market value of a
residence homestead. The market value of a residence homestead may not exceed the market value for the first year that the owner qualified the property for a Sec. 11.13 exemption. If
the owner acquired the property as a bona fide purchaser, the appraised value will be the purchase price paid by the owner. If the owner received the Sec. 11.13 before the 2022 tax
year, the value as shown on the 2021 appraisal roll will be considered the market value and
the purchase price. The limitation will not apply to certain purchases, including those made pursuant to a court order, from a bankruptcy trustee or from a governmental entity. The
homeowner must apply for the limitation using the Comptroller’s prescribed form and apply by the latest date to file for a homestead exemption. The applicant will provide information
necessary to determine eligibility, including the property’s purchase price. The application filed with the chief appraiser is confidential, with exceptions. See also H.J.R 8.
Proposed effective: 1/1/22. Contingent upon voter approval of HJR 8 in 2021.
Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means
HB 115 Rodriguez, Eddie(D) Relating to the exemption from ad valorem taxation of certain
property owned by a charitable organization and used in providing housing and related
services to certain homeless individuals.
General Remarks: Amends Sec. 11.18(p) of the Tax Code to modify the requirement for a
property receiving a Sec. 11.18(d)(23) charitable exemption to provide housing and related services to the homeless, by deleting the requirement under Sec. 11.18(p) that the property
be located on or consist of a single campus.
Proposed effective: 1/1/2022.
Last Action: 3-25-21 H Reported favorably from committee on House Ways and Means
HB 122 Bernal, Diego(D) Relating to an exemption from ad valorem taxation of the total
appraised value of the residence homestead of an unpaid caregiver of an individual who is
eligible to receive long-term services and supports under the Medicaid program
General Remarks: Adds Sec. 11.136 to the Tax Code to create an exemption of the total
appraised value of the residence homestead of an unpaid caregiver of an individual who is
eligible to receive long-term services and supports under Medicaid and resides at the qualifying caregiver’s homestead while on a waiting list for Medicaid services and supports.
See also H.J.R. 14.
Proposed effective: 1/1/2022.
Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means
HB 125 Buckley, Brad(R) Relating to the applicability of the law governing the provision of state aid to certain local governments disproportionately affected by the granting of ad
valorem tax relief to disabled veterans.
General Remarks: Amends Sec. 140.011(a)(2) of the Local Government Code to expand
the definition of a local government to include the extraterritorial jurisdiction within two miles of a military installation. This will expand state aid to municipalities affected by tax relief
granted to disabled veterans.
Proposed effective: 9/1/2021.
Last Action: 2-25-21 H Introduced and referred to committee on House Appropriations.
HB 183 Bernal, Diego(D) Relating to a limitation on the total amount of ad valorem taxes that a school district may impose on certain residence homesteads following a substantial
school tax increase. Companions: HB 1102 Bernal, Diego(D) (Refiled from 86R Session) SB 484Menendez, Jose(D) (Refiled from 86R Session)
General Remarks: Adds Sec. 11.262 and amends 23.19 and 26.012 of the Tax Code, amends Sec. 44.004 of the Education Code, and amends Sec. 403.302 to the Government
Code. The bill would limit the amount of school district taxes for certain individuals. For individuals who have received a residence homestead exemption on a property for fifteen
years, and the amount of the tax in the fifteenth year is at least 120 percent of the tax in the first year, the tax cannot exceed the amount of the current year, the amount of the fifteen
year or the amount limited under Sec. 11.26, if applicable. If the individual dies, the surviving spouse will receive the same limitation. An increase for an improvement can be included in
subsequent years under certain conditions. Provisions are also made for tax rate adoption
meeting language and terms.
Proposed effective: 1/1/2022. Last Action: 2-25-21 H Introduced and referred to
committee on House Ways and Means
HB 186 Zwiener, Erin(D) Relating to an exemption from ad valorem taxation of the portion
of the appraised value of a person's property that is attributable to the installation in or on the property of certain water conservation systems.
General Remarks: Adds Sec. 11.325 to the Tax Code to allow an exemption for the portion of the appraised value of property that is attributable to the installation of a rainwater
harvesting or graywater conservation system. See also H.J.R. 17.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 192 Ortega, Lina(D) Relating to the continuing education requirement for county
commissioners. Companions: SB 230 Seliger, Kel(R)(Identical) 3-29-21 S Voted favorably from committee as substituted Senate Local Government
General Remarks: Amends Sections 81.0025 of the Local Government Code to allow the 16 required educational hours for a county commissioner to be completed online instead of in
a classroom.
Proposed effective 9/1/21. Last Action 2-25-21 H Introduced and referred to committee on House County Affairs
HB 203 Bernal, Diego(D) Relating to a study of the impact, feasibility, and advisability of
adopting a property tax system in which the disclosure of the sales price of real property is
required by law. General Remarks: The bill would order the Comptroller to conduct a study of the impact,
feasibility, and advisability of adopting a property tax system requiring mandatory sales price disclosure on real property. The Comptroller would then appoint an advisory committee to
assist in the study Committee members would includes persons representing school, city, county, CAD, taxpayer, low-income, house & senate. The Committee would study the cost
and impact on different types of properties and submit reports by 12/1/22.
Proposed effective: HB 203 is effective immediately if passed by two-thirds of both houses; otherwise, effective 9/1/2021, expires 9/1/2023. Last Action: 2-25-21 H Introduced and
referred to committee on House Ways and Means
HB 236 Bernal, Diego(D) Relating to the notice given by a property owner prohibiting a
handgun license holder from carrying a handgun on certain property. Companions: HB 172 Bernal, Diego(D) (Refiled from 86R Session)
General Remarks: Adds Government Code 411.2045; amends Government Code 30.06, 30.07 and proposes changes size and language requirements in signage prohibiting open or
concealed carry of handguns on property.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee on House Homeland Security and Public Safety
HB 263 Meza, Terry(D) Relating to rest breaks for employees of certain contractors with
a governmental entity.
General Remarks: Adds Government Code 2252.909 and would require a governmental entity or political subdivision who enters into a general construction contract to require the
contractor and any subcontractor to provide a 10-minute paid rest break, to all employees under the contract, for every four-hour work period. The governmental entity must provide
and enforce penalties for failure to comply.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee on House State Affairs HB 281 Stephenson, Phil(R) Relating to the selection and administration of an appraisal
review board.
General Remarks: Amends 5.103, 6.41, 6.411, 6.412, 6.414, 6.42, 6.425, 41.66; adds
6.4101 The bill amends the model ARB hearing procedures. It provides for five ARB members
to be elected. Four ARB members would be elected from their respective county commissioner precincts and one member would be elected from the county at large. The election would
occur with the general election conducted in 2022. Members would serve two-year terms beginning on January 1 of odd-numbered years, beginning in 2023. The bill makes several
other changes to ARB administrative business stemming from elected members.
Proposed effective: 9/1/21. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means
HB 283 Stephenson, Phil(R) Relating to the selection of the chief appraiser of an appraisal
district.
General Remarks: Amends 1.15. 5.041, 5.042, 6.035, 6.05, 6.41, 6.411, 42.21; amends Local Govt Code 87.041; amends Occupations Code 1151.164; adds 6.0502. The bill strikes
the provision in the Tax Code allowing taxing units to employ a person to appraise property under a contract under section 6.05. The bill amends section 5.042 by defining
"incompetency" for purposes of removing a chief appraiser to include not receiving required training. The bill allows an appraisal district to contract with another appraisal district, rather
than a taxing unit in the district, to perform its duties. The bill provides for the election of a
county resident to the position of chief appraiser during the general election. The chief appraiser would serve a two-year term beginning on January 1 of an odd-numbered year. It
also provides the county commissioners may fill a vacancy in the office for chief appraiser.
Proposed Effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 288 Stephenson, Phil(R) Relating to an exemption from ad valorem taxation by a
school district for maintenance and operations purposes of the total appraised value of a residence homestead and the offsetting of the resulting revenue loss.
General Remarks: Adds Sec. 11.13(s) to the Tax Code and amends Sections 11.26(a), (a-3), (b) and (e); also adds Sec. 11.26(a-4) and (a-5); adds Sec. 26.09(f) and adds Sec.
151.0021 and 151.002. The bill creates an exemption for an individual’s residence homestead
of the maintenance and operation portion of the school district tax. The amount of the limitation will be computed by multiplying the amount of the tax of the 2021 year by a fraction
in which the numerator is the debt rate for the 2022 tax year and the denominator is the tax rate for the 2021 tax year, and adding any tax attributable to improvements made in the
2021 tax year. The bill also modifies Sec. 151.0101(a) to add certain services to the definition of taxable services to be subject to sales tax, including accounting and audit services,
engineering services, legal services, and real estate brokerage and agency services to subsidize the deficit caused by the exemption.
Proposed effective: 1/1/2022 if voters approve constitutional amendment November 2021.
Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 299 Vasut, Cody (F)(R) Relating to a limitation on increases in the appraised value of
real property for ad valorem tax purposes.
General Remarks: Amends Government Code Chapter 411, Government code 411.1741,
411.204, 411.205, 411.207; Human Resources Code 42.024(e-2); Parks and Wildlife Code 62.082. 284.001. Amends and adds to Penal Code 30.05, 46.03, 46.035. Amends several
provisions concerning carrying a firearm. One important change is to the signage requirements to properties that seek to prevent firearms on their premises.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee
on House Ways and Means HB 327 Howard, Donna(D) Relating to the Internet broadcast or audio recording of certain
open meetings. Companions: SB 341 West, Royce(D)(Identical) 1-14-21 S Filed
General Remarks: Adds Sections 551.024 and 551.025 of the Government Code. Section
551.024 would apply to agencies within the executive or legislative branch who have at least 100 full-time employees and receive more than $10 million under the General Appropriations
Act. Would require the gov’t body to broadcast on the internet the live audio and video of each open meeting, with access to the broadcast provided on the gov’t body’s website. Notice
of the open meeting must also be posted on the gov’t body’s website. The video/audio shall be made available on the gov’t body’s website within 7 days of the open meeting, and must
be archived for a minimum of two years. Also requires the gov’t body to consider contracting
through competitive bids to reduce costs of compliance.
Section 551.024 would apply to all other legislative or executive agencies to which Section
551.024 does not apply. Would require these gov’t bodies to make available on their website
or social media account access to an audio recording of an open meeting. Notice of the
meeting must also be posted on their website or social media account.
Effective date of 9/1/2021,but would only apply to open meetings held on or after 9/1/2023. Last Action: 3-18-21 H Voted favorably from committee on House State Affairs
HB 349 Craddick, Tom(R) Relating to the exemption from ad valorem taxation of certain
property owned by a charitable organization and used in providing housing and related services to certain homeless individuals.
General Remarks: Amends Sec. 11.18(p) of the Tax Code to allow a Sec. 11.18(d)(23)
charitable exemption for a charitable organization which has been in existence for at least
two years, is located in a municipality with a population of more than 100,000 and less than 150,000 and is partly located in a county with a population of less than 5,000 that is providing
housing and related services to the homeless.
Proposed effective: 1/1/2022. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 381 Pacheco, Leo(D) Relating to the establishment of a limitation on the total amount
of ad valorem taxes that taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses. Companions: HB 1705 Schofield, Mike(R) (Identical)2- 9-21 H Filed
General Remarks: Amends Sec. 11.26 of the Tax Code to expand the tax ceiling for elderly
and disabled residence homesteads to apply to all taxing units, not just school districts.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021.
Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means
HB 384 Pacheco, Leo(D) Relating to the period for which a school district's participation
in certain tax increment financing reinvestment zones may be taken into account in
determining the total taxable value of property in the school district.
General Remarks: Adds Government Code 403.302 which would change the amount of taxable value that can be utilized in a TIF for purposes of calculating total taxable value of
property in an ISD. The bill is bracketed to apply only to San Antonio.
Proposed effective: 9/1/2021. Last Action: 3- 8-21 H Committee action pending House Ways and Means HB 457 Shaheen, Matt(R) Relating to a local option exemption from ad valorem taxation
by a county of a portion of the value of the residence homestead of a physician who provides health care services. Companions: HB 453 Shaheen, Matt(R) (Refiled from 86R Session)
General Remarks: Amends Sec. 11.13(i) and adds Sec. 11.13(s) to the Tax Code to allow
an exemption from county taxes of up to fifty percent on the residence homestead of a
physician who provides health care services for qualifying residents without seeking payment from any other source.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021.
Last Action: 3-24-21 H Reported favorably from committee on House Ways and Means
HB 467 Gonzalez, Jessica(D) Relating to provisions applicable to affordable housing
located in a reinvestment zone in certain areas of the state.
General Remarks: Adds 311.003(e), amends 311.006(e), adds 311.0112, 311.016 of the
Tax Code to create restrictions and requirements for certain cities authorizing a reinvestment zone.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee
on House Urban Affairs HB 468 Gonzalez, Jessica(D) Relating to the authority of certain municipalities to
designate an area as a homestead preservation district and reinvestment zone and the use
of tax increment revenue in that area. General Remarks: Amends Local Gov’t Code s. 373A.052(b) – Alters the requirements for designation as a homestead preservation district within a municipality. Census tracts no
longer need to be contiguous to a central business district, but must have less than 75,000 residents and a median family income that is less than 70% of the area median family income.
Amends Local Gov’t Code s. 373A.1541 by adding subsection (b) – Revenue in a tax increment
fund established outside of Chapter 373A (Homestead Preservation Districts and Reinvestment Zones) may be used for projects under Chapter 373A if: • The revenue was
collected with respect to: o A reinvestment zone designated before 9/1/2021 o A homestead preservation reinvestment zone under Chapter 373A; and • all obligations incurred for that
zone have been paid.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee on House Urban Affairs HB 469 Gonzalez, Jessica(D) Relating to the deferral or abatement of the collection of ad
valorem taxes on an appreciating residence homestead. Companions: HB 3234 Gonzalez, Jessica (F)(D) (Refiled from 86R Session) SB 1280 West, Royce(D) (Refiled from 86R Session)
General Remarks: Amends 33.065(a), (f), (g) of Tax Code to allow an individual to defer collection of a tax or abate a suit to collect a delinquent tax on the portion of an individual's
residence homestead that exceeds the sum of 105% of the appraised value for the preceding year and the market value of all new improvements. The deferral expires if the property owner
is delinquent on the portion of the tax that is based on the prior year's value. The bill would also decrease the interest rate on these amounts that are deferred or abated from eight
percent to five percent.
Proposed effective: 1/1/22. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 475 Lopez, Ray(D) Relating to an exemption from ad valorem taxation of the residence
homestead of the surviving spouse of a member of the armed services of the United States
who is killed or fatally injured in the line of duty.
General Remarks: Amends Sec. 11.133(b) and 11.431(a) of the Tax Code to extend the
total exemption of the residence homestead of a surviving spouse of a member of the US
armed services to those who are killed or fatally injured in the line of duty, and not just killed in action. See also H.J.R. 29.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021.
Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means HB 485 Wu, Gene(D) Relating to the removal of certain unconstitutional provisions from
real property records. Companions: SB 214 Whitmire, John(D) (Identical) 11-23-20 S Filed
General Remarks: Adds s. 11.009 to Ch. 11 of the Property Code (Public Records). Unconstitutional provisions in a recorded instrument which affects or conveys an interest in
real property can be removed from the instrument if the owner of the real property can show
the district court that the provision violates the US Constitution, is unenforceable under law, and is clearly discriminatory.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee
on House Judiciary and Civil Jurisprudence
HB 494 White, James(R) Relating to the appraisal for ad valorem tax purposes of certain
property that was erroneously omitted from an appraisal roll in a previous year. Companions: HB 2702 White, James(R) (Refiled from 86R Session) HB 984 White, James(R) (Identical) 1- 6-21 H Filed
General Remarks: Amends Sec. 25.21(a), (b) of the Tax Code and adds the term "tax" to
clarify that property can be added to the appraisal roll if omitted in any one of the 5 preceding "tax" years (2 for personal property). The bill also makes the addition of omitted property
discretionary with the chief appraiser unless otherwise required by law.
Proposed effective: 9/1/2021. Last Action: 2-25-21 H Introduced and referred to committee on House Ways and Means
HB 528 White, James(R) Relating to a limitation on increases in the appraised value of commercial real property for ad valorem tax purposes.
General Remarks: Amends 1.12(d), 25.19(b), 25.19(g); adds 23.231. Amends Government Code 403.302. The bill adds Sec. 23.231 to place a cap limiting the increase of
the appraised value of a commercial property (which does not include single family use, multifamily use, heavy industrial use or use as a quarry) to the market value of the most
recent tax year, or the sum of the 3.5 percent of the appraised value for the most recent tax
year, the appraised value of the preceding tax year and market value of any new improvements. A new improvement is not treated as a new improvement if it is a replacement
structure for a structure which was rendered unusable by a casualty or by wind or water damage. See also H.J.R. 30.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 529 White, James(R) Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation.
General Remarks: Amends 23.23(a) of the Tax Code to lower the maximum percentage
increase on a residence homestead from 10% to 2.5% each year. See also H.J.R. 31.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 533 Shine, Hugh(R) Relating to ad valorem tax sales of personal property seized under
a tax warrant.
General Remarks: Amends 33.25(a), (b) of the Tax Code to change the procedures for tax
sales of personal property. Current law that is applicable to a bracket of counties with a population of three million or more would apply to all.
Proposed effective: 9/1/21. Last Action: 3-30-21 H Reported favorably from committee on
House Ways and Means
HB 534 Shine, Hugh(R) Relating to the reduction of the sales price of a comparable
property by an amount equal to the amount of the typical commission for the sale or purchase
of property for purposes of using the market data comparison. General Remarks: Adds 23.013(e) of the Tax Code to require a chief appraiser to deduct
typical commissions from the sales prices of all comparable properties.
Proposed effective: 1/1/2022. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 535 Shine, Hugh(R) Relating to the rate at which interest accrues in connection with the deferral or abatement of the collection of ad valorem taxes on the residence homestead
of an individual who is elderly or disabled or a disabled veteran. General Remarks: Amends Section 33.06(d) (Deferred Collection of Taxes on Residence
Homestead of Elderly or Disabled Person or Disabled Veteran) of the Tax Code as it relates to the rate at which interest accrues in connection with the deferral or abatement of a residence
homestead of an individual who is elderly or disabled or a disabled veteran. The bill would
change the interest rate from 5% to the 10-year Constant Maturity Treasury Rate reported by the Federal Reserve Board as of January 1 of that year.
Proposed effective: 9/1/21. Last Action: 3- 8-21 H Committee action pending House Ways
and Means
HB 537 Patterson, Jared(R) Relating to the posting of required notice by a county on the county's Internet website.
General Remarks: Adds Government Code 2051.0465 which provides a county or its representative satisfy notice posting requirements by newspaper publication instead by
posting the notice on the county's internet website - as long as it meets the time, content, appearance, and any other requirements.
Proposed effective: 9/1/2021. Last Action: 3-25-21 H Committee action pending House
County Affairs
HB 586 Cole, Sheryl(D) Relating to the creation of a state financing program administered
by the Texas Public Finance Authority to assist school districts with certain expenses.
General Remarks: This bill amends Sections 45.051, 45.052, 45.057(b), and 45.063 of the
Education Code, adds Section 45.114 to the Education Code, and adds Section 1232.1031 to the Government Code. This bill allows school districts to borrow money through the Public
Finance Authority to be paid back with maintenance and operations funds. The amount the Public Finance Authority can give out per year across all school districts may not exceed $100
Million. This bill changes current law in that it would allow a school district to borrow money
without getting voter approval.
Proposed effective: 9/1/21. Last Action: 3- 1-21 H Introduced and referred to committee on
House Public Education HB 634 Morales, Eddie (F)(D) Relating to the type of newspaper required for the
publication of notices by governmental entities or representatives in certain counties.
General Remarks: Amends Government Code 2051.0441(b) to allow commissioners court
by official action to designate a newspaper suitable for publication of notices. The bill is bracketed to cover small counties with populations of 30,000-39,000 that border the Red
River.
Proposed effective: 9/1/2021. Last Action: 3- 1-21 H Introduced and referred to committee on House State Affairs HB 649 Raymond, Richard(D) Relating to an exemption from ad valorem taxation of real
property owned by a charitable organization for the purpose of renting the property at below-market rates to low-income and moderate-income households. General Remarks: Amends Sec. 11.18(d) and adds 11.18(r) of the Tax Code to add
providing services to a HUD-approved housing counseling agency as a qualifying charitable function. The property must be used to provide rental housing to low-income and moderate-
income households at below market rates. The bill also replaces the word “handicapped” with “children with disabilities” or “persons with disabilities.”
Proposed effective: 1/1/2022. Last Action: 3- 1-21 H Introduced and referred to
committee on House Ways and Means HB 650 Raymond, Richard(D) Relating to an exemption from ad valorem taxation by
certain taxing units of a portion of the appraised value of the residence homestead of the
parent or guardian of a person who is disabled.
General Remarks: Amends Sec. 11.13(c), (d), (h) and adds 11.13(d-1) to the Tax Code to create a $10,000 additional homestead exemption amount for a person who is the parent or
guardian of a disabled person who resides at the property. It also would modify Sec. 11.13(d) to allow a taxing unit to create an optional exemption. A taxing unit can also create an optional
exemption.
Proposed effective: 1/1/2022. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 664 Landgraf, Brooks(R) Relating to a proposition to approve the issuance of bonds
or other debt.
General Remarks: Adds Election Code 41.0051 to require all bond and other debt elections
to be held on the November uniform election date.
Proposed effective: 9/1/2021. Last Action: 3-1-21 H Introduced and referred to committee
on House Pensions/Investments/Financial Services
HB 746 Bernal, Diego(D) Relating to installment payments of ad valorem taxes imposed
on certain homesteads.
General Remarks: Amends 31.031, 33.08, adds 31.033 of the Tax Code to allow taxpayers
receiving the 11.22 disabled veterans exemption to pay their property taxes in four
installments without penalty or interest. It also adds 31.033 to allow certain individuals with homestead exemptions like disabled veterans, surviving spouses, disabled or over-65s to pay
a taxing unit in five or nine equal installments without penalty or interest if the first installment is paid before November 1 of the year taxes were assessed and is accompanied by a notice
to the taxing unit.
Proposed effective: for tax year beginning on or after 1/1/22. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HB 749 Middleton, Mayes(R) Relating to the use by a political subdivision of public funds
for lobbying activities. Companions: SB 234 Hall, Bob(R) (Identical) 12- 8-20 S Filed
General Remarks: Adds Government Code 556.0056; amends Local Government Code
81.026, repeals Local Government Code 89.002 which would restrict the use of public funds
by political subdivisions for lobbying activities by an individual required to register as a lobbyist or pay a nonprofit state association or organization that primarily represents political
subdivisions and hires or contracts with an individual required to register as a lobbyist. If a political subdivision engages in such activity, a taxpayer or resident may file a lawsuit for
injunctive relief and obtain their reasonable attorney's fees and costs if they prevail. Prohibited expenditures provided by contract after the effective date would be void. See also SB 234.
Proposed effective: 9/1/2021. Last Action: 3-25-21 H Committee action pending House
State Affairs
HB 751 Israel, Celia(D) Relating to purchasing of cloud computing services by a political
subdivision. Companions: HB 2986 Israel, Celia(D) (Refiled from 86R Session) SB 58 Zaffirini, Judith(D) (Identical) 11- 9-20 S Filed
General Remarks: Amends Local Government Code 271.003 to allow governmental agencies to purchase cloud computing services along with other types of personal property
currently allowed. See also SB 58.
Proposed effective: immediately if passed by two-thirds of both houses, otherwise effective 9/1/2021. Last Action: 4- 1-21 H Meeting set for 10:30 A.M. OR ADJ., E2.014, House County
Affairs
HB 768 Patterson, Jared(R) Relating to the requirement that certain governmental bodies
make audio and video recordings of open meetings available on the Internet.
General Remarks: Amends Government Code 551.128(b-1) which will require a county
with a population of 5,000 or more, and a political subdivision located in such a county, to create video and audio recordings of all open meetings (that are not work sessions or special
called meetings) and make them available by archiving them on the internet.
Proposed effective: 9/1/2021. Last Action: 3-25-21 H Committee action pending House County Affairs
HB 798 Larson, Lyle(R) Relating to the authority of an appraisal district to increase the
appraised value of property for ad valorem tax purposes in the next tax year in which the
property is appraised.
General Remarks: Amends 23.01(e); adds 23.01(e-1) of the Tax Code which limits a
subsequent year's value that was lowered in the prior year as a result of an agreement or ARB Order. If the subsequent year's value is raised, it may not be raised more than 5% plus
the value of any new improvements. This limit does not apply to property losing a special valuation designation, such as ag or timber, and does not apply if a 23.23 homestead
limitation expires. See also HJR 44.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HB 951 Raymond, Richard(D) Relating to the exclusion from the market value of real
property for ad valorem tax purposes of the value of any improvement, or any feature
incorporated in an improvement. Companions: HB 164 Raymond, Richard(D) (Refiled from 86R Session)
General Remarks: Adds Section 23.015 to the Tax Code to require the chief appraiser to exclude from market value of real property any improvements that are primarily for
compliance with the ADA from the market value. See also HJR 50.
Applies to an improvement made on or after 1/1/21. Effective 1/1/2022 if constitutional amendment passes. Last Action: 3- 1-21 H Introduced and referred to committee on House
Ways and Means
HB 952 Raymond, Richard(D) Relating to the qualification of land for appraisal for ad
valorem tax purposes as qualified open-space land. Companions: HB 2160 Raymond, Richard(D)(Refiled from 86R Session)
General Remarks: Amends Sec. 23.51(1) to the Tax Code to provide that land qualifies for
open space designation if it is currently used for ag to the degree of intensity generally accepted in the area and is acquired by someone who owns adjacent land that currently
qualifies for ag. (This seems to do away with the history requirement for that newly acquired property.)
Proposed effective: 1/1/2022. Last Action: 3- 1-21 H Introduced and referred to
committee on House Ways and Means
HB 984 White, James(R) Relating to the appraisal for ad valorem tax purposes of certain
property that was erroneously omitted from an appraisal roll in a previous year. Companions: HB 2702 White, James(R) (Refiled from 86R Session) HB 494 White, James(R)(Identical) 11-10-20 H Filed
General Remarks: Amends 25.21 of the Tax Code and provides that the chief appraiser
with the option (may or shall) of appraising omitted real property for each tax year that was erroneously omitted from the appraisal roll in the previous five tax years or personal property
for the previous two tax years.
Proposed effective: 9/1/2021. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 986 Shine, Hugh(R) Relating to the appointment of appraisal review board members. General Remarks: Amends 6.052(f), 6.41(d), (d-1), and (d-9) of the Tax Code allows
Central Appraisal Districts in a county of less than 120,000 to elect to have the local admin judge appoint ARB members. Allows CADs BOD in a county with a population of more than
120,000 to elect to appoint ARB members (instead of the local admin judge) if every member of the CAD's BOD is a member of a governing body of a taxing unit.
Proposed effective: 1/1/2022. Last Action: 3- 1-21 H Introduced and referred to committee
on House Ways and Means HB 987 Shine, Hugh(R) Relating to an exemption from ad valorem taxation of all or a
portion of the value of a person's income-producing tangible personal property depending on
the value of the property. General Remarks: Amends Sec. 11.145 and 11.43(a) of the Tax Code to increase the total exemption amount for business personal property to $5,000 from $500 under current law. It
would also provide an exemption of 20 percent for BPP that is more than $5,000 but less than $500,000.
Proposed effective: 1/1/2022, if voters approve constitutional amendment on November 2,
2021. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HB 988 Shine, Hugh(R) Relating to the authority of a property owner to bring suit to
compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
General Remarks: Adds Chapter 41, Subchapter E, 41.81, 41.82, 41.83 of the Tax Code
and allows a property owner to file a lawsuit against an appraisal district, chief appraiser, or ARB if it fails to comply with procedural requirements after given notice of the requirement
and allegedly fails to comply within 10 days of the notice's delivery. A property owner who delivers such a notice is entitled to a postponement of their hearing. Discovery is not allowed
on a lawsuit that is filed seeking compliance. The lawsuit is also to be set at the earliest possible date by the court. The court must make a determination. If the court finds the
procedure was not complied with it must issue an order for compliance and may award costs and reasonable attorney's fees to the property owner. The court's order also may not be
appealed.
Proposed effective 1/1/2022. Last Action: 3- 8-21 H Committee action pending House Ways and Means HB 989 Shine, Hugh(R) Relating to the correction of an ad valorem tax appraisal roll.
Companions: HB 2159 Meyer, Morgan(R) (Refiled from 86R Session) SB 2246 Paxton, Angela (F)(R) (Refiled from 86R Session)
General Remarks: Amends 25.25(d) of the Tax Code and allows an error regarding unequal or excessive market value to be corrected under 25.25(d).
Proposed effective 9/1/2021 Last Action: 3- 1-21 H Introduced and referred to committee
on House Ways and Means HB 990 Shine, Hugh(R) Relating to the repeal of the penalty on a delinquent ad valorem
tax on a residence homestead.
General Remarks: Amends 31.031(b), 31.032(c), 31.035(e) 33.01, 33.02(b), 33.06(d),
33.065(g); and repeals 33.02(b-1) of the Tax Code which eliminates any penalty on delinquent taxes on a residence homestead. If a taxpayer fails to make an installment
payment under 31.031, 31.032, and 33.02, and the property is a residence homestead, the unpaid installment payment does not incur a penalty. An unpaid balance on a defaulted 33.02
installment agreement also does not incur a penalty, if the property is a residence homestead.
The bill amends Section 31.035 (Performance of Service in Lieu of Payment of Taxes on
Homestead of Elderly Person) to eliminate any penalty.
This bill makes no change to the accrual of interest on delinquent homestead taxes and also
does not affect the accrual of the penalty on non-homestead taxes.
Under current law, delinquent taxes on residence homesteads incur the same penalty (in addition to interest) as delinquent taxes on non-homesteads. The penalty under 33.01(a)
does not distinguish between homesteads and non-homesteads. Under HB 990, the penalty
would no longer incur on delinquent taxes on homestead properties.
Current law states that if a taxpayer fails to make an installment payment under 31.031 and
31.032, the unpaid installment payment incurs a penalty of 6% in addition to interest, regardless of whether the property is a homestead. If the taxpayer defaults on a 33.02
installment agreement, full penalty under 33.01 accrues on the unpaid balance regardless of whether the property is a homestead. HB 990 would change these installment agreements so
that if a taxpayer of a homestead defaults on their agreement, no penalty incurs- only the
interest is incurred.
Under the current Section 31.035, if the contract between the taxpayer and the taxing unit is
terminated, the unpaid delinquent taxes incur the full penalty and interest provided in Section
33.01. This section only applies to homesteads, and therefore, under HB 990, the delinquent
taxes would not incur any penalty if the contract is terminated.
Proposed effective: 9/1/21, and the bill only affects the accrual of penalty on taxes that
become delinquent on or after the effective date.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 991 Shine, Hugh(R) Relating to the authority of the owner of a residence homestead
to receive a discount for making an early payment of the ad valorem taxes on the homestead.
General Remarks: Amends the following Sections of the Tax Code: Section 31.01(c) (Tax
Bills); Sections 31.04(a), (c) and (d) (Postponement of Delinquency Date); Section 31.05 (Discounts); and Section 31.07(c) (Certain Payments Accepted). Adds Section 31.055 to
Chapter 31 (Collections) of the Tax Code.
Most of the sections were amended to account for the proposed addition of Section 31.055, which allows a percentage discount for early payment of taxes on residence homesteads,
based on whether the tax bills are mailed on or before September 30 or after September 30, in contrast with current law under 31.05(b), which does not distinguish between residence
homesteads and non-residence homesteads, and which allows the taxing unit to adopt
percentage discounts regardless of the date on which the tax bills are mailed.
Proposed effective: Tax year that begins on or after 1/1/22.
Adds Chapter 343, Subchapter B to the Finance Code, which provides that a mortgage servicer
who pays property taxes on behalf of the borrower, on the request of the borrower, shall pay taxes on the residence homestead early enough for the borrower to qualify for the 3%
discount provided by the proposed Section 31.055 of the Tax Code.
Proposed effective: Applies only to a mortgage that is issued on or after 1/1/22.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HB 992 Shine, Hugh(R) Relating to installment payments of ad valorem taxes imposed on
residence homesteads.
General Remarks: Amends 31.031 of Tax Code to allow property owners of residence
homesteads to make four equal installment payments without penalties and interest if made timely.
Repeals Section 31.031(a).
Under current law, you must meet the requirements under 31.031(a) to qualify for installment payments. Said requirements being: disabled or 65 and over; qualified under Section
11.13(c); or a disabled veteran or the unmarried surviving spouse of a disabled veteran; and
qualified for an exemption under Section 11.132 or 11.22.
Proposed effective: 1/1/22. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HB 993 Shine, Hugh(R) Relating to the establishment of a limitation on the total amount
of ad valorem taxes that certain taxing units may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouse General Remarks: Amends Sec. 11.261 of the Tax Code to provide that a county,
municipality, or junior college district cannot levy a tax on the homestead of an over-65 or disabled owner that exceeds the amount of tax in the first year the homeowner qualified for
the exemption. Currently, Sec. 11.261 only applies to a county, municipality or junior college
district which has chosen to establish a limitation on the homestead of an over-65 or disabled owner.
Proposed effective 1/1/2022, if voters approve a constitutional amendment in November
2021. See also H.J.R. 54. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HB 994 Shine, Hugh(R) Relating to an exemption from ad valorem taxation by a taxing
unit other than a school district of a portion of the appraised value of a residence homestead
based on the average appraised value of all qualified residence homestead. General Remarks: Adds Sec. 11.13(v) to the Tax Code to create an exemption on an
owner’s residence homestead of five percent of the average appraised value in the current tax year for all residence homesteads in the same county. The exemption would apply to all
taxing units except school districts. A taxing unit could increase the exemption to a maximum of twenty-five percent. Proposed effective 1/1/2022, if voters approve a constitutional amendment in November
2021. See also H.J.R. 55. Last Action: 3- 1-21 H Introduced and referred to committee on
House Ways and Means
HB 1022 Murphy, Jim(R) Relating to the exemption from ad valorem taxation of real
property leased to and used by certain schools. General Remarks: Adds Sec.11.21 to the Tax Code to allow an exemption for the portion
of real property that is leased to an open-enrollment charter school. If the school was required to pay the taxes, it will not have to pay the taxes, but the amount of rent is not affected
unless the lease agreement specifically provides for a change in the amount of rent. If the
school was not required to pay the taxes, the rent it pays is reduced to reflect the amount by which the taxes were reduced.
Proposed effective 1/1/2022, if voters approve a constitutional amendment in November
2021. See also H.J.R. 57. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1061 Bucy, John(D) Relating to the authority of a taxing unit other than a school district
to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose. Companions: HB 1283 Wilson, Terry(R) (Identical)1-22-21 H Filed
General Remarks: Amends Sec. 11.261 of the Tax Code to allow a limitation on the amount
of tax imposed by taxing units other than schools on the residence homesteads of a disabled or over-65 owner. Currently, Sec. 11.261 only allows a county, municipality or junior college
district to create a limitation.
Proposed effective: 1/1/2022 if a constitutional amendment is approved in Nov. 2021. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means
HB 1082 King, Phil(R) Relating to the availability of personal information of an elected public officer.
General Remarks: Reenacts and amends Sections 552.117(a) and 552.1175(a) of the Government Code, and amends Section 25.025(a) of the Tax Code, to include elected public
officials to the list of specified officials and employees of a governmental entity whose personal information is excepted from required disclosure under the Public Information Act as it relates
to their home address, home telephone number, emergency contact information, social security number, or whether they have family members.
Proposed effective: immediately, if passed by two-thirds of both houses; otherwise, 9/1/2021.
Last Action: 3-29-21 H Reported favorably from committee on House State Affairs
HB 1084 King, Phil(R) Relating to the calculation of the additional tax imposed on land
appraised for ad valorem tax purposes as open-space or timber land as a result of a change
in the use of the land.
General Remarks: Amends Sections 23.55, 23.76 of the Tax Code. Sanctions under 23.55(a) and 23.76(a) (i.e. additional tax imposed for change of use of land re: agricultural
and timber land) would not apply to a portion of a parcel of land that is subject to a right-of-way when the change in use occurs.
Proposed Effective: Immediately if approved by two-thirds of both houses, otherwise effective
on Sept. 1, 2021. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means
HB 1090 Bailes, Ernest(R) Relating to the appraisal for ad valorem tax purposes of
property that was erroneously omitted from an appraisal roll in a previous year.
General Remarks: Amends 25.21(a) of the Tax Code and would change the amount of time
a chief appraiser can add omitted property to the appraisal roll from five years for real and 2
years for personal property to the three preceding tax years for all omitted property.
Proposed effective 9/1/21. Last Action: 3- 4-21 H Introduced and referred to committee on
House Ways and Means HB 1095 Howard, Donna(D) Relating to the reduction of the amount of a limitation on the
total amount of ad valorem taxes that may be imposed by a school district on the residence homestead. General Remarks: Amends Sec. 11.26 of the Tax Code to require that the tax ceiling for over-65 and disabled taxpayers be reduced to reflect the reduction in the 2019 or 2020 tax
rate.
Proposed effective: 1/1/2022 if voters approve constitutional amendment November 2021.
Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1096 Gates, Gary(R) Relating to the taxation of a leasehold or other possessory interest
in a public facility granted by a public facility corporation.
General Remarks: Repeals Sec. 303.042 of the Local Government Code, which states that
a public facility which is owned by a corporation will be assessed to the user of the public facility and subject to the same exemptions. The old law will apply to leaseholds which were
granted before the effective date.
Proposed effective: 9/1/2021 or immediately if it receives a two-thirds vote in both houses. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1099 Beckley, Michelle(D) Relating to ad valorem tax protests and appeals on the
ground of the unequal appraisal of property.
General Remarks: Amends 23.01(f), 41.43(b), adds 41.43(e), (f), amends 42.26(a), (b),
and adds 42.26(e), (f), amends 42.29(b) and adds 42.29(c) of the Tax Code and changes the procedures for an E&U protest, including the procedures for selecting comparable properties,
and the calculation of an appraisal ratio instead of an appraised value. It also allows awarding
attorney's fees to an appraisal district that prevails under 42.26, although the award may not exceed $15,000.
Proposed effective 9/1/21. Last Action: 3- 4-21 H Introduced and referred to committee on
House Ways and Means
HB 1101 Beckley, Michelle(D) Relating to mandatory sales price disclosure in real property sales. Companions: HB 1036 Beckley, Michelle (F)(D) (Refiled from 86R Session)
General Remarks: Adds Property Code 12.0014 to require the disclosure of the sales price
on real property, but not a mineral interest, in an instrument of conveyance before it could be filed. The failure to disclose the sales price would result in a civil penalty by the purchaser
of five percent of the sales price to the State. The attorney general, county or district attorney
could bring suit to recover the penalty.
Proposed effective: 9/1/21. Last Action: 3- 4-21 H Introduced and referred to committee
on House Ways and Means
HB 1118 Capriglione, Giovanni(R) Relating to state agency and local government
compliance with cybersecurity training requirements. Companions: SB 345 Paxton, Angela(R) (Identical) 1-14-21 S Filed
General Remarks: Amends Subchapter A, Chapter 772 of the Government Code by adding
Section 772.012, which requires a local government to submit written certification of its compliance with the cybersecurity training required by Section 2054.5191 of the Government
Code when applying for a grant on or after 9/1/2021. If the local government is awarded the grant but has not complied with the cybersecurity training, then it shall repay the grant to
the State and will be ineligible for another grant under Chapter 772 for two years.
Amends Section 2054.5191 of the Government Code by requiring elected and appointed officials to satisfy a cybersecurity training program and be subject to periodic audits of their
computer to ensure compliance with this section.
Amends Section 2056.002(b) of the Government Code, which requires an agency's strategic plan (submitted after 1/1/2022) to include the requirement of a written certification of an
agency's compliance with the cybersecurity training required under Sections 2054.5191 and
2054.5192 of the Government Code.
Proposed effective: immediately, if passed by two-thirds of both houses; otherwise, 9/1/2021.
Last Action: 3-29-21 H Reported from committee as substituted House State Affairs
HB 1120 Lucio III, Eddie(D) Relating to the authority of a property owner to bring suit to
compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
General Remarks: Adds Chapter 41, Subchapter E of the Tax Code and will allow a property owner to file a limited lawsuit in district court against an appraisal district, chief appraiser, or
ARB for failure to comply with a procedural requirement in Property Tax Code.
Proposed effective: 1/1/22. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means
HB 1166 Metcalf, Will(R) Relating to the selection of the chief appraiser of an appraisal
district. General Remarks: Amends various section of the Tax Code, Election Code and Occupations Code to make the chief appraiser an elected official with a 2-year term.
Proposed effective: 1/1/23 Last Action: 3- 4-21 H Introduced and referred to committee on
House Ways and Means HB 1167 Metcalf, Will(R) Relating to the selection and administration of an appraisal review
board.
General Remarks: Amends various sections of the Tax Code and Elections Code providing for the at large election of 5 ARB members in each county and those elected members will
appoint auxiliary members to two-year terms.
Proposed effective: 1/1/23. Last Action: 3- 4-21 H Introduced and referred to committee on
House Ways and Means HB 1168 Metcalf, Will(R) Relating to the selection of the board of directors of an appraisal
district. Companions: HB 1484 Metcalf, Will(R)(Refiled from 86R Session)
General Remarks: Amends various sections of the Tax Code and Election Code providing
for election of 1 BOD member at large in the county and 4 BOD members from each county precinct to two-year terms.
Proposed effective: 1/1/23. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1197 Metcalf, Will(R) Relating to the period for which certain land owned by a religious
organization for the purpose of expanding a place of religious worship or constructing a new place of religious worship may be exempted from ad valorem tax Companions: HB 948 Metcalf, Will(R) (Refiled from 86R Session)
General Remarks: Amends Sec. 11.20(a)(j) of the Tax Code to state that a tract of land
contiguous to a religious organization’s place of regular worship may be exempt for no more
than ten years. The current limitation is no more than six years.
Proposed effective: 1/1/2022. Last Action: 3-30-21 H Recommended for Local and Consent Calendar
HB 1279 Kacal, Kyle(R) Relating to a local option exemption from ad valorem taxation of
a percentage of the appraised value of the residence homesteads of certain volunteer first responders.
General Remarks: Amends Sec. 11.13 of the Tax Code to grant a volunteer first responder an exemption not to exceed five percent of the volunteer’s residence homestead, if the
exemption is adopted by the taxing unit. A qualifying first responder is an individual who is an emergency medical services volunteer or volunteer firefighter, served in that capacity for
the preceding 365 days, and during the preceding tax year attained at least 24 hours of
training and participated in least 25 percent of the emergency calls received by the organization. Proposed effective: 1/1/2022 if constitutional amendment is approved in November 2021.
Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1283 Wilson, Terry(R) Relating to the authority of a taxing unit other than a school
district to establish a limitation on the amount of ad valorem taxes that the taxing unit may
impose on the residence. Companions: HB 1061 Bucy, John(D) (Identical) 1-12-21 H Filed
General Remarks: Amends Sec. 11.261 of the Tax Code to allow a limitation on the amount of tax imposed by taxing units other than schools on the residence homesteads of a disabled
or over-65 owner. Currently, Sec. 11.261 only allows a county, municipality or junior college district to create a limitation. Proposed effective: 1/1/202 if a constitutional amendment is approved in Nov. 2021. Last
Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1311 Reynolds, Ron(D) Relating to the election of trustees of certain school districts.
General Remarks: Amends Subchapter C, Chapter 11 of the Education Code by adding Section 11.0521, which would apply to the largest ISD in a county with a population of
550,000 or more that is also adjacent to a county with a population of 3.3 million or more. This section would regulate the election of trustees in that district and divide the district into
western and eastern multimember voting districts of equal population.
Proposed effective: 9/1/2021. Last Action: 3- 4-21 H Introduced and referred to committee on House Ways and Means HB 1335 Dutton, Harold(D) Relating to a periodic review and expiration dates of state and
local tax preferences. Companions: HB 3298 Dutton, Harold(D) (Refiled from 86R Session)
General Remarks: Amends Subtitle B, Title 3 of the Government Code by adding Chapter
320A, which lays out the terms of a commission on periodic tax preference review. The commission would be made up of five members of the house of representatives and five
members of the senate. The commission's powers and duties would include identifying state and local tax preferences and developing a schedule under which the tax preferences are
reviewed once during a six-year period. After a preliminary and final report, a public hearing would be held and proposed legislation regarding the expiration or reauthorization of the tax
preferences would be considered.
Proposed effective: 1/1/2022, but only if proposed constitutional amendment requiring the legislature to provide for a periodic review of state and local tax preferences is approved by
voters; otherwise, no effect.
Last Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means
HB 1336 Pacheco, Leo(D) Relating to requiring state contractors and political subdivisions of this state to participate in the federal electronic verification of employment authorization
program, or E-verify. Companions: HB 1660 Pacheco, Leo(D) (Identical) 2- 8-21 H Filed
General Remarks: (Mirrors HB 1660) Amends Subchapter C of Chapter 2264 of the
Government Code by adding Sections 2264.1011, 2264.102, and 2264.103, which would
require contractors and subcontractors who have been awarded a contract for goods and services by a state agency to participate in the E-verify program to verify employee
information. Failure of a contractor or subcontractor to participate in the program may be grounds for being barred from participating in state contracts. Also requires a political
subdivision to participate in the E-verify program. The employee of the political subdivision who is responsible for verifying information of new employees is subject to immediate
termination for failure to comply with this section. Chapter 179 is added to Subtitle C, Title 5 of the Local Government Code, which requires a political subdivision to participate in the E-
verify program. The employee of the political subdivision who is responsible for verifying
information of new employees is subject to immediate termination for failure to comply with this section.
Proposed effective: 9/1/2021. Last Action: 3- 5-21 H Introduced and referred to committee
on House Ways and Means HB 1360 Landgraf, Brooks(R) Relating to the procedure by which a taxing unit is required
to provide public notice of certain ad valorem tax-related information. General Remarks: Amends Section 26.04(e) of the Tax Code by adding additional requirement for tax rates to be published in a newspaper rather than just posted on the home
page of the taxing unit's website.
Proposed effective: 1/1/2022. Last Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means
HB 1391 Middleton, Mayes(R) Relating to the effect of an election at which the voters fail
to approve or vote to reduce the ad valorem tax rate adopted by the governing body of a taxing unit.
General Remarks: Amends Sections 26.06(b-1), 26.075(c), (g), (and (h), 26.07(e) and(g), and 26.08(d) of the Tax Code, and Section 49.236(a), 49.23601(a) and (c), 49.23602(c) of
the Water Code, which state that if the majority of the voters reject a proposed tax rate or fail to approve a proposed tax rate, the tax rate of the taxing unit will be the lesser of the no-
new-revenue tax rate or voter-approval tax rate.
Would apply to the ad valorem tax rate of a taxing unit beginning in the 2022 tax year.
Proposed effective: 1/1/2022. Last Action: 3-22-21 H Committee action pending House
Ways and Means
HB 1392 Middleton, Mayes(R) Relating to the maximum amount of the local option
residence homestead exemption from ad valorem taxation by a taxing unit all or part of which is located in certain counties. General Remarks: Amends Sec. 11.13 of the Tax Code to allow taxing units which are located or partially located in Chambers or Galveston County to increase the homestead
exemption to 100 percent of the appraised value, instead of 20 percent. See HJR 76.
Proposed effective: 1/1/2022 if a constitutional amendment is approved in November 2021.
Last Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means HB 1393 Middleton, Mayes(R) Relating to the maximum amount of the local option
residence homestead exemption from ad valorem taxation by a taxing unit. Companions: HB 3127 Middleton, Mayes (F)(R) (Refiled from 86R Session) SB 2468 Creighton, Brandon(R) (Refiled from 86R Session)
General Remarks: Amends Sec. 11.13 of the Tax Code to allow any taxing unit to increase the homestead exemption to 100 percent of the appraised value, instead of 20 percent. See
HJR 77. Proposed effective: 1/1/2022 if a constitutional amendment is approved in Nov. 2021. Last
Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means HB 1395 Middleton, Mayes(R) Relating to ad valorem taxation.
General Remarks: Amends Tax Code, Subchapter B, Chapter 23 by adding Section 23.231.
Amends Tax Code Sections 5.041(c), (e-1), (e-3) and (g), 6.01, 6.02, 6.035, 6.036(b), (c) and (f), 6.05, 6.052, 6.054, 6.06(a)-(d) and (f)-(k), 6.062 (a) and (c), 6.11, 6.12 (a)-(c),
6.13, 6.14(a) and (b), 6.16(a) and (c), 6.24(a) and (b), 6.26 (a)-(c), (e)-(f) and (j), 6.29(b)
6.41, 6.411 (a), (b) and (c-1), 6.412, 6.413(a)-(c), 6.414(a) and (f), 6.42(a) and (c), 6.425(a), (b) and (e), 6.43(a)-(c) and (e), 11.01, 11.18(a), 11.181(c), 11.182(f),
11.1827(d), 11.184(c), 11.185(c), 11.20(a), (d), (f-h), (j-k), 11.201(a) and (c), 11.21(a-b), (f), 11.23(m), 11.231(b), 11.35(a) and (g), 11.42(b), 11.43(a-c), (e), 21.06(a), 22.01(a),
(b), (c-1), (c-2)(f), and (g), 22.02, 22.05, 22.07, 23.01(f), 23.0101, 23.014, 23.12(a) and (f), 23.23(a), 23.12(a) and (f) 25.28, 25.18, 25.19(b), (b-1), (b-3), 26.09(b), 31.032(a),
41.43(b), 41.44(a), 42.01, 42.21(b), 42.22, 42.23, 42.26(a), (b), (d), and 151.346(a) and (c).
Repeals Tax Code 1.12, 5.07(c), 5.20, 5.102, 5.12, 5.13, 5.16, 6.03, 6.031, 6.033, 6.034,
6.035(a-1), 6.036(a), 6.037, 6.04, 6.0501, 6.051, 6.061, 6.10, 6.15, 6.24(c), 11.11, 11.14, 11.141, 11.145, 11.15, 11.16, 11.151, 11.23(f), 11.25, 11.251, 11.252, 11.253, 11.254,
11.271, 11.311, 11.315, 11.33, 11.437, 11.4391, 21.02, 21.021, 21.03, 21.031, 21.04,
21.05, 21.055, 21.07, 21.09, 21.10, 22.01(e), (i), (j), (k), (m), 22.04(b), (c), (d), 22.07(a) and (b), 23.121, 23.1211, 23.122, 23.123, 23.124, 23.1241, 23.1242, 21.1243, 23.125,
23.126, 23.127, 23.128, 23.129, 23.24, Chapter 24, 25.18 (b) and (c), 33.11, Subchapter B, Chapter 33, 41.413(a), 41.47(c-1), 42.03, 42.05, 42.26(c), and 25.12(c) as added by the
71st Legislature.
Amends Agriculture Code 71.041(5), Business & Commerce Code 93.001(2), Finance Code 89.003(a) and (b), Government Code Subchapter M, Chapter 403 by adding Section
403.3001, Local Government Code Chapter 245 by adding Section 245.008, Occupations Code
1151.1015, 1151.204(c), and Transportation Code 502.028(a).
Repeals Education Code 49.302(b) and 49.304, Finance Code Section 89.003(c), Government Code 403.301, 403.3011, 403.302, 403.303, and 403.304, and Local Government Code
379B.011(c), (d), and (e).
Proposes limitations on appraisal values of certain property based on purchase price.
This bill proposes limitations on appraised values of certain real property based on the
purchase price of the property. The bill applies only to residential real property or to tracts of
unimproved land that the owner acquired as a bona fide purchaser for value. The appraised value of these properties may not exceed the lesser of 1) the market value of the property,
or 2) the sum of the purchase price and the market value of each new improvement to the property as of January 1 of the first tax year the improvement was added to the appraisal
roll.
Under the amendments proposed by the bill, a new improvement is defined as an improvement to property made since the owner acquired the property that increases the
market value. It does not include repairs or maintenance, nor does it include replacements of structures rendered uninhabitable or unusable by a casualty, wind damage, or water damage.
The property owner would be required to apply for the limitation by filing an application with the chief appraiser no later than May 1 of the year after the year in which the owner acquired
the property.
Tax Code Section 23.23(a) – An appraisal office may increase the appraised value of a residence homestead for a tax year regardless of a period reappraisal done under Section
25.18.
Proposes abolishment of the appraisal district and transfer of all appraisal district duties to
the county assessor-collector.
The bill proposes the complete abolishment of appraisal districts and appraisal district board
of directors. Section 6.05 of the Tax Code would be amended to require all functions of the appraisal districts to be transferred to the county assessor-collectors’ offices. The county
assessor-collector for each county would govern an appraisal office, and all property, records,
funds, and debts of the former appraisal districts would be transferred to the appraisal offices. Each taxing unit would be considered to participate in the appraisal office established for the
county.
The county assessor-collector would be able to serve as the chief appraiser or could appoint another person to serve. The assessor-collector would also be allowed to employ the general
counsel of the appraisal office and other personnel. The county assessor-collector would be
responsible for the budget, as well as the audit and appraisal office depository.
The county assessor-collectors are required to dispose of the real property owned by each
appraisal office as soon as practicable on or after January 1, 2024, and the proceeds may be
used toward any office debts or costs.
Appraisal offices’ appraisal review boards would replace the former appraisal districts’
appraisal review boards. All measures taken or adopted by the appraisal districts’ board of directors continue in effect until superseded by measures taken or adopted by the county
assessor-collectors who govern the new appraisal offices.
Beginning January 1, 2024, state senators and state representatives would be responsible for appointing members of the agricultural advisory board and the appraisal review board for the
appraisal offices within the senators’ and representatives’ districts. The county assessor-collector who governs the appraisal office would provide staggered terms for the board
members. Terms of board members who were appointed before January 1, 2024, would not be affected. The bill proposes amending Section 25.18 of the Tax Code to allow the appraisal
office discretionary authority to reappraise property if the chief appraiser determines that conditions warrant doing so. The current statue requires periodic reappraisals under a plan
approved by the appraisal district’s board of directors.
The bill proposes repeal of Chapter 24 of the Tax Code, which pertains to Central Appraisal. The bill also repeals provisions in the Tax Code which reference the central appraisal district
and appraisal districts’ boards of directors.
Proposes exemption of tangible personal property tax from ad valorem taxation.
The bill eliminates the reference to personal property tax in Texas statutes, including sections of the Tax Code, Finance Code, Agriculture Code, Business & Commerce Code, and
Transportation Code. In the Tax Code specifically, references to tangible personal property are removed from sections pertaining to exemptions available to various organizations and
individuals, as well as renditions and appraisals.
Tax Code Section 11.01 limits taxation to real property and removes tangible personal property from taxation beginning January 1, 2024 (though not applicable to personal property
taxable under Section 1(1), Article VIII, Texas Constitution, which relates directly to HJR No.
75).
Consistent with the bill’s proposal to eliminate personal property tax, the bill amends Section
25.19(b) of the Tax Code to require the chief appraiser to provide notice of appraisal value for real property only. The current statute requires the chief appraiser to provide notices for
both real property and personal property.
Miscellaneous amendments
The bill proposes repeal of Tax Code Section 1.12 pertaining to median level of appraisal. This bill accordingly narrows Section 41.43(b) of the Tax Code pertaining to protests on the ground
of unequal appraisal. The bill proposes that an appraisal office may only prevail if it can sh ow that the appraised value is equal or less than the median appraised value of a reasonable
number of comparable properties. The bill proposes a similar change to Section 42.26, in a
district court action involving a ground of unequal appraisal. Under the current statute, protests are also determined based on the appraisal ratio of the property compared to the
median level of appraisal of other properties in the appraisal district.
The bill proposes repeal of Tax Code sections requiring certain actions by the comptroller, including ratio studies, and review and performance audits of appraisal districts. The bill also
proposes repeal of the sections under Chapter 403 of the Government Code that authorize school district property value studies by the comptroller and protests of the comptroller’s
determination. The bill amends Subchapter M, Chapter 403, of the Texas Government Code by adding Section 403.3001. This section would clarify that the taxable value of property in a
school district is to be defined as that determined by the assessor for the school district under the tax code. This section will only apply to the determination of the total taxable value of
property in a school district for a tax year that begins after December 31, 2023.
The bill adds Section 245.008 to the Local Government Code which would require all political subdivisions that issue a real-property-related permit to notify the appraisal office of the
permit issuance.
If the constitutional amendment, proposed by HJR 75, is approved by voters, the Special Tax Code Board, consisting of appointed members, will be created to recommend legislative
amendments pertaining to the appraisal of property of ad valorem tax purposes, and to implement the amendment. The Board is to submit a report with recommendations no later
than September 1, 2022.
Tax Code Section 23.0101 adds that the chief appraiser shall use the cost method of appraisal when determining the market value of residential real property consisting of a single-family
home, duplex, triplex, or quadraplex constructed by or on behalf of the owner. For real property other than the aforementioned, the chief appraiser shall use the income method of
appraisal.
Tax Code Section 23.014 removes the exception provided by Tax Code Section 23.24(b) when chief appraiser is determining market value of real property. Previously, the chief appraiser
was required to combine the value of the real property and personal property.
Tax Code Section 23.12(a) and (f) - Inventory – Removes reference to dealers (relating to dealers of motor vehicles, heavy equipment, vessels, and retail manufactured housing) and
limits application to real property when calculating market value.
Proposed effective: 1/1/24, if voters approve constitutional amendment November 2021. Section authorizing creation of Special Tax Code Board proposed effective: 1/1/22, expires
9/1/23. Amendments to Section 25.19(b) of the Tax Code proposed effective: 1/1/22.
Last Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means
HB 1420 Bucy, John(D) Relating to an exemption from ad valorem taxation of the
residence homestead of the surviving spouse of a member of the armed services of the United
States who is killed or fatally injured.
General Remarks: Amends Sections 11.133(b) and 11.431(a) of the Tax Code to extend the total exemption of the residence homestead of a surviving spouse of a member of the
armed services to those who are killed or fatally injured in an incident directly related to the member’s military service while serving on active duty, and not just killed in action.
Proposed effective: 1/1/2022 if a constitutional amendment is approved in Nov. 2021. Last
Action: 3- 5-21 H Introduced and referred to committee on House Ways and Means HB 1421 Cain, Briscoe(R) Relating to the temporary exemption from ad valorem taxation
of a portion of the appraised value of certain property damaged by a disaster.
General Remarks: Amends Sec. 11.43(s) of the Tax Code to remove the requirement that
a person apply for a Sec. 11.35(c) temporary disaster exemption not later than the 45th day after the taxing unit adopts the exemption.
Proposed effective: 1/1/2022. Last Action: 3- 5-21 H Introduced and referred to committee
on House Ways and Means
HB 1428 Huberty, Dan(R) Relating to procurement by a political subdivision of a contingent
fee contract for legal services. Companions: SB 515 Huffman, Joan(R) (Identical) 1-28-21 S Filed
General Remarks: Amends Section 2254.102(e) of the Government Code expands
contracts for legal services that do not require review and approval by the Texas Attorney General's Office to collects of obligations owed to political subdivisions. As currently written,
the subchapter does not apply to a contact for legal services entered into under Section 6.30 (Attorneys Representing Taxing Units) or to Section 103.0031 (Collections Contracts). See
also SB515 Proposed effective: 9/1/21. Last Action: 3-26-21 H Recommended for Local and Consent
Calendar
HB 1469 Hefner, Cole(R) Relating to the appraisal of land for ad valorem tax purposes as
qualified open-space land following a transfer between family members. Companions: HB 1188 Hefner, Cole(R) (Refiled from 86R Session)
General Remarks: Adds Tax Code Section 23.54(e-1) and 25.25(c-1) granting land special
valuation for ag if there is a change in ownership due to a transfer of the land to a person
who is related to the former owner within the second degree by affinity or third degree by consanguinity. The owner must notify the CAD of the transfer in writing within 180 days of
the date of the transfer. The bill would also allow an owner to protest the removal of special valuation for ag in the preceding two years if the removal was due to an ownership change
and the ownership change was to a person who is related to the former owner within the second degree by affinity or third degree by consanguinity. A 10% penalty of the difference
between the taxes imposed.
Proposed effective 1/1/22. Last Action: 3- 5-21 H Introduced and referred to committee on
House Ways and Means
HB 1525 Huberty, Dan(R) Relating to the public school finance system.
Companions: HB 3837 Huberty, Dan(R) (Identical) 3-23-21 H Introduced and referred
to committee on House Public Education SB 1536 Taylor, Larry(R)(Identical) 3-24-21 S Introduced and referred to committee on
Senate Education.
General Remarks: Multiple changes to the Education Code, including changes for charter
schools and attendance calculation. Educ Code 48.2552 changes he definition of DPV in to
allow change by agency rule. Educ Code 48.11 changes the weights for the fast growth allotment. Educ Code 48.2721 is changed to allow the commissioner to make adjustments
(reduce state aid) for rates that exceed limitations in 45.003. Educ 45.0021 is added to allow the commissioner to identify and, if necessary, sanction schools that increase their
M&O rate intended to create a surplus to pay debt service.
Proposed effective: 9/1/21. Last Action: 3-30-21 H Voted favorably from committee as substituted House Public Education
HB 1544 Guillen, Ryan(D) Relating to the eligibility of land to continue to be appraised for
ad valorem tax purposes as qualified open-space land if the land is temporarily used for sand mining operations.
General Remarks: Amends the Tax Cody by adding section 23.527 to allow land to continue to qualify and receive open-space valuation while participating in sand mining operations in
the Carrizo Aquifer and within 30 miles of a city with a population of more than 500,000 or if other criteria is met. The owner of the land must notify the appraisal district within 30 days
after the date sand operations begin.
Effective immediately with 2/3 vote of all members, otherwise 9/1/22. Last Action: 3-30-21 H Voted favorably from committee on House Natural Resources
HB 1567 Middleton, Mayes(R) Relating to the system for appraising property for ad
valorem tax purposes.
General Remarks: Amends Government Code Sections 403.302(a) and (a-2). 5.10(a) of the Tax Code, and 23.01(e) and adds 23.01(i), amends 23.013(b) and 25.18 of the Tax Code
to make the PVS mandatory every two years. Local value for the off year will be the district’s value if the most recent study's value were valid or not valid and exceeded the comptroller’s
value or the comptroller’s value if the study was not valid and the district’s value did not
exceed the comptroller’s value. Sales will no longer be used to appraise property if they are outside of 24 months of the assessment date and there were no other sales during that period.
Real property may not be appraised more often than once every two years, unless requested by the taxpayer, an addition to improvements were made, or a homestead exemption expires. Proposed effective 9/1/21. Last Action: 3- 8-21 H Introduced and referred to committee on
House Ways and Means
HB 1568 Middleton, Mayes(R) Relating to the school district property value study
conducted by the comptroller of public accounts. Companions: HB 3239 Middleton, Mayes (F)(R) (Refiled from 86R Session) SB 1841 Eckhardt, Sarah (F)(D) (Identical) 3-26-21 S Introduced and referred to
committee on Senate Finance
General Remarks: Amends Government Code Sections 403.3011(2) and 403.302(c)
changing the margin of error on the PVS of the lower limit to 80% instead of 90%, and the comptroller will use a margin of error of 10% instead of 5%.
Proposed effective 9/1/21. Last Action: 3- 8-21 H Introduced and referred to committee
on House Public Education
HB 1577 Davis, Yvonne(D) Relating to a temporary limitation on the appraised value of
certain real property in specified areas for ad valorem tax purposes.
General Remarks: Amends the Tax Code by adding Section 23.231 to allow for a temporary
limitation on appraised value of certain eligible real property. To be eligible the property must be a residence homestead or undeveloped lot and located in a specific census tract within
Dallas, Harris, or Lubbock Counties.
Proposed effective 1/1/22. Last Action: 3-29-21 H Committee action pending House Ways
and Means
HB 1601 Allison, Steve(R) Relating to a local option exemption from ad valorem taxation
of all or part of the appraised value of the residence homesteads of certain peace officers.
General Remarks: Adds Sec. 11.13(s) to the Tax Code to allow a tax unit to adopt an exemption of all or part of the appraised value for the residence homestead of a peace officer,
and if the property is located in an area designated by the taxing unit as a high-need area. The exemption can be a dollar amount or percentage of the appraised value. Adds Sec.
11.13(1-b) to define “high-need area” as an area that the taxing unit determines is likely to benefit from a greater number of peace officers residing there. See HJR 83.
Proposed effective: 1/1/2022 if a constitutional amendment is approved in Nov. 2021. Last
Action: 3- 9-21 H Introduced and referred to committee on House Ways and Means
HB 1628 Raymond, Richard(D) Relating to the correction of an ad valorem tax appraisal
roll and related appraisal records.
Companions: HB 4355 Burrows, Dustin(R) (Refiled from 86R Session) SB 956 Bettencourt, Paul(R) (Refiled from 86R Session)
General Remarks: Tax Code Section 25.25 amends subsections (e), and (m) and adds
subsection (c-1) to permit motions to correct appraisal rolls for the current year and preceding
two years for an inaccuracy in the value of the owner’s TPP that was the result of an error or omission in a rendition statement or property report. The roll may not be changed if the
property owner failed to file a timely rendition; the property was the subject of a Chapter 41 protest for which a hearing was conducted; an agreement had been reached previously on a
motion to correct; or the value was established as a result of a written agreement between the property owner/agent and the appraisal district. Proposed effective 9/1/21. Last Action: 3- 9-21 H Introduced and referred to committee
on House Ways and Means
HB 1660 Pacheco, Leo(D) Relating to requiring state contractors and political subdivisions
of this state to participate in the federal electronic verification of employment authorization program, or E-verify. Companions: HB 1336 Pacheco, Leo(D) (Identical) 1-25-21 H Filed
General Remarks: Section 2264.101 of the Government Code, which authorizes a public agency, local taxing jurisdiction or economic development corporation to file a civil action to
recover amounts owed to it, is redesignated as Section 2264.054 of the Government Code.
Sections 2264.1011, 2264.102, and 2264.103 are added to Subchapter C, Chapter 2264 of the Government Code, which requires contractors and subcontractors who have been awarded
a contract for goods and services by a state agency to participate in the E-verify program to verify employee information. Failure of a contractor or subcontractor to participate in the
program may be grounds for being barred from participating in state contracts.
Chapter 179 is added to Subtitle C, Title 5 of the Local Government Code, which requires a political subdivision to participate in the E-verify program. The employee of the political
subdivision who is responsible for verifying information of new employees is subject to
immediate termination for failure to comply with this section.
Proposed effective: 9/1/202. Last Action: 3- 9-21 H Introduced and referred to committee
on House State Affairs.
HB 1703 Middleton, Mayes(R) Relating to disclosure of certain relationships with local
government officers and vendors.
General Remarks: Amends Sections 176.001(1), (1-a), (2), and (2-d) of the Local
Government Code by: altering the definition of "agent" to include a subcontractor; broadening the degree of consanguinity and affinity for a "family member;" broadening definition of
"business relationship;" and altering definition of "investment income."
Amends Section 176.003(a) and (e), and Sections 176.006(a), (a-1), and (c) by expanding potential conflicts in circumstances where a vendor or potential vendor has an employment
or other business relationship with a business entity in which a local government officer or a
family member of the officer holds an ownership interest or is an employee.
Applies only to an event requiring disclosure that occurs on or after 1/1/2022.
Proposed effective: immediately, if passed by two-thirds of both houses; otherwise, 9/1/2021.
Last Action: 3-10-21 H Introduced and referred to committee on House County Affairs
HB 1705 Schofield, Mike(R) Relating to the establishment of a limitation on the total
amount of ad valorem taxes that taxing units may impose on the residence homesteads of
individuals who are disabled or elderly and their surviving spouses.
Companions: HB 381 Pacheco, Leo(D) (Identical) 11- 9-20 H Filed
General Remarks: Amends Sec. 11.26 of the Tax Code to expand the tax ceiling for elderly and disabled residence homesteads to apply to all taxing units, not just school districts. See
HJR 84.
Proposed effective: 1/1/22 if a constitutional amendment is passed Nov. 2021. Last Action: 3-10-21 H Introduced and referred to committee on House Ways and Means
HB 1762 Johnson, Jarvis(D) Relating to an exemption from ad valorem taxation of the
total appraised value of the residence homesteads of certain elderly persons and their surviving spouses.
General Remarks: Amends Sec. 11.13 of the Tax Code to create an exemption of the total appraised value of the owner’s residence homestead if the individual is 80 years of age or old
and has received a Sec. 11.13 residence for the preceding 10 years. The surviving spouse is
entitled to the exemption if the deceased spouse died in a year in which they qualified for the exemption, the surviving spouse was 55 years of age or old, and the property was the
surviving spouse’s residence homestead when the spouse and remains the surviving spouse’s homestead. See HJR 88. Proposed effective: 1/1/2022 if a constitutional amendment is passed Nov. 2021. Last
Action: 3-10-21 H Introduced and referred to committee on House Ways and Means
HB 1810 Capriglione, Giovanni(R) Relating to maintenance and production of
electronic public information under the public information law. Companions:SB 729 Johnson, Nathan(D) (Identical) 2-22-21 S Filed SB 928 Zaffirini, Judith(D)(Identical) 3- 2-21 S Filed
General Remarks: Amends Section 552.002(a-2) and adds Section 552.2285 to the Government Code. Public information would include “data dictionaries and other indicia of the
type or category of information held in each field of a database.” Electronic information that is maintained or produced in an electronic spreadsheet or database that is searchable or
sortable would be available to the public in that format.
Proposed effective: 9-1-2021. Last Action: 3-11-21 H Introduced and referred to committee
on House State Affairs
HB 1828 Martinez Fischer, Trey(D) Relating to the payment in installments of ad
valorem taxes on a residence homestead. Companions: HB 2770Martinez Fischer, Trey(D) (Refiled from 86R Session)
General Remarks: Amends Section 31.031 of the Tax Code. This bill proposes to allow all
homestead taxpayers, and disabled veterans qualifying for exemption under Section 11.22 of the Tax Code, to pay property taxes in 10 month installments, without penalty or interest.
The first payment must be made prior to delinquency and be accompanied with a notice to the taxing unit of the individual's intent to make installment payments.
The current statute only permits taxpayers who are disabled veterans, spouses of disabled
veterans, over 65 or disabled to enter into a 4-installment payment plan, with payments made
quarterly, on their homestead properties.
This bill, if enacted, would eliminate the quarterly installment payment option for those
qualifying individuals. Instead, these individuals, as well as all homestead taxpayers, would have a 10-month installment payment option. Furthermore, veterans qualifying for an
exemption under Section 11.22 would also be eligible, and there would not be a requirement
for the property to be the veteran's homestead. See also HB 2770
Proposed effective: 1-1-22. Last Action: 3-11-21 H Introduced and referred to committee
on House Ways and Means
HB 1858 Rodriguez, Eddie(D) Relating to the authority of the governing body of a taxing
unit that adopts an exemption from ad valorem taxation of a percentage of the appraised
value of an individual's residence homestead.
Companions: SB 1072Watson, Kirk(D) (Refiled from 86R Session)
General Remarks: Amends Sec. 11.13(n) of the Tax Code to allow a taxing unit to limit the
optional homestead to a dollar amount but not exceeding $25,000 when adopting an exemption of the percentage of appraised value of the individual’s homestead. See HJR 91. Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021. Last
Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HB 1869 Burrows, Dustin(R) Relating to the definition of debt for the purposes of
calculating certain ad valorem tax rates of a taxing unit.
General Remarks: Amends Section 26.012(7) of the Tax Code. For an obligation of a taxing
unit to qualify as a “debt” for the purpose of calculating ad valorem property tax rates, the “debt” must have been on that was approved at an election.
Proposed effective: 9-1-21. Last Action: 3-22-21 H Committee action pending House Ways
and Means
HB 1881 Middleton, Mayes(R) Relating to the exemption from ad valorem taxation of certain real property leased to and used by certain educational organizations.
General Remarks: Adds Sec. 11.211 to the Tax Code to allow an exemption of the portion
of real property that is leased to a qualifying education organization if the leased portion is used exclusively for the operation or administration of the organization or the performance of
other educational functions and is reasonably necessary for that purpose. The owner must also certify by affidavit that if the lease agreement requires the organization to pay the taxes
as part of the total consideration paid to the owner, the owner will reduce the consideration required by the amount the taxes are reduced as a result of the exemption. A qualifying
educational organization is an open-enrollment charter school or a public junior college. Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021. Last
Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HB 1883 Meyer, Morgan(R) Relating to a limitation on the amount of school property tax
revenue that is subject to recapture under the public school finance system.
General Remarks: A school district who has a local revenue higher than that allowed by
Educ Code 48.257 is entitled to retain revenue sufficient to pay the district’s three-year
average of maintenance costs per student in average daily attendance as adjusted for inflation. That Average is to be calculated by the Commissioner and is final and not appealable. Proposed effective: Immediate if 2/3 approval otherwise Sept 1, 2021.Last Action: 3-11-21
H Introduced and referred to committee on House Public Education
HB 1888 Fierro, Art(D)Relating to the authority of all governmental bodies to hold open
and closed meetings by telephone or videoconference call. Companions: HB 3139 Longoria, Oscar(D)(Identical) 3- 8-21 H Filed
General Remarks: Adds Section 551.0025 to the Government Code, which provides the conditions under which a governmental body may hold an open or closed meeting by
telephone or videoconference. Only applies to meetings held on or after the effective date.
Proposed effective: 9/1/2021. Last Action: 3-11-21 H Introduced and referred to committee on House State Affairs.
HB 2014 Lucio III, Eddie(D) Relating to ad valorem taxation.
General Remarks: Amends Labor Code 201.063(a), Tax Code 25.02, 25.19, 41.44, 41.45,
41.47, 41.67, 42.01, 42.015, 42.23, 42.43, among other things, provides ARB are not considered employees of a political subdivision under the labor code. CADs will have 180
days to notify property owners of change of use for land. Contiguous parcels must be
combined into one account number upon owner’s request or divided upon owners request. If an owner is given a new account number, a new notice is required to be sent. If the CAD
refuses to combine or separate parcels upon request a property owner may file a protest with the ARB under section 25.25 or Chapter 41. Notices for BPP cannot be sent until after
the deadline for filing a rendition has passed. CADs cannot raise the value of a property and send a second notice unless it is to correct a clerical error or include omitted property.
Single member ARB panels may be conducted with property owner permission. ARB orders must indicate land and improvement value as determined by the ARB. Litigation may not be
filed for the separated value. Information requested under 41.461 cannot be used in an
ARB hearing if it was not given to the property owner 14 days prior to the hearing. Lessees can attend owner protested hearings if they pay the taxes. Judges may not enter an order
to overrule 42.23(d) provisions.
Proposed effective 1/1/22. Last Action: 3-22-21 H Committee action pending House Ways and Means
HB 2043 Leman, Ben(R) Relating to the qualification of land for appraisal for ad valorem
tax purposes as agricultural land and the liability for the additional tax imposed on such land
if the use of the land changes as a result of a condemnation. Companions: SB 725 Schwertner, Charles(R) (Identical) 2-22-21 S Filed
General Remarks: Adds Tax Code 23.46(e-1) and (g) to require land will not lose special valuation for ag if a portion is taken by condemnation for a right of way if the remainder of
the land still qualifies for ag. Any additional taxes due because land is diverted to a non-ag use as a result of condemnation is the responsibility of the condemning entity and not the
property owner. Proposed effective: 9/1/21. Last Action: 3-30-21 H Voted favorably from committee on
House Land and Resource Management
HB 2074 Shaheen, Matt(R)Relating to reducing school district maintenance and operations
ad valorem taxes through the use of certain surplus state revenue.
General Remarks: Educ Code 48.255 changed to mandate that the commissioner set the
lowest compression rate that takes into effect monies deposited or appropriated to the property tax relief fund. If for any year, the compression rate is set to zero, school districts
may not adopt a Tier 1 M&O rate for that year or any subsequent year. Govt Code 403.109 requires the Comptroller to allocate to the fund in each Biennium 90% of any increase in
general revenue over 104% of the previous year’s biennium.
Proposed effective: 9-1-21. Last Action: 3-15-21 H Introduced and referred to committee on House Appropriations.
HB 2084 Cason, Jeff (F)(R) Relating to the eligibility of property used for renewable energy
electric generation for ad valorem tax benefits under the Texas Economic Development Act.
General Remarks: Amends Section 313.024(b) of the Tax Code by removing “renewable energy electric generation” from the list of properties that are eligible for a limitation on
appraised value. Would not apply retroactively.
Proposed effective: 9/1/2021. Last Action: 3-15-21 H Introduced and referred to
committee on House Ways and Means
HB 2100 Meyer, Morgan(R) Relating to the system for appraising property for ad
valorem tax purposes. Companions: HB 3509 Meyer, Morgan(R) (Identical) 3-22-21 H Introduced and referred to committee on House Ways and Means SB 63 Nelson, Jane(R)(Identical) 3- 3-21 S Introduced and referred to committee on
Senate Finance
General Remarks: Amends Tax Code 1.086, 6.035, 6.054, 6.41, 23.44, 23.57, 23.79, 23.85, 23.95, 23.9805, 25.193, 25.25, 41.44, 41.45, 41.67. On written request, chief
appraiser or ARB must send notices by email. Board of directors can only serve all or part of 3 terms. BOD member cannot have been a CAD employee in the last 3 years. An employee
of the CAD cannot have served as an ARB member during the preceding 2 years. Board of directors or local administrative judge must remove or find that removal is not warranted
within 90 days of learning of a potential ground for removal. For exemptions and special appraisal designations, the chief appraiser must make a determination on the application in
90 days. If the Chief appraiser modifies or denies the exemption, they must state and
explain the reason for the denial. Those reasons are the only ones the chief appraiser can argue during an ARB hearing. Protests and 25.25 motions must be set for hearing within 90
days of the request for hearing. The protest form must now have one box to check for both market and equity appeals.
Proposed effective 1/1/22. Last Action: 3-15-21 H Introduced and referred to committee
on House Ways and Means
HB 2212 Munoz, Sergio(D) Relating to the selection of the board of directors of an appraisal district. Companions: HB 483 Phelan, Dade(R)(Refiled from 86R Session) HB 1534 Munoz, Sergio(D)(Refiled from 86R Session)
General Remarks: Amends Tax Code 5.12(b), 5.13(h), 6.03, 6.061, Elections Code
172.024 which changes the makeup of the CAD's Board of Directors and the members that can request an audit of the CAD. The BOD will have five members with one elected from
each of the four commissioner's precincts of the county at the general election. They will serve two-year terms. The assessor/collector is a member of the BOD unless they are
ineligible to serve. Each city, ISD, Junior College District and county participating in the CAD's budget must receive a copy of the budget.
Proposed effective: 9/1/21. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HB 2245 Shine, Hugh(R) Relating to notice to a property owner by an appraisal district of
a change in the account number assigned to the property by the district for purposes of the appraisal records.
General Remarks: Adds Tax Code 25.02(c). This bill requires the chief appraiser must notify a property owner of a change in account number of their property in their next notice
of appraised value.
Proposed effective: 1/1/22. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HB 2288 White, James(R) Relating to the repeal of the additional ad valorem taxes
imposed as a result of the sale or change in the use of land appraised as agricultural or open-
space land.
General Remarks: Amends Tax Code 1.07(d), 23.20(g), 25.52(e) 23.551(a), (d), 31.01(c).
This bill repeals the sections relating to additional taxation due to sale or change of use of agricultural or open-space land.
Proposed effective: 1/1/22. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HB 2292 Landgraf, Brooks(R) Relating to the appraisal for ad valorem tax purposes of a
real property interest in oil or gas in place.
General Remarks: Amends Tax Code 23.175. This bill changes the formula for calculating
taxes owed on oil and gas and requires the comptroller to develop and distribute manuals for such calculations.
Proposed effective: 1/1/22. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HB 2294 Schofield, Mike(R) Relating to an exemption from ad valorem taxation by a
school district of a dollar amount or a percentage, whichever is greater, of the appraised value
of a residence homestead.
General Remarks: Amends Sec. 11.13 of the Tax Code to state that the homestead of the
exemption for a school district is $25,000 or 13 percent of the appraised value, whichever is
greater. Also amends Sec. 11.26 to adjust the tax ceiling if it was granted before the 2022 tax year. Amends Sec. 46.071 of the Education Code to grant additional state aid for the loss
of revenue. See HJR 107.
Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HB 2311 Krause, Matt(R) Relating to limitations on increases in the appraised value for ad
valorem tax purposes of residence homesteads and single-family residences other than residence homesteads.
General Remarks: Amends Tax Code 1.12(d), 23.23(a), adds 23.231, amends 42.26(d)
and Government Code 403.302(d). This bill lowers the homestead cap to 5% and provides for a 10% homestead cap for a "single family residence." Proposed effective: 1/1/22. Last Action: 3-15-21 H Introduced and referred to committee
on House Ways and Means
HB 2342 Zwiener, Erin(D) Relating to installment payments of ad valorem taxes imposed
on residence homesteads. Companions :HB 992 Shine, Hugh(R) (Identical) 3- 1-21 H Introduced and referred to
committee on House Ways and Means
General Remarks: Repeals Section 31.031(a) of the Tax Code. As proposed, it allows all
individuals to pay taxes on a residence homestead in four equal installment payments. Under current law, only qualified individuals may pay in installment payments. See HB 992.
Proposed effective: Tax year beginning on or after 1-1-22. Last Action: 3-15-21 H Introduced
and referred to committee on House Ways and Means
HB 2403 Krause, Matt(R) Relating to the procedure for selecting the members of the board
of directors of an appraisal district.
General Remarks: Amends Tax Code 6.03. This bill requires votes by taxing units for members of the CAD's Board of Directors in counties with a population of 120,000 or more
must be determined by the governing body at their first or second open meeting after the chief appraiser delivers the ballot and they must submit their vote to the chief appraiser no
later than three days after the resolution is adopted.
Proposed effective: 9/1/21. Last Action: 3-16-21 H Introduced and referred to committee on House Ways and Means
HB 2413 Shine, Hugh(R) Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a
procedural requirement applicable to an ad valorem tax protest.
Companions: SB 449 Hancock, Kelly(R) (Identical) 3- 9-21 S Introduced and referred to committee on Senate Local Government
General Remarks: Adds Chapter 41, Subchapter E, Sections 41.81, 41.82, 41.83 to the Tax Code allowing a property owner to file a lawsuit against an appraisal district, chief appraiser,
or ARB if it fails to comply with procedural requirements after given notice of the requirement and allegedly fails to comply within 10 days of the notice's delivery.
Proposed effective: 1-1-21 Last Action: 3-16-21 H Introduced and referred to committee on House Ways and Means
HB 2424 Murr, Andrew(R) Relating to the definition of homestead.
General Remarks: Amends Section 241.002 of the Property Code by adding subsection (e), which would prevent a conveyance of a non-urban homestead from an individual to an entity
from being classified as a “pretended sale,” but only (1) if the individual or the individual’s spouse has an ownership interest in that entity; and (2) if certain recording requirements are
met.
Proposed effective: 9/1/2021. Last Action: 3-16-21 Introduced and referred to committee on House Business and Industry.
HB 2425 Murr, Andrew(R) Relating to the eligibility of land for appraisal for ad valorem
tax purposes as qualified open-space land on the basis of its use for wildlife management.
General Remarks: Amends Section 23.51 of the Tax Code. Adds a definition of "predator control" to the requirements for qualifying for wildlife management appraisal.
Proposed effective: 9-1-21. Last Action: 3-16-21 H Introduced and referred to committee
on House Ways and Means
HB 2428 Murr, Andrew(R) Relating to the calculation of net to land in the appraisal of
open-space land for ad valorem tax purposes.
General Remarks: Amends Section 23.51(4) of the Tax Code. In calculating net to land of open space land, chief appraiser shall take effect of the presence of chronic wasting disease
into consideration.
Proposed effective: 1-1-22. Last Action: 3-16-21 H Introduced and referred to committee on House Ways and Means
HB 2429 Meyer, Morgan(R) Relating to the alternate provisions for ad valorem tax rate notices when the de minimis rate of a taxing unit exceeds the voter-approval tax rate.
General Remarks: Amends Section 26.063 of the Tax Code by adding subsection (d).
Would require the de minimus rate to be included in certain notices (i.e. those required by 26.06(b-1) and (b-3), which relate to no-new-revenue tax rates). Would also change previous
definitions used in notice required under Section 26.06(b-1) or (b-3).
Only applies to taxing units not required to hold an election under Section 26.07 and for which
voters may not petition to hold an election under Section 26.075.
Proposed effective: Immediately if passed by two-third of both houses; otherwise, 9/1/2021.
Last Action: 3-30-21 H Reported favorably from committee on House Ways and Means
HB 2489 Cook, David (F)(R) Relating to a restriction on the authority of an appraisal
district to increase the appraised value of a residence homestead for ad valorem tax purposes
for a specified period after a tax year in which the appraised value.
General Remarks: Amends Section 23.01 of the Tax Code. Limits the value a residence
homestead may appraised at for three years if the value was lowered under Subchapter F in
a prior year to the lesser of the market value or the sum of the lowered value plus the value of any new improvements.
Proposed effective: 1-1-22. Last Action: 3-16-21 H Introduced and referred to committee
on House Ways and Means
HB 2535 Sanford, Scott(R) Relating to the appraisal for ad valorem tax purposes of real
property that includes improvements used for the noncommercial production of food for
personal consumption. Companions: HB 2121 Bailes, Ernest(R) (Refiled from 86R Session) HB 2182 Toth, Steve(R) (Refiled from 86R Session)
General Remarks: Amends Section 23.014 of the Tax Code. Improvements used for the
noncommercial production of food for personal consumption should be excluded from the
value of real property.
Proposed effective 1-1-22. Last Action: 3-17-21 H Introduced and referred to committee on
House Ways and Means
HB 2683 Canales, Terry(D)Relating to requirements for open meetings that are broadcast
over the Internet or held by telephone conference or videoconference call. Companions: SB 924Zaffirini, Judith(D) (Identical) 3- 2-21 S Filed
General Remarks: Adds Section 551.008 to Chapter 551 of the Government Code. Would only apply to open meetings being held in whole or in part by video or telephone conference.
Lists certain requirements to be met so that the public can access and/or participate in a meeting that is taking place by phone or video conference call (e.g., toll free call-in number,
audiovisual recordings, etc.).
Amends Section 551.128(b) and (c) by requiring a governmental body to broadcast an open meeting over the Internet if the location of the meeting is not accessible to members of the
public or is not large enough to accommodate all persons seeking to attend the meeting in
person. This access would need to be “free and open.”
Proposed effective: 9/1/2021. Last Action: 3-25-21 H Committee action pending House
State Affairs
HB 2688 VanDeaver, Gary(R) Relating to the term of office for certain trustees of an
independent school district.
General Remarks: Amends Section 11.059 of the Education Code by adding subsection (e). A trustee of an ISD would be required to seek re-election of the position at the next regularly
scheduled trustee election, regardless of the time remaining in the trustee’s term, if that trustee voted in favor of making a severance payment to a superintendent who, within the
previous year, had received a vote from the trustee in favor of the accepting/extending the
superintendent’s contract or for increasing the superintendent’s salary.
Proposed effective: Immediately if passed by two-third of both houses; otherwise, 9/1/2021.
Last Action: 3-17-21 H Introduced and referred to committee on House Public Education
HB 2711 Hinojosa, Gina(D) Relating to the continuation of a residence homestead
exemption from ad valorem taxation while the owner is temporarily absent because of service outside of the United States as a foreign service officer employed by the United States
Department of State.
General Remarks: Amends Sec. 11(l) of the Tax Code to say that a residential structure
does not lose its character as a residence homestead if the owner is serving outside of the United States as s foreign service officer of the U.S. Department of State.
Proposed effective: 9/1/2021 or immediately if receiving a vote of two-thirds of all members of both houses. Last Action: 3-17-21 H Introduced and referred to committee on House
Ways and Means
HB 2715 Lucio III, Eddie(D) Relating to the system for appraising property for ad valorem
tax purposes.
General Remarks: Amends Sections 26.17, 41.12, 41.47 and 42.21 of the Tax Code. Makes additional requirements for the ARB to approve the appraisal records, including certifying their
compliance with Section 41.12 and adding that certification to the CAD's property tax database. Changes the deadline to file suit to the later of 60 days after the property owner
receives notice of the final order or the ARB's certification of the records goes in the CAD
database. ARB can deliver the ARB order via first class mail or email instead of certified mail.
Proposed effective: 1-1-22. Last Action: 3-17-21 H Introduced and referred to committee
on House Ways and Means
HB 2723 Meyer, Morgan(R) Relating to public notice of the availability on the Internet of
property-tax-related information.
General Remarks: Amends Section 25.19(m), Section 26.04(e-2), Section 26.052(e-1),
Sections 26.06(b-1), (b-2), and (b-3), and Section 26.061(b) of the Tax Code. Also amends Section 44.004(c) of the Education Code and Section 49.236(a) of the Water Code.
Would require specific language in certain notices sent to taxpayers that essentially guides them to a website aimed at helping taxpayers locate their local property tax database (via
PropertyTaxes.Texas.gov) for property information, scheduled hearings, proposed tax rates,
etc. This additional language would not need to be included in the notices until 1/1/2022.
Adds Section 26.175 to the Tax Code, which provides for a Property Tax Database Locator
Website to be created and maintained by a chief appraiser. The Comptroller would develop and maintain a website which lists these databases (PropertyTaxes.Texas.gov). This website
would need to be developed by 1/1/2022.
Proposed effective: Immediately, if approved by two-thirds majority in both houses; otherwise, 9/1/2021. Last Action: 3-29-21 H Committee action pending House Ways and
Means
HB 2790 Shaheen, Matt(R) Relating to the eligibility of a person to serve on the appraisal
review board of certain appraisal districts.
General Remarks: Amends Section 6.412(d) of the Tax Code. For a county of one million
or more, a person is ineligible to serve on the ARB if they served all or part of one previous
term as a member or auxiliary member of the ARB.
Proposed effective: 1-1-22. Last Action: 3-17-21 H Introduced and referred to committee
on House Ways and Means
HB 2804 Rogers, Glenn (F)(R) Relating to notice by an appraisal district to an owner of
the surface estate of real property of the owner's right to file a report of decreased value.
General Remarks: Amends Section 22.03 of the Tax Code. Each year by February 1, Chief
appraiser must send a notice to owners of surface estates from which minerals have been severed of their right to file a report of decreased value under Section 22.03 and include a
copy of the form.
Proposed effective 1-1-22. Last Action: 3-18-21 H Introduced and referred to committee on House Ways and Means
HB 2823 Bonnen, Greg(R) Relating to requiring state contractors and political subdivisions of this state to participate in the federal electronic verification of employment authorization
program, or E-verify, and authorizing the suspension of certain licenses held by private employers for the knowing employment of persons not lawfully present in this state;
authorizing a fee.
General Remarks: Amends Subchapter C of Chapter 2264 of the Government Code by adding Sections 2264.1011, 2264.102, and 2264.103, which provide definitions, compliance
requirements, enforcement, and penalty provisions under the e-verification program.
Adds Chapter 53 to the Labor Code. An employer may not knowingly employ a person not lawfully present in the U.S. An employer in violation of this could be subject to suspension of
each license held by the employer. Subchapter C provides the administrative procedures, such
as the filing of a complaint, investigation, dismissals, and hearing tribunals.
Adds Chapter 179 to Subtitle C, Title 5 of the Local Government Code. Provides for definitions,
verification, and termination conditions of an employee in regard to employment by a political
subdivision.
Proposed effective: 9/1/2021 Last Action: 3-18-21 H Introduced and referred to committee on House State Affairs
HB 2832 Patterson, Jared(R) Relating to an exemption from ad valorem taxation of the
residence homesteads of certain disabled first responders and their surviving spouses. Companions: HB 4367 Holland, Justin(R) (Refiled from 86R Session)
General Remarks: Adds Sec. 11.138 to the Tax Code to grant a total exemption of the qualifying disabled first responder’s residence homestead. The surviving spouse of the
qualifying first responder may receive the exemption. A surviving spouse who subsequently
qualifies a different property as a residence homestead may receive an exemption equal to the dollar amount of the exemption on the former homestead. See HJR 119. Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021. Last
Action: 3-18-21 H Introduced and referred to committee on House Ways and Means
HB 2860 Bucy, John(D) Relating to a county, city, or independent school district posting
certain election information on an Internet website.
General Remarks: Adds Section 4.009 to Chapter 4 of the Election Code. If a county, city,
or ISD has a website and holds or provides election services, that entity must post election
information on its website no later than the 21st day before an election day. Election results must also be posted.
Proposed effective: 9/1/2021 Last Action: 3-18-21 H Introduced and referred to committee
on House Elections
HB 2913 Capriglione, Giovanni(R) Relating to the posting of certain contracts to the
Internet websites of governmental bodies. Companions: SB 929 Zaffirini, Judith(D) (Identical) 3- 2-21 S Filed
General Remarks: Adds Section 2265.002 to Chapter 2265 of the Government Code. Will require governmental bodies to post on their website each contract it has entered into for the
purchase of goods and services, whether or not the contract was a result of competitive
bidding and regardless of the price of the contract. Also provides the timeline for when a contract must be posted on the website and for how long. This law would apply retroactively
– each contract entered into for goods and services before the effective date must be posted by 9/1/2022. In some instances, additional documentation must also be posted. Proposed effective: 9/1/2021. Last Action: 3-18-21 H Introduced and referred to committee
on House State Affairs
HB 2941 Burns, DeWayne(R) Relating to the appointment of appraisal review board
members.
General Remarks: Amends Tax Code Section 6.052(f), 6.41 to provide, among other things, provide that appraisal review board members be appointed by the local
administrative district judge in the county in which the appraisal district is established.
Proposed effective 9/1/21. Last Action: 3-29-21 H Committee action pending House Ways and Means
HB 2944 Krause, Matt(R) Relating to the study of school district property values
conducted by the comptroller of public accounts.
General Remarks: Amends 403.302 Government Code. Deletes the requirement that the
Comptroller study sales chasing. Sales used in the study must have occurred during the preceding year. The margin of error is expanded to between 90 and 105 percent.
Proposed effective 9/1/21. Last Action: 3-18-21 H Introduced and referred to committee
on House Public Education
HB 2958 Shine, Hugh(R) Relating to the scope of the review of an appraisal district by
the comptroller of public accounts. Companions: SB 1435 Bettencourt, Paul(R) (Identical) 3-18-21 S Introduced and referred
to committee on Senate Local Government
General Remarks: Amends Tax Code Section 5.102 to require the comptroller to conduct a limited-scope review of an appraisal district in lieu of a more extensive review of an
appraisal district if, during the most recently conducted review, the comptroller found the appraisal district to be in compliance with generally accepted appraisal standards,
procedures, and methodology, and did not make any recommendations for improvement.
Proposed effective 9/1/21. Last Action: 3-18-21 H Introduced and referred to committee
on House Ways and Means.
HB 2959 Shine, Hugh(R) Relating to the appeal of a determination by the comptroller of public accounts of a protest of the comptroller's findings in a study of school district
property values. Companions: SB 1436 Bettencourt, Paul(R)(Identical) 3-18-21 S Introduced and referred
to committee on Senate Local Government
General Remarks: Amends Government Code 403.303 to allow the owner of property that is being used by the comptroller for purposes of the property value study to join the
ISD as part of the appeal of the determination of the value.
Proposed effective: 1/1/22. Last Action: 3-18-21 H Introduced and referred to committee
on House Public Education
HB 2966 Tinderholt, Tony(R) Relating to the repeal of provisions providing for the calculation and effect of a de minimis ad valorem tax rate.
General Remarks: Amends Section 26.07(b) of the Tax Code to remove the 30,000-population threshold. Repeals Sections 26.012(8-a), 26.063 and 26.075 of the Tax Code.
Amends Sections 3828.157 and 8876.152(a) of the Special District Local Laws Code;
Sections 31.12(a) and (b) and 33.08(b) of the Tax Code; and Sections 49.107(g), 49.108(f) and 49.23603 of the Water Code to account for the repealed sections of the Tax Code
referenced above.
Amends Section 49.23603 of the Water Code to add Subsections (d)-(k) as they relate to
elections to reduce tax rates in accordance to the procedures proposed therein.
Proposed effective: Tax year beginning on or after 1-1-22. Last Action: 3-18-21 H Introduced and referred to committee on House Ways and Means
HB 2969 Cason, Jeff (F)(R) Relating to the ability of a person in attendance at an open
meeting of a governmental body to stream live video and audio of the meeting on the
Internet.
General Remarks: Amends Section 551.023(a) of the Government Code to allow a person
in attendance at an entity’s open meeting to live stream the meeting on the Internet.
Proposed effective: Immediately if passed by two-thirds vote of both houses; otherwise, 9/1/21. Last Action: 3-18-21 H Introduced and referred to committee on House State
Affairs
HB 2980 Geren, Charlie(R) Relating to the duty of an appraisal review board to
determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
General Remarks: Amends Sec. 25.25 and 41.01 of the Tax Code. The ARB must consider and determine by written order all timely filed 25.25 motions. The ARB may not determine
that the owner forfeited the right to file the motion or have it considered by the board
unless the taxes were not properly paid under Section 25.26. Likewise, an ARB must determine a timely filed protest unless the pre payment requirement was not met.
Proposed effective 9/1/21. Last Action: 3-18-21 H Introduced and referred to committee
on House Ways and Means
HB 3010 Ramos, Ana-Maria(D) Relating to a limitation on the salary of superintendents
and chief executive officers of school districts and open-enrollment charter schools.
General Remarks: Adds Section 11.201 to the Education Code and amends Section
12.136 of the Education Code. Section 11.201 provides that the annual salary of a school district’s superintendent (exclusive of bonuses, allowances, or stipends) may not exceed the
annual salary authorized by the legislature for the governor. Section 12.136 is amended to apply the same limit to the annual salary of the chief executive officer of an open-
enrollment charter school. These provisions would apply to employment contracts entered into on or after September 1, 2021.
Proposed effective: 9-1-21. Last Action: 3-19-21 H Introduced and referred to committee
on House Public Education
HB 3015 Hernandez, Ana(D) Relating to a governmental body's response to a request for public information. Companions: SB 927 Zaffirini, Judith(D) (Identical) 3-11-21 S Introduced and referred to
committee on Senate Business and Commerce
General Remarks: Adds Subsections (f) and (g) to Section 552.221 of the Government
Code.A governmental body has 10 business days to notify a requestor if it has no responsive records to an open records request. If the responsive records have been
withheld under a previous determination, then the governmental body must specify the previous determination.
Also adds Section 552.328, which outlines the steps a requestor can make if a governmental body fails to respond to an open records request, and the consequences to
the governmental body if certain actions are not taken.
Proposed effective: 9/1/21. Last Action: 3-19-21 H Introduced and referred to committee on House State Affairs
HB 3055 Hinojosa, Gina(D) Relating to the confidentiality of certain home address
information.
General Remarks: Amends Section 25.025(a) of the Tax Code which would make confidential the home address of an employee, volunteer, or contractor for a clinic or facility
that provides abortion or family planning services.
Proposed effective: 9/1/21. Last Action: 3-19-21 H Introduced and referred to committee on House Public Health
HB 3070 Ellzey, Jake (F)(R) Relating to the amount of the exemption from ad valorem
taxation to which certain disabled veterans and the surviving spouses and children of
certain veterans are entitled.
General Remarks: Amends Sec. 11.22 of the Tax Code to change the amount of the
exemption for disabled veterans. The exemption amount will be changed to $20,000 for a
veteran with a disability rating of at least 10 percent but less than 30 percent; $30,000 for a veteran with a disability rating of at least 30 percent but less than 50 percent; $40,000
for a veteran with a disability rating of at least 50 percent but less than 70 percent; and $48,000 for a veteran with a disability rating of at least 70 percent. The amount of the
exemption under Sec. 11.22(b) is increased to $48,000 from $12,000. The amount of the exemption under Sec. 11.22(d) for an individual’s surviving spouse is increased from
$20,000 from $5,000. See HJR 124.
Proposed effective 1-1-2022 if a constitutional amendment is approved Nov. 2021. Last
Action: 3-19-21 H Introduced and referred to committee on House Ways and Means.
HB 3139 Longoria, Oscar(D) Relating to the authority of all governmental bodies to hold
open and closed meetings by telephone or videoconference call.
Companions: HB 1888 Fierro, Art(D)(Identical) 3-11-21 H Introduced and referred to
committee on House State Affairs SB 1515 Gutierrez, Roland (F)(D) (Identical) 3-24-21 S Introduced and referred to
committee on Senate Business and Commerce
General Remarks: Adds Section 551.0025 to the Government Code, which provides the
conditions under which a governmental body may hold an open or closed meeting by telephone or videoconference. Only applies to meetings held on or after the effective date.
Proposed effective: 9/1/21. Last Action: 3-19-21 H Introduced and referred to committee
on House State Affairs
HB 3171 Slaton, Bryan (F)(R) Relating to the selection of the chief appraiser of an
appraisal district.
General Remarks: Amends Tax Code Section 1.15, 5.041, 5.042, 5.043, 6.035, 6.05, 6.41, 6.411, to providel, among other things, 1) would not allow a taxing unit to employ
anyone to appraise property for taxation purposes; 2) require a chief appraiser to be elected at the general election for state and county officers by the voters of the county in which the
appraisal district is established; 3) provide that the chief appraiser serves a four year term beginning January 1 of every other odd-numbered year; and 4) provide that to be eligible to
serve as chief appraiser, an individual must be a resident of the county in which the appraisal district is established and must have resided in the county for at least four years
preceding the date the individual takes office.
Proposed effective 1/1/23. Last Action: 3-19-21 H Introduced and referred to committee
on House Ways and Means
HB 3243 Shine, Hugh(R) Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale. Companions: SB 1764 Bettencourt, Paul(R)(Identical) 3-26-21 S Introduced and referred to committee on Senate Local Government
General Remarks: Amends Section 31.06 of the Tax Code to authorize a collector to adopt a policy requiring payment of delinquent taxes, penalties, interest, and costs to be
made with United States currency, cashier's check, certified check, or electronic funds
transfer, if the payment relates to personal or real property seized or sold at a tax sale.
Under current law, a collector shall accept United States currency, check, money order,
credit card, or electronic funds transfer.
Proposed effective: immediately, if 2/3 vote by all members of each house. Otherwise, 9-1-21. Last Action: 3-19-21 H Introduced and referred to committee on House Ways and
Means
HB 3260 Thierry, Shawn(D) Relating to ad valorem taxation, including the disclosure of
the sales price of real property to use in appraising property for ad valorem tax purposes
and the effect of an unfunded mandate on the use by a political subdivision.
General Remarks: Amends Sec. 6.30, 11.13, 23.013, 31.01, 41.43, 42.26 of the Tax Code. Amends 320.001 of the Government Code. Adds Sec. 22.61-22.67, 23.27 of the Tax
Code. Attorney's fees on delinquent taxes are limited to 15%. A taxing unit may adopt an optional percentage or dollar amount homestead exemption (instead or just a percentage).
Percentage may not exceed 20% and dollar amount may not exceed $100,000. Adds Chapter 22, Subchapter D to allow the commissioners court to call an election to determine
whether a person must disclose real estate sales prices. Contains specifics of how the sale
must be disclosed if the measure passes. The Comptroller by rule establishes standards for the calibration of adjustments to be used in valuing industrial, refining, and utility
properties. Tax bills must contain a section detailing the total dollar amount of homestead exemptions granted by the taxing unit and the additional amount of taxes per $100 that
would be paid if those exemptions were not granted. Equity appeals based on median appraised values are only available to homesteads or properties valued less than $250,000.
Other properties must argue equity based on appraisal ratios. Political subdivisions are not required to pay for a legislative mandate unless it can do so without raising its tax rate or
the legislature appropriates funds, unless the mandate is constitutionally or court required,
approved by voters, or costs less than $1 million for all units.
Proposed effective 1/1/22, except the Government Code change which takes effect 9/1/21.
Last Action: 3-19-21 H Introduced and referred to committee on House Ways and Means
HB 3317 Metcalf, Will(R) Relating to a limitation on increases in the appraised value of
real property for ad valorem tax purposes.
General Remarks: Amends 23.23 of the Tax Code and 403.302 of the Government Code.
Limits increases on all real property to 10 percent per year. Excludes from the definition of taxable value any loss from the 23.23 limitation.
Proposed effective: 1/1/22 if constitutional amendment passes. Last Action: 3-19-21 H
Introduced and referred to committee on House Ways and Means
HB 3321 Metcalf, Will(R) Relating to the limitation on increases in the appraised value of a residence homestead for ad valorem taxation. Companions: HB 383 Bohac, Dwayne(R) (Refiled from 86R Session) HB 946 Metcalf, Will(R) (Refiled from 86R Session) HB 4329 Gutierrez, Roland(D)(Refiled from 86R Session) SB 489 Kolkhorst, Lois(R)(Identical) 3- 9-21 S Introduced and referred to committee on
Senate Local Government
General Remarks: Amends Tax Code Section 23.23, to lower the residence homestead cap
from 10% to 5%.
Proposed effective: 1/1/22 if constitutional amendment is approved November 2021. Last Action: 3-19-21 H Introduced and referred to committee on House Ways and Means
HB 3328 Bernal, Diego(D) Relating to the periodic review and expiration dates of state
and local tax preferences.
General Remarks: Adds Chapter 320A to the Government Code. Provides the timeline and method in which tax preferences would be reviewed by the Texas Legislature for continuing,
amending, or repealing the tax preference. Also states that tax preferences enacted on or
after January 1, 2022 will expire six years after the tax preference takes effect (unless specified otherwise). Tax preferences that were in effect before January 2, 2022 will expire
on January 1, 2028 (unless specified otherwise).
Proposed effective: 1/1/22, if the constitutional amendment requiring the legislature to
provide for a periodic review of tax preferences is approved by voters; otherwise, no effect.
Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3345 Wu, Gene(D) Relating to public access to the audit records of certain
governmental entities.
General Remarks: Adds Chapter 561 to the Government Code, which would categorize the
audit records of a governmental entity as public information and would require the governmental entity to post the final audit report on its website. Failure to comply with this
section without good cause may make the entity liable for expenses and attorney’s fees incurred by the person trying to access the records. This law would not be retroactive
except as to the entity making the audit records available upon request.
Proposed effective: 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee on House State Affairs
HB 3359 Rodriguez, Eddie(D) Relating to the authority of the governing body of a taxing
unit other than a school district to adopt an exemption from ad valorem taxation of a portion, expressed as a dollar amount, of the appraised value.
General Remarks: Amends Sec. 11.13 of the Tax Code to allow a taxing unit other than a school district to adopt an exemption of a portion of an individual’s residence homestead.
The exemption is $5,000 unless the average market value of residence homestead exceeds $25,000. If the average market value exceeds $25,000, the taxing unit can adopt a higher
dollar amount not to exceed 20 percent of the average market value of residence homesteads in the taxing unit. See HJR 36.
Proposed effective 1-1-2022 if a constitutional amendment is approved Nov. 2021. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3376 Meyer, Morgan(R) Relating to the effect of a disaster on the calculation of
certain tax rates and the procedure for adoption of a tax rate by a taxing unit. Companions: SB 1438 Bettencourt, Paul(R)(Identical) 3-18-21 S Introduced and referred
to committee on Senate Finance
General Remarks: Amends Education Code 45.0032, 48.202(f); Amends Special District
and Local Laws Code 3828.157, 8876.152, Adds Tax Code 26.042; Amends Tax Code 26.07; Amends Water Code 49.107, 49.108; Repeals Tax Code 26.04(c-1), 26.041(c-1),
and 26.08(a-1).
Clarifies disaster provisions related to Truth in Taxation.
Requires physical damage to property before taxing units in an area declared a disaster by the governor may direct the TNT designee to calculate the voter-approval tax rate in the
manner provided for special taxing units (8% M&O increase). Taxes may be calculated under this section until the earlier of the the first tax year in which the total taxable value
exceeds the total taxable value in the year in which the disaster occurred, or the third tax
year after the tax year in which the disaster occurred.
Allows taxing units in a area declared a disaster by the Governor to adopt a tax exceeding
the voter-approval tax rate in the year following the year in which the disaster occurs without a voter-approval tax rate election. Disaster includes a tornado, hurricane, flood,
wildfire, or other calamity, but does not include a drought, epidemic, or pandemic.
Proposed effective: immediately upon vote of two-thirds of each house, otherwise September 1, 2021. Last Action: 3-22-21 H Introduced and referred to committee on
House Ways and Means
HB 3410 Goldman, Craig(R) Relating to publication and posting of notice by
governmental entities and representatives.
General Remarks: Amends Section 2051.042(a) and adds Section 2051.0421 to the Government Code. As an alternative to required notice by publication in a newspaper, would
allow notice by posting on a governmental entity’s website.
Proposed effective: 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee on House State Affairs
HB 3437 Goldman, Craig(R) Relating to the authority of a taxing unit other than a school
district to establish a limitation on the amount of ad valorem taxes that the taxing unit may impose on the residence homesteads. Companions: HB 1061 Bucy, John(D)(Identical) 3- 4-21 H Introduced and referred to
committee on House Ways and Means HB 1283 Wilson, Terry(R)(Identical) 3- 4-21 H Introduced and referred to committee on
House Ways and Means
General Remarks: Amends Sec. 11.261 of the Tax Code to allow any taxing unit other
than a school district to establish a limit on the amount of taxes that can be imposed on the residence homestead of an individual who is disabled or over age 65. Currently this section
only applies to a county, municipality, or junior college district. See HJR 141.
Proposed effective 1-1-2022 if a constitutional amendment is approved Nov. 2021. Last
Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3439 Deshotel, Joe(D) Relating to the appraisal for ad valorem tax purposes of certain nonexempt property used for low-income or moderate-income housing.
General Remarks: Amends 23.215 of the Tax Code. For certain taxable low-income rental properties, requires the chief appraiser to appraise the property in the manner required by
Sec. 11.1825(q). If the property is in lease up, the chief appraiser must use the projected income and expenses in the underwriting report obtained from the Texas Dept. of Housing
and Community Affairs, adjusted for actual occupancy.
Proposed effective 1/1/22. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3490 Deshotel, Joe(D) Relating to the authority of an owner of residential rental
property on which a tenant has defaulted on the obligation to pay rent during the COVID-19
pandemic to pay the ad valorem taxes imposed on the property in installments.
General Remarks: Amends Tax Code 31.033 and allows rental properties used for residential purposes that has fewer than five living units and is leased to a tenant who has
defaulted on rent because of COVID may pay their taxes in installments.
Proposed effective: 9/1/21 and expires 1/1/24. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3501 Frank, James(R) Relating to limiting the assessment of certain fees and taxes
during declared states of disaster.
General Remarks: Amends Government Code 418.0125, 418.1081 which provided that a
business that is closed or effected due to a local state of disaster to restrict their operations will not be responsible for any tax.
Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3535 Hunter, Todd(R) Relating to the availability of dates of birth under the public
information law. Companions: SB 926 Zaffirini, Judith(D) (Identical) 3-11-21 S Introduced and referred to
committee on Senate Business and Commerce
General Remarks: Adds Section 552.0223 to the Government Code, which would only authorize a governmental body from withholding a date of birth if permitted by HIPAA or
other constitutional or statutory law. However, Section 552.101 would still apply, which excepts information confidential by law, either constitutional, statutory, or by judicial
decision.
Proposed effective: Immediately if passed by two-thirds vote of both houses; otherwise,
9/1/21.
Last Action: 3-22-21 H Introduced and referred to committee on House State Affairs
HB 3585 Meyer, Morgan(R) Relating to information regarding certain noncompliance by
an appraisal district in the Texas Department of Licensing and Regulation records of a professional property tax appraiser serving as chief appraiser for the district. Companions: SB 916 Seliger, Kel(R)(Identical) 3-29-21 S Meeting set for 10:00 A.M., EXT
AUDITORIUM, Senate Local Government
General Remarks: Amends Occupations Code 1151.109 and states that TDLR will note on
a Chief Appraiser’s registration that the Chief Appraiser failed to comply with recommendations from the comptrollers MAP review and give that information to any
governmental entity looking to hire the individual as chief appraiser.
Proposed effective: 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee
on House Ways and Means
HB 3627 Paddie, Chris(R) Relating to the authority of a governmental body impacted by a catastrophe to temporarily suspend the requirements of the public information law. Companions: SB 1225 Huffman, Joan(R) (Identical) 3-18-21 S Introduced and referred to committee on Senate Business and Commerce
General Remarks: Amends Section 552.233 of the Government Code. Adds clarity to when a governmental body can temporarily suspend the requirements of public information law
when experiencing a “catastrophe.” A catastrophe must directly impact the governmental body’s ability to comply with public information law. Working remotely does not qualify a
governmental body to suspend compliance. A suspension is allowed only once per
catastrophe for a period not to exceed 14 consecutive calendar days.
Proposed effective: 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee
on House State Affairs
HB 3629 Bonnen, Greg(R) Relating to the date a deferral or abatement of the collection
of ad valorem taxes on the residence homestead of an elderly or disabled person or
disabled veteran expires.
General Remarks: Amends Subchapter (b), (c), (c-1), and (f) of the Tax Code, relating to
the date a deferral or abatement of the collection of ad valorem taxes on the residence homestead of an elderly or disabled person or disabled veteran expires. As proposed, legal
action cannot be taken until the 181st day after the date the collector for the taxing unit delivers a notice of delinquency. Under current law, a notice of delinquency is not required.
Proposed effective: 9-1-21. Last Action: 3-22-21 H Introduced and referred to committee
on House Ways and Means
HB 3680 Shine, Hugh(R) Relating to public notice of the availability on the Internet of
property-tax-related information. Companions: HB 2723 Meyer, Morgan(R) (Identical) 3-29-21 H Meeting set for 10:00 A.M.,
JHR 140, House Ways and Means SB 1434 Bettencourt, Paul(R)(Identical) 3-18-21 S Introduced and referred to committee on
Senate Local Government
General Remarks: Amends Section 25.19(m), Section 26.04(e-2), Section 26.052(e-1),
Sections 26.06(b-1), (b-2), and (b-3), and Section 26.061(b) of the Tax Code. Also amends Section 44.004(c) of the Education Code and Section 49.236(a) of the Water Code.
Would require specific language in certain notices sent to taxpayers that essentially guides
them to a website aimed at helping taxpayers locate their local property tax database (via PropertyTaxes.Texas.gov) for property information, scheduled hearings, proposed tax rates,
etc. This additional language would not need to be included in the notices until 1/1/2022.
Adds Section 26.175 to the Tax Code, which provides for a Property Tax Database Locator Website to be created and maintained by a chief appraiser. The Comptroller would develop
and maintain a website which lists these databases (PropertyTaxes.Texas.gov). This website
would need to be developed by 1/1/2022.
Proposed effective: Immediately, if approved by two-thirds majority in both houses;
otherwise, 9/1/21.
Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3687 Capriglione, Giovanni(R) Relating to the disclosure of lobbying contract
information by political subdivisions.
General Remarks: Adds Section 556.0056 to the Government Code which will require a
political subdivision to prominently display on its website certain information about contracts
for services executed by the political subdivision that would require a person to register as a lobbyist. Alternatively, the political subdivision may post the actual contract.
Proposed effective: 9/1/21 Last Action: 3-25-21 H Meeting set for 8:00 A.M., E1.004,
House State Affairs
HB 3694 Shaheen, Matt(R) Relating to a limitation on the appraised value of certain
rapidly appreciating residence homesteads for ad valorem tax purposes.
General Remarks: Adds Section 23.231 of the Tax Code. For a homestead that increases
in value 250% or more between tax year 2017 and 2022, the value is limited to the 2017 value plus any new improvements, or the market value, whichever is lower.
Proposed effective 1/1/22. Last Action: 3-22-21 H Introduced and referred to committee
on House Ways and Means
HB 3753 Lucio III, Eddie(D) Relating to a credit against required recapture payments for
certain school districts with excess facilities costs under the public-school finance system.
General Remarks: Adds Educ Code 49.1571. Property Wealthy ISDs on the Gulf of Mexico may reduce the amount required to purchase attendance credit to account for facility
maintenance, renovations, repairs, and insurance costs associated with proximity to the Gulf.
Proposed effective: 9/1/2021. Last Action: 3-22-21 H Introduced and referred to
committee on House Public Education
HB 3775 Leach, Jeff(R) Relating to severance pay for political subdivision employees and independent contractors.
General Remarks: Adds Section 180.008 to the Local Government Code which ould limit payment of a severance package or other settlement agreement made in relation to an
employee’s termination if the payment were made from tax revenue and exceeded 20 weeks’ worth of compensation to that employee. Also disallows severance payments to an
employee terminated for misconduct. A political subdivision must prominently post each severance agreement on its website.
Proposed effective: 9/1/21 and would only apply to contracts entered into on or after the
effective date. Last Action: 3-22-21 H Introduced and referred to committee on House County Affairs
HB 3786 Holland, Justin(R) Relating to the authority of the comptroller to send, or to
require the submission to the comptroller of, certain ad valorem tax-related items electronically.
General Remarks: Adds 5.03(d) to the Tax Code. Allows the comptroller to require a
document, or other items to be submitted electronically.
Proposed Effective 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3788 Holland, Justin(R) Relating to the training and education of appraisal review
board members.
General Remarks: Amends 5.041 of the Tax Code. Allows ARB members to be trained by
classroom or distance learning.
Proposed effective 1/1/22. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3793 Shaheen, Matt(R) Relating to remote meetings under the open meetings law. Companions: SB 861 Paxton, Angela(R) (Identical) 3-11-21 S Introduced and referred to committee on Senate Business and Commerce
General Remarks: Amends Sections 551.125 and 551.127 of the Government Code to
allow a governmental body to hold an open meeting from one or more remote locations by telephone or video conference call. Removes the requirement that an emergency or public
necessity exists. Also lists requirements that must be met regarding notice and public access.
Proposed effective: Immediately if approved by two-thirds vote of both houses; otherwise, 9/1/21. Last Action: 3-22-21 H Introduced and referred to committee on House State
Affairs
HB 3795 Button, Angie Chen(R) Relating to the exemption from ad valorem
taxation for certain solar or wind-powered energy devices. Companions: SB 1029 Huffman, Joan(R) (Identical) 3-18-21 S Introduced and referred to
committee on Senate Finance
General Remarks: Amends Sec. 11.27 of the Tax Code to say that a person is entitled to
exemption for the amount of appraised value of real property owned by the person that arises from the installation or construction on the property of a solar or wind-powered
energy device. Also adds Section (a-1) to say that a person is entitled to an exemption of
the appraised value of a solar or wind-powered device owned by the person that is installed or constructed on real property and is primarily for production or distribution of energy for
on-site use regardless of whether the person owns the real property. Proposed effective: 9-1-2021 or immediately if receiving a vote of two-thirds of all members of both houses. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HB 3811 Lucio III, Eddie(D) Relating to ad valorem taxation.
General Remarks: Amends Sec. 11.27 of the Tax Code to say that a person is entitled to exemption for the amount of appraised value of real property owned by the person that
arises from the installation or construction on the property of a solar or wind-powered energy device. Also adds Section (a-1) to say that a person is entitled to an exemption of
the appraised value of a solar or wind-powered device owned by the person that is installed
or constructed on real property and is primarily for production or distribution of energy for on-site use regardless of whether the person owns the real property. Also amends Sec.
23.1241(a)(1) of the Tax Code to state that “dealer” includes a person who leases heavy equipment from another person.
Proposed effective: 1-1-2022. Last Action: 3-23-21 H Introduced and referred to
committee on House Ways and Means
HB 3824 Munoz, Sergio(D) Relating to the calculation of the penalty imposed on a
delinquent ad valorem tax.
General Remarks: Amends Sections 33.01(a) and (b) of the Tax Code, as it relates to the
penalty imposed on a delinquent ad valorem tax. As proposed, the total maximum penalty
would be reduced to 8% instead of 12% under current law.
Proposed effective: Taxes delinquent on or after 9-1-21. Last Action: 3-23-21 H
Introduced and referred to committee on House Ways and Means
HB 3833 King, Phil(R) Relating to the additional ad valorem tax and interest imposed as
a result of a change in the use of certain land.
General Remarks: Amends 23.86, 23.96 and 23.9807 of the Tax Code. Changes the rollback period to three years (from five) and the interest rate to five percent (from seven
percent) on property that previously qualified as recreational park land, airport property, or restricted timber use land under Subchapters F, G and H of Chapter 23 of the Tax Code.
Proposed effective 9/1/21. Last Action: 3-23-21 H Introduced and referred to committee on House Ways and Means
HB 3837 Huberty, Dan(R) Relating to the public school finance system. Companions: HB 1525 Huberty, Dan(R) (Identical) 3-23-21 H Committee action pending House Public Education SB 1536 Taylor, Larry(R)(Identical) 3-24-21 S Introduced and
referred to committee on Senate Education
General Remarks: Multiple changes to the Education Code, including changes for charter
schools and attendance calculation. Educ Code 48.2552 changes he definition of DPV in to allow change by agency rule. Educ Code 48.11 changes the weights for the fast growth
allotment. Educ Code 48.2721 is changed to allow the commissioner to make adjustments (reduce state aid) for rates that exceed limitations in 45.003. Educ 45.0021 is added to
allow the commissioner to identify and, if necessary, sanction schools that increase their
M&O rate intended to create a surplus to pay debt service.
Proposed effective 9/1/21 Last Action: 3-23-21 H Introduced and referred to committee on
House Public Education
HB 3838 Dominguez, Alex(D) Relating to the display of emergency and other notices by
a governmental entity on the entity's Internet website.
General Remarks: Adds Section 2051.203 to the redesignated Subchapter F (formerly
Subchapter E) of the Government Code. Would require a governmental entity to post in a prominent location on its website
emergency notifications and notices regarding ability/inability to provide public services the entity normally provides.
Proposed effective: If the Legislature enacts nonsubstantive additions to and corrections in
enacted codes, then 9/1/21. Last Action: 3-23-21 H Introduced and referred to committee on House State Affairs
HB 3841 Cole, Sheryl(D) Relating to the adjustment of the voter-approval tax rate of a
taxing unit to reflect public spending necessary to correct a deficiency in the first response capacity of a fire or police department of the taxing unit.
General Remarks: Adds Section 26.046 to the Tax Code. Provides manner in which the Texas Commission on Fire Protection or the Texas Commission on Law Enforcement can
determine whether a deficiency exists in the first response capacity of the fire or police department in a taxing unit. If a deficiency exists, then the voter-approval tax rate of a
taxing unit can be increased to impose taxes equal to the amount the taxing unit will spend out of its maintenance and operations funds to pay for facilities, equipment, or personnel
necessary to correct a deficiency.
Proposed effective: 9/1/21. Last Action: 3-23-21 H Introduced and referred to committee on House Ways and Means
HB 3945 Herrero, Abel(D) Relating to the authority of the governing body of a taxing unit
to waive penalties and interest on delinquent ad valorem taxes imposed on property located in a disaster area. Companions: SB 689 Lucio, Eddie(D) (Identical) 3-11-21 S Introduced and referred to
committee on Senate Local Government
General Remarks: Amends Subsection (d) of Section 33.011 of the Tax Code, and adds Subsection (l) to allow for a taxing unit to waive penalties and interest on property located
in a disaster area.
Proposed effective: Taxes delinquent on or after 1-1-22. Last Action: 3-24-21 H Introduced and referred to committee on House Ways and Means
HB 4060 Meza, Terry(D) Relating to eligibility for an exemption from ad valorem
taxation of a historic site.
General Remarks: Amends Sec. 11.24 of the Tax Code to state that in determining whether to grant an exemption for a historic site, the taxing unit may not consider whether
the property is owned by an individual, corporation or any other type of entity and may not decline to grant the exemption based on whether the property is owned by an individual,
corporation or any other type of entity.
Proposed effective 9-1-2021. Last Action: 3-29-21 H Introduced and referred to
committee on House Ways and Means
HB 4085 Bonnen, Greg(R) Relating to certain meetings of a commissioners court during a disaster or emergency. Companions: SB 1343 Taylor, Larry(R) (Identical) 3-18-21 S Introduced and referred to committee on Senate Business and Commerce
General Remarks: Adds Section 551.091 to the Government Code to allow a commissioner’s court to hold an open or closed meeting to deliberate only on
disaster/emergency conditions and related public safety matters that require an immediate response. Would require compliance with the Open Meetings Act only to the extent
practicable under the circumstances. However, no vote or final action may be taken during
the meeting, and the minutes and a recording of the meeting must be kept and made available to the public. This section would expire on 9/1/27.
Proposed effective: 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee
on House County Affairs
HB 4099 Murr, Andrew(R) Relating to an interim study of the appraisal of agricultural
land for ad valorem tax purposes.
General Remarks: Creates a joint interim committee to study methods and procedures
for appraising agricultural land.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Administration.
HB 4142 Sanford, Scott(R) Relating to the adoption and repeal of an additional ad
valorem road tax for the maintenance of county roads.
General Remarks:Amends Sections 256.052(b), (c), and (h), and Section 256.053 of the
Transportation Code.
Would allow the commissioner’s court of a county to define a portion of the county (by metes and bounds) as a defined district for the purposes of a tax, without the need for a
petition for such a declaration received from a majority of the registered voters of that
portion of the county. However, if said petition is received by the commissioner’s court, then they must define the district. Section 256.053 instructs the commissioner’s court on how to
repeal a tax issued under Section 256.052.
Proposed effective: 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4148 Sanford, Scott(R) Relating to the repeal of the additional ad valorem taxes
imposed because of certain changes in the use of certain land.
General Remarks: Amends 1.07, 23.52, 23.524, 23.551, 23.73, 31.01, 41.41, 41.44 of
the Tax Code, Amends 60.022 of the Agriculture Code, 21.0421 of the Property Code, and repeals 11.201, 23.20(g), 23.46, 23.47(c) and (d), 23.55, 23.58(c) and (d), 23.76, 23.86,
23.96 and 23.9807 of the Tax Code. Repeals all rollback taxes on property subject to special appraisal designations or exemption for religious use expansion in the Tax Code.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee
on House Ways and Means
HB 4150 Buckley, Brad(R) Relating to the applicability of the law governing the provision
of state aid to certain local governments disproportionately affected by the granting of ad
valorem tax relief to disabled veterans.
Companions: SB 524 Buckingham, Dawn(R) (Identical) 3- 9-21 S Introduced and referred
to committee on Senate Finance
General Remarks: Amends Section 140.011(A)(2) of the Local Government Code and
applies to the eligibility of a qualified “local government” when applying for a disabled veteran assistance payment. Expands the definition of a “local government” to include 1) a
municipality with extraterritorial jurisdiction located within two miles of the boundary line of a U.S. military installation; and 2) a county that has a population of less than 200,00 which
is adjacent to two other counties that contain the same U.S. Army installation, neither of which has a population greater than 1.5 million.
Proposed effective: 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee
on House Appropriations.
HB 4151 Lopez, Ray(D) Relating to the actions required to be taken by tax officials
before taking action to collect delinquent ad valorem taxes on the residence homestead of an individual who is elderly or disabled.
General Remarks: Amends Subchapter A, Chapter 33 of the Tax Code to add Section
33.061, which adds additional actions required to be taken by tax officials prior to collecting delinquent taxes on the residence homestead of elderly or disabled individuals, including
additional notice, assistance and telephone/in person contact requirements as described in detail therein.
Proposed effective: Tax year beginning on or after 1-1-22. Last Action: 3-29-21 H
Introduced and referred to committee on House Ways and Means
HB 4152 Spiller, David (F)(R) Relating to the qualification of certain land that is adjacent
to other qualified open-space land for appraisal for ad valorem tax purposes as qualified open-space land.
General Remarks: Amends 23.51 of the Tax Code. Land qualifies for 1-D-1 appraisal if it
is currently used for ag to the degree of intensity generally accepted in the area, was acquired by an adjacent landowner owner whose property qualifies, and it equal to or larger
in area than the owner's current adjacent property.
Proposed effective 1/1/22. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4170 Middleton, Mayes(R) Relating to a requirement that the voter-approval tax rate
of certain taxing units be adjusted to reflect changes in the amount of money received by
the taxing unit directly from the federal government.
General Remarks: Adds Tax Code 26.0444 to provide a tax rate adjustment for taxing
units that receive additional federal funding directly from the federal government.
If a taxing unit receives more federal funding for any purpose between July 1 of the previous year and June 30 of the current year than the unit received in the preceding tax
year, the taxing unit's voter-approval tax rate is decreased accordingly. This tax rate
adjustment does not apply to school districts.
If a taxing unit is required to make a federal funding tax rate adjustment, notice of the
decrease as well as the amount and description of the funding must be included with the
unit's tax rate notices.
Proposed effective: 1-1-22. Last Action: 3-29-21 H Introduced and referred to committee
on House Ways and Means
HB 4179 Bonnen, Greg(R) Relating to the procedures to be used by an appraisal district
in resolving a protest following the filing of a notice of protest by a property owner.
General Remarks: Adds Sec. 41.445 of the Tax Code, amends 41.45 of the Tax Code.
Requires the ARB to schedule an informal conference with the CAD for each owner who files
a protest. Unless requested by the owner, the informal may not be held within 5 days of the formal conference. Teleconference hearings may only be held if the owner notifies the board
that they will appear by phone, the ARB may no longer propose a teleconference.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4206 Allison, Steve(R) Relating to a study of the desirability, feasibility, and effects of
limiting the appraised value of real property for ad valorem tax purposes to the value when
the owner acquired the property.
General Remarks: Creates a commission to study the idea of limiting the appraised value
of property to the original value at purchase. Commission will include the comptroller, chief appraisers, senators, representatives, and members of the public. The commission study
the fairness, tax effects and effects on the real estate market.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4209 Murr, Andrew(R) Relating to the valuation of appraised value of qualified open-
space land.
General Remarks: Amends 23.51 of the Tax Code. Eliminates hunting or recreational
income from the net to land calculation of value for 1-D-1 properties.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4253 Perez, Mary Ann(D) Relating to the procedure for qualifying for the exemption
from ad valorem taxation of pollution control property.
General Remarks: Amends Sec. 11.31 of the Tax Code to require the Texas Commission
on Environmental Equality to adopt by rule a list of property that is used wholly as a facility, device or method for the control of air, water, or land pollution. The TCEQ will consider
whether property previously determined by the executive director to be used for those
purposes is still being used wholly for purposes of the control of air, water, or land pollution. The TCEQ will review the list at least once every five years. The chief appraiser can cancel
the exemption if the facility, device or method is no longer use wholly for pollution control purposes. For property other than property on the list under subsection (o), an exemption
under Sec. 11.43 expires at the end of the fifth tax year after the year in which executive director issued a letter under subsection (d). The person seeking the exemption must file a
new permit application or permit exemption request with the TCEQ and appraisal district. Also, other than an exemption for property on the TCEQ list, an exemption granted before
the 2002 an exemption granted before 2007 but not before the 2002 tax year expires at the end of the 2023 tax year expires at the end of the 2022 tax year; an exemption granted
before the 2007 tax year but not before the 2002 tax year expires at the end of the 2023
tax year; an exemption granted before the 2013 tax year but not before the 2007 tax year expires at the end of the 2024 tax year; and an exemption granted before the 2022 tax
year but not before the 2015 tax year expires at the end of the 2026 tax year.
Proposed effective: 9-1-2021 or immediately if receiving a vote of two-thirds of all members of both houses. Last Action: 3-29-21 H Introduced and referred to committee on
House Ways and Means
HB 4269 Hull, Lacey (F)(R) Relating to the procedure to be used by an appraisal review
board to conduct a hearing on a protest.
General Remarks: Amends 41.45 of the Tax Code. Owners may elect to attend ARB hearings by videoconference.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee
on House Ways and Means
HB 4270 Rodriguez, Eddie(D) Relating to the procedures for requesting or applying for
certain ad valorem tax refunds and exemptions. Companions: SB 1953 Paxton, Angela(R) (Identical) 3-12-21 S Filed
General Remarks: Amends Section 1.071(b) of the Tax Code, which adds that at request,
refunds may be sent to the appraisal district and same will deliver the request to the appropriate collector or taxing unit. The request is not required to be notarized, but can be
required to be accompanied by a copy of the requestor’s license or other state-issued ID.
Amends Section 11.43 of the Tax Code to add Subsection (t) and (u), which requires that an application for a residence homestead exemption include language regarding late filings,
refunds, and deadlines. The chief appraiser may not deny a homestead application based on
the date of issuance of the persons driver’s license or other state-issued ID.
Proposed effective: 9-1-21. Last Action: 3-29-21 H Introduced and referred to committee
on House Ways and Means
HB 4315 Craddick, Tom(R) Relating to the eligibility of a county assessor-collector to
serve on the board of directors of an appraisal district.
General Remarks: Amends Tax Code 6.03 to allow the county tax assessor-collector to be
appointed by a taxing unit as a voting director of the BOD of a CAD.
Proposed effective: 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4317 Stephenson, Phil(R) Relating to the adjustment of the limitation on the amount
of ad valorem taxes imposed by a school district on the residence homestead of an elderly
or disabled person. Companions: HB 3829 Stephenson, Phil(R)(Refiled from 86R Session)
General Remarks: Amends Section 11.26 of the Tax Code by adding subsections (a-4), (a-5), (a-6), and (a-7). Provides that if a school district adopts the 11.13(n) school tax
limitation for an over-65 or disabled homeowner for the first time, for the tax year in which the exemption is adopted, the amount is computed by multiplying the appraised value of
the homestead for the current tax year by the current tax rate, subtracting the amount of taxes imposed on the homestead in the preceding tax year and adding the taxes for any
new improvements in the current tax year. If the school district increases, decreases or
rescinds a percentage homestead exemption that the district adopted for the first time in the 2022 tax year or subsequent year, the tax limitation is adjusted.
Proposed Effective: 1-1-22 if the constitutional amendment authorizing for the adjustment
is approved by voters on 11-5-21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4319 Shine, Hugh(R) Relating to the eligibility of land for appraisal for ad valorem
tax purposes as qualified open-space land based on its use to raise or keep bees. Companions: SB 1994 Springer, Drew (F)(R)(Identical) 3-12-21 S Filed
General Remarks: Amends Tax Code 23.51, 23.5215 to allow 5 acres of land to qualify for special valuation ag appraisal if the land contains at least six bee colonies and the
colonies are located on the land for at least nine months of the year. Larger tracts may qualify if there is one additional colony for each 2.5 additional acres.
Proposed effective: 1/1/22. Last Action: 3-29-21 H Introduced and referred to committee
on House Ways and Means
HB 4320 Shine, Hugh(R) Relating to the appraisal of land for ad valorem tax purposes on
the basis of its productive capacity. Companions: SB 1995 Springer, Drew (F)(R)(Identical) 3-12-21 S Filed
General Remarks: Amends Tax Code 23.43, 23.51, adds 23.5215, 23.54(f-1), 23.55(e-1) (r), 23.75(d),23.9804(e) which makes ag applications due April 1 and late applications due
by June 1. It allows 5 acres of land to qualify for ag appraisal if the land contains at least six bee colonies and the colonies are located on the land for at least nine months of the year.
Larger tracts may qualify if there is one additional colony for each 2.5 additional acres. Ag applications and instructions must be sent to all new owners of ag land. Property owners
may request the chief appraiser to determine whether a change of use of land has occurred. Change of use does not occur if after the change in use, the physical characteristics of the
land remain consistent with the physical characteristics of the land during the period for
which the land was eligible for ag appraisal.
Proposed effective: 1/1/22. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4348 Zwiener, Erin(D) Relating to an increase in the amount of the exemption of
residence homesteads from ad valorem taxation by a school district, a reduction in the
amount of the limitation on school district ad valorem taxes.
General Remarks:
Amends Tax Code 11.13(b) to raise the school residence homestead exemption from 25,000
to 50,000. Amends Tax Code 11.26 to re-calculate in 2023 school pre-existing tax ceilings
to give effect to the higher exemption. Amends Educ Code 46.071 and adds Educ Code 48.2541 to provide for additional state aid to cover the loss due to the higher exemption
and the lower ceiling.
Proposed effective: 1-1-23 if Constitutional is approved in November 2021. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4351 Moody, Joe(D) Relating to the purposes for which property must be used to be
eligible for ad valorem tax benefits under the Texas Economic Development Act. Companions: SB 1906 Blanco, Cesar (F)(D) (Identical) 3-12-21 S Filed
General Remarks:Amends Section 313.024(b) of the Tax Code. To add administrative offices and distribution warehouses to the list of properties that are eligible for ad valorem
tax benefits under the Texas Economic Development Act.
Proposed effective: Immediately if it receives two-thirds vote by both houses; otherwise, 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and
Means
HB 4411 King, Tracy(D) Relating to the property tax appraisal option of rural utilities for
rendering market value for property which falls into multiple tax jurisdictions.
General Remarks: Adds Section 23.191 of the Tax Code.
Allows a rural utility located in multiple counties to render its property and the Chief
appraiser must accept the utility's rendition as the presumptive market value of its property. The presumptive value shall be 20 percent of net book value of taxable property.
The presumption may be overcome by owner or chief appraiser by a preponderence of the
evidence.
Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4429 King, Tracy(D) Relating to notice of water and wastewater requirements for the
foreclosure sale of residential properties by certain political subdivisions. Companions: SB 1924 Zaffirini, Judith(D) (Identical) 3-12-21 S Filed
General Remarks: Amends Sections 232.0315(a) and (b) of the Local Government Code and Section 34.01(e) of the Tax Code, which as proposed requires a notice of sale to include
the statement required by Section 232.0315 of the Local Government Code. See also SB1924.
Proposed effective: Applies only to a sale for which public notice is required on or after 9-1-
21. Last Action: 3-29-21 H Introduced and referred to committee on House Land and Resource Management
HB 4455 Coleman, Garnet(D) Relating to the exemption from ad valorem taxation of
pollution control property.
General Remarks: Amends Sec. 11.31(k) of the Tax Code to add as one of the facilities, devices or methods for the control of air, water or land pollution the land-based approaches
to carbon sequestration, including but not limited to reforestation, afforestation, forest
conservation, restorative grazing practices, conservation tillage and no-till and preparation methods, use of cover crops, switch grass or other native grasses, and other forms of
conservation agriculture with evidence-based carbon sequestration benefits.
Proposed effective 9-1-21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4460 Deshotel, Joe(D) Relating to certain requirements regarding the creation of
qualifying jobs for the purpose of eligibility for a limitation on appraised value of property
for ad valorem tax purposes.
General Remarks: Amends 313.021, 313.025, 313.033 of the Tax Code. Adds 313.0276
of the Tax Code.
Allows an ISD to agree to accept a registered apprenticeship as a qualifying job for purposes of a 313 agreement. The recipient of a 313 limitation must have an independent auditor
verify information required to be submitted to the comptroller.
Proposed effective 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4495 Murphy, Jim(R) Relating to the allocation for ad valorem tax purposes of the
value of vessels and other watercraft used outside this state.
General Remarks: Amends Sections 21.021(a) and (b) and Section 21.031 of the Tax
Code to add Subsections 21.031(b-1), (b-2), (b-3) and (i), as they relate to allocation of the value of vessels and other watercraft used outside of the state. As proposed, a property
owner that operates a fleet of vessels or other watercraft in commerce can elect in a writing submitted to the appraisal office to have same make the allocation under Subsection b-2 of
the entire fleet.
Proposed effective: Allocation beginning on or after 1-1-22. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HB 4563 Guillen, Ryan(D) Relating to notice of the form to be used by a person to
request a written statement stating whether there are any delinquent ad valorem taxes
owed by the person to certain taxing units.
General Remarks: Amends Section 34.015 of the Tax Code to add Subsection (c-1),
which requires that the county-assessor collector post on the county's website the form a person must use to request a tax statement or a link to the comptroller's website for the
appropriate form.
Proposed effective: 9-1-21. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means.
HB 4564 Guillen, Ryan(D)Relating to posting a notice of a foreclosure sale on a county's
Internet website.
General Remarks: Amends Section 51.002(f-1) of the Property Code to require a county
to prominently post a notice of sale filed with the county clerk on the county’s website.
Proposed effective: 9/1/21. Last Action: 3-29-21 H Introduced and referred to committee on House County Affairs
HJR 8 Toth, Steve(R) Proposing a constitutional amendment authorizing the legislature to provide that the appraised value of a residence homestead for ad valorem tax purposes is
the market value of the property for the first year. Companions: HJR 110 Wilson, Terry(R) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1(i) of the
Texas Constitution authorizing the legislature to provide that the appraised value of a homestead is equal to the market value in the first year the owner qualifies the property or
the purchase price of the property if the buyer is a bona fide purchase for value. The limitation expires Jan 1 of the year the owner no longer qualifies, except that it may continue if the
property transfers by inheritance or under a will to another person who qualifies for a homestead exemption. See also HB 96.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 14 Bernal, Diego(D) Proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation the total assessed value of the residence homestead of an unpaid caregiver of an individual. Companions: HJR 48 Bernal, Diego(D) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-q of the
Texas Constitution authorizing the legislature to exempt from property taxes the homestead
of a caregiver of an individual who is on the waiting list of a federal program (i.e. Medicaid) to receive long-term services and support and resides at the caregiver’s homestead. See also
HB 122. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HJR 16 Bernal, Diego(D)Proposing a constitutional amendment authorizing the legislature
to limit the total amount of ad valorem taxes that a school district may impose on the residence homestead of an individual. Companions: HJR 56 Bernal, Diego(D) (Refiled from 86R Session) SJR 33 Menendez, Jose(D) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-b-1 of the Texas Constitution authorizing the legislature to limit the amount of school district taxes
for a residence homestead for which the owner has qualified the property as a residence
homestead for fifteen years, and the tax in the fifteen year is at least 120 percent of the tax in the first year. See also HB 183.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HJR 17 Zwiener, Erin(D) Proposing a constitutional amendment to authorize the legislature
to exempt from ad valorem taxation the portion of the assessed value of a person's property
harvesting rainwater or graywater.
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-s of the
Texas Constitution authorizing the legislature to exempt the portion of a property that is
attributable to the installation of a rainwater harvesting or graywater system. See also HB 186. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 19 Stephenson, Phil(R) Proposing a constitutional amendment authorizing the
legislature to exempt from ad valorem taxation by a school district for maintenance and
operations purposes all or part of the appraised value of a residence homest Companions: HJR 118 Stephenson, Phil(R) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VIII, Sections (d-2) and
(s) of the Texas Constitution authorizing the legislature to create an exemption for school district taxes on residence homesteads for the maintenance and operation portion of the tax.
The legislature may provide for the use of state money to protect a school district against all of part of the revenue loss. See also HB 288.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 22 Pacheco, Leo(D) Proposing a constitutional amendment establishing a limitation
on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads of individuals who are disabled or elderly.
Companions: HJR 26 Geren, Charlie(R) (Refiled from 86R Session) HJR 53 Bohac, Dwayne(R) (Refiled from 86R Session) HJR 77 Pacheco, Leo (F)(D) (Refiled from 86R Session) HJR 84 Schofield, Mike(R) (Identical) 2- 9-21 H Filed
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-b(d) of
the Texas Constitution authorizing the legislature to establish a limitation (tax ceiling) on the
total amount of ad valorem taxes a political subdivision may impose on the residence homesteads of the elderly, disabled, and their surviving spouses, not just school districts as
current law allows. See also HB 381.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 25 Shaheen, Matt(R) Proposing a constitutional amendment authorizing a local option
exemption from ad valorem taxation by a county of a portion of the value of the residence
homestead of a physician. Companions: HJR 33 Shaheen, Matt(R) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-b(q) of the Texas Constitution authorizing the legislature to allow an exemption of county taxes of up
to fifty percent on the residence homestead of a physician who provides health care services
for residents who are indigent or receive Medicaid, without seeking payment from any other source. See also HB 457. Last Action: 3-24-21 H Reported favorably from committee on House Ways and Means
HJR 29 Lopez, Ray(D) Proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation of all or part of the market value of
the residence homestead of the surviving spouse of a member of the armed services Companions: HJR 23 Miller, Rick(R) (Refiled from 86R Session) SJR 47 Campbell, Donna(R) (Refiled from 86R Session) SJR 35 Campbell, Donna(R) (Identical) 2- 8-21 S Filed
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1-b(m) of the Texas Constitution authorizing the legislature to provide an exemption from ad valorem
taxation of all or part of the market value of the residence homestead of a surviving spouse of a member of the U.S. armed services who is killed or fatally injured in the line of duty, and
not just killed in action. See also HB 475. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 30 White, James(R) Proposing a constitutional amendment to authorize the
legislature to limit the maximum appraised value of commercial real property for ad valorem
tax purposes.
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1 of the
Texas Constitution authorizing the legislature to authorize a limit on the increase in appraised value of commercial property to 103.35 percent of the value in the previous year. See also
HB 528. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 31 White, James(R) Proposing a constitutional amendment to authorize the
legislature to set a lower limit on the maximum appraised value of a residence homestead for
ad valorem taxation.
General Remarks: Proposing a constitutional amendment of Article VIII, Section 1(i) of the
Texas Constitution authorizing the legislature to limit increases on residential homesteads to
2.5% per year. See also HB 529. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HJR 38 Raymond, Richard(D) Proposing a constitutional amendment to provide for an
exemption from ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of the parent or guardian.
General Remarks: Proposing a constitutional amendment of Article VIII, Sections 1-b(c, and (c)) of the Texas Constitution authorizing the legislature to provide for an exemption from
ad valorem taxation by certain political subdivisions of a portion of the market value of the residence homestead of a person who is the parent or guardian of an individual who is disabled
and resides with them at the property. See also HB 650. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 43 Wilson, Terry(R) Proposing a constitutional amendment providing that a residence
homestead is not subject to seizure or sale for delinquent ad valorem taxes.
Companions: HJR 111 Wilson, Terry(R) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment of Article VII, Sections 13(a), (c),
and (d) that a residence homestead is not subject to seizure or sale for the payment of delinquent taxes or penalties. The Legislature by general law may define residence homestead
for this purpose.
Proposed effective: If voters approve constitutional amendment November 2, 2021. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 44 Larson, Lyle(R) Proposing a constitutional amendment to authorize the legislature
to provide that if in a tax year the owner of property disputes the appraisal of the property
and the appraised value.
General Remarks: Adds Subsubsection(m)to Article VIII, Section 1 of the Tex. Const.,
proposing a constitutional amendment to authorize the legislature by general law to limit an increase in the appraised value of a subsequent tax year after a value has been lowered in a
prior year as a result of a taxpayer dispute. The value increases the subsequent tax year would be limited to 5%, or more as specified by law, of the appraised value. See also HB 798.
Proposed Effective: If voters approve constitutional amendment November 2, 2021. Last
Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 50 Raymond, Richard(D) Proposing a constitutional amendment to authorize the
legislature to exclude from the market value of real property for ad valorem tax purposes the value of any improvement.
Companions: HJR 20 Raymond, Richard(D) (Refiled from 86R Session)
General Remarks: Adds Art. VIII, Sec. 1(k) to the Constitution to allows the legislature by
general law to exclude value of improvements made for ADA compliance reasons from the market value of a property. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 53 Shine, Hugh(R) Proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation a portion of the value of a person's income-producing tangible personal property if the property has a value within a specified range of values.
General Remarks: Adds Subsubsection(n)to Article VIII, Section 1 of the Tex. Const. Proposing a constitutional amendment to authorize the legislature by general law to exempt
from ad valorem taxation a portion of the value of a person's income-producing tangible personal property on a single account by granting an exemption of 20 percent on property
with a value of more than $5,000 but less than $500,000. See also HB 987.
Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means
HJR 54 Shine, Hugh(R) Proposing a constitutional amendment to establish a limitation on
the total amount of ad valorem taxes that certain political subdivisions may impose on the
residence homesteads of persons who are disabled or elderly and their surviving General Remarks: Amends Section 1-b(h) to Article VIII to state that a county,
municipality, or junior college district cannot levy a tax on the homestead of an over-65 or disabled owner that exceeds the amount of tax in the first year the homeowner qualified for
the exemption. Currently, the county, municipality or junior college district must take an official action to create the limitation. See also HB 993. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 55 Shine, Hugh(R) Proposing a constitutional amendment authorizing the legislature
to provide for an exemption from ad valorem taxation by a political subdivision other than a school district of a portion of the assessed value of a residence.
General Remarks: Adds subsection (t) to Section 1-B of Article VIII to create an exemption on an owner’s residence homestead of five percent of the average appraised value in the
current tax year for all residence homesteads in the same county. The exemption would apply
to all taxing units except school districts. A taxing unit could increase the exemption to a maximum of twenty-five percent. See also HB 994. Last Action: 3- 1-21 H Introduced and referred to committee on House Ways and Means HJR 57 Murphy, Jim(R) Proposing a constitutional amendment authorizing the legislature
to exempt from ad valorem taxation real property leased to certain schools. Companions: HJR 31 Murphy, Jim(R)(Refiled from 86R Session) SJR 74 Creighton, Brandon(R) (Refiled from 86R Session)
General Remarks: Amends Article VIII, Section 2(a) to allow an exemption for real property
that is leased for use as a school under a charter granted by the State Board of Education, or other state agency or officer. See also HB 1022.
Proposed effective 1/1/2022. Last Action: 3-11-21 H Introduced and referred to committee
on House Ways and Means
HJR 61 Bell, Cecil(R) Proposing a constitutional amendment to authorize the legislature to
limit the maximum appraised value of real property for ad valorem tax purposes.
Companions: HJR 47 Bell, Cecil(R) (Refiled from 86R Session) SJR 46 Seliger, Kel(R) (Refiled from 86R Session)
General Remarks: Proposing a constitutional amendment which would amend Section 1(i) of Article VIII to allow the legislature to change the ten percent appraisal cap for residence
homesteads to an appraisal cap for all real property and would set the appraisal cap at five percent above the preceding year. The appraisal cap would apply the first year after the owner
acquires the property and would expire when the owner no longer owns the property.
Proposed effective: 1/1/2022, if voters approve constitutional amendment November 2021. Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 62 Bucy, John(D) Proposing a constitutional amendment to authorize a political
subdivision other than a school district to establish a limitation on the amount of ad valorem
taxes. Companions: HJR 71 Wilson, Terry(R)(Identical) 1-22-21 H Filed
General Remarks: H.J.R. 62 amends Sec. 1-b(h) to Article VIII of the constitution to allow
the governing body of a political subdivision other than a school to provide that if a person receives an over-65 or disability exemption, their taxes cannot be increased while the property
remains their homestead. Alternatively, the governing body must call an election to vote on whether to establish the limitation upon receipt of five percent of the registered votes in the
political subdivision. The legislature may provide for the transfer of the limitation if an owner
establishes a different residence homestead.
Proposed effective: 1/1/2022. Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 67 Howard, Donna(D) Proposing a constitutional amendment authorizing the legislature to provide for the reduction of the amount of a limitation on the total amount of
ad valorem taxes. General Remarks: Proposing an amendment to Section 1-b, Article VIII to allow the Sec.
11.26 tax ceiling to be reduced to reflect the reduction in the maintenance and operations tax
in 2019 and subsequent tax years. See HB 1095.
Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 70 Kacal, Kyle(R)Proposing a constitutional amendment to authorize a local option
exemption from ad valorem taxation of a percentage of the appraised value of the residence homesteads of certain volunteer first responders.
General Remarks: H.J.R. 70 amends Section 1-b of Article VIII to allow a governing body
of a political subdivision to grant a volunteer first responder an exemption not to exceed five percent of the volunteer’s residence homestead. See HB 1279.
Proposed effective: 1/1/2022. Last Action: 3-11-21 H Introduced and referred to committee
on House Ways and Means
HJR 74 Dutton, Harold(D) Proposing a constitutional amendment requiring the periodic
review of state and local tax preferences and the expiration of certain tax preferences if not
reauthorized by law. General Remarks: Proposed constitutional amendment to Article VIII of the Texas Constitution by adding Section 27, which would require periodic review of state and local tax
preferences and define terms, methods, and expiration dates for said tax preferences. See HB 1335
Proposed effective: 1/1/2022. Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 76 Middleton, Mayes(R) Proposing a constitutional amendment to increase the maximum amount of the local option residence homestead exemption from ad valorem
taxation by a political subdivision.
General Remarks: Proposed constitutional amendment of Article VIII, Section 1-b(e) of the
Texas Constitution authorizing the legislature to increase the maximum amount of the local
option residence homestead exemption from ad valorem taxation by a political subdivision all or part in Chambers or Galveston County. See HB 1392. Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 77 Middleton, Mayes(R) Proposing a constitutional amendment to increase the
maximum amount of the local option residence homestead exemption from ad valorem
taxation by a political subdivision. Companions: SJR 80 Creighton, Brandon(R) (Refiled from 86R Session)
General Remarks: Proposed constitutional amendment of Article VIII, Section 1-b(e) of the
Texas Constitution authorizing the legislature to increase the maximum amount of the local option residence homestead exemption from ad valorem taxation by a political subdivision.
See HB 1393. Last Action: 3-11-21 H Introduced and referred to committee on House Ways and Means
HJR 81 Davis, Yvonne(D) Proposing a constitutional amendment to authorize the
legislature to permit certain political subdivisions to adopt a temporary limitation on the appraised value for taxation of certain real property located in specified areas. General Remarks: Proposed constitutional amendment of Article VIII, Section 1-a-1 of the
Texas Constitution authorizing the legislature to allow taxing units to adopt a temporary limitation on appraised value in certain areas which limits the appraised value to the lesser of
the appraised value as required by other law or the preceding year's value. The law must specify the area to which the limitation applies, prescribe the period of not longer than 15
years, prescribe the types of property it applies to, along with any other eligibility requirements and administrative requirements. Expires 1/1/2038. Last Action: 3-29-21 H Committee action pending House Ways and Means
HJR 83 Allison, Steve(R) Proposing a constitutional amendment authorizing a local option
exemption from ad valorem taxation of all or part of the appraised value of the residence homesteads of certain peace officers.
General Remarks: Proposed constitutional amendment of Article VIII, Section 1-b of the Texas Constitution authorized the legislature to authorize a taxing unit to exempt all or part
of the appraised value of the residence homestead of a peace officer who resides in a high-
need area. See also HB 1601. Last Action: 2- 4-21 H Filed.
HJR 84 Schofield, Mike(R) Proposing a constitutional amendment establishing a limitation
on the total amount of ad valorem taxes that political subdivisions may impose on the residence homesteads. Companions: HJR 26 Geren, Charlie(R) (Refiled from 86R Session) HJR 53 Bohac, Dwayne(R) (Refiled from 86R Session) HJR 77 Pacheco, Leo (F)(D) (Refiled from 86R Session) HJR 22 Pacheco, Leo(D) (Identical) 11- 9-20 H Filed
General Remarks: Proposed constitutional amendment of Article VIII, Section 1-b(d) of the
Texas Constitution to allow the legislature to expand the tax ceiling for over-65 and disabled
homeowners to all taxing units. See HB 1705.
Proposed effective: 1/1/22. Last Action: 2- 9-21 H Filed
HJR 88 Johnson, Jarvis(D) Proposing a constitutional amendment to exempt from ad valorem taxation the total market value of the residence homesteads of certain elderly
persons and their surviving spouses. Companions: HJR 29 Bohac, Dwayne(R) (Refiled from 86R Session)
General Remarks: Proposed constitutional amendment to add Article VIII, Section 1-b(t) to the Texas Constitution to state a person is entitled to an exemption of the total market
value of their residence homestead if the person is 80 years of age or older and the person received a homestead exemption for at least the 10 preceding years. The surviving spouse is
entitled to the same exemption if they are 55 years of age or older when the deceased spouse
died, the property was the deceased spouse’s residence homestead and remans the surviving spouse’s homestead. See HB 1762. Proposed effective: 1/1/2022. Last Action: 2-10-21 H Filed.
HJR 91 Rodriguez, Eddie(D) Proposing a constitutional amendment authorizing the governing body of a political subdivision that adopts an exemption from ad valorem taxation.
Companions: HJR 129 Capriglione, Giovanni(R) (Refiled from 86R Session) SJR 44 Watson, Kirk(D)(Refiled from 86R Session) SJR 73 West, Royce(D) (Refiled from 86R Session)
General Remarks: Proposed constitutional amendment to Sec 1-b(e) to allow a tax unit to set a dollar amount to limit the amount of the optional homestead exemption when the taxing
unit exempts a percentage of the appraised value of a residence homestead. See HB 1858. Last Action: 2-11-21 H Filed.
HJR 106 White, James(R) Proposing a constitutional amendment repealing the provision that subjects land designated for agricultural use to an additional tax when the land is diverted
to a purpose other than agricultural use or sold. Companions: HJR 107 Sanford, Scott(R) (Refiled from 86R Session)
General Remarks: Repeals Section 1-d(f), Article VIII of the Texas Constitution. Repeals
the section that provides for rollback taxes on 1-d ag land.
Proposed effective 1-1-22. Last Action: 2-25-21 H Filed.
HJR 107 Schofield, Mike(R) Proposing a constitutional amendment providing for an exemption from ad valorem taxation for public school purposes of a dollar amount or a
percentage, whichever is greater, of the market value of a residence homestead.
General Remarks: Proposed constitutional amendment to sec 1-b(c) and (d) of Article VIII to allow a homestead exemption of $25,000 or 13 percent of the market value, whichever is
greater. Allows the tax ceiling to be adjusted if the taxpayer qualified before 2022. See HB 2294.
Last Action: 2-25-21 H Filed.
HJR 108 Krause, Matt(R) Proposing a constitutional amendment to authorize the
legislature to establish a lower limit on the maximum appraised value of residence
homesteads for ad valorem tax purposes and to establish a limit on the value.
General Remarks: Amends Section 1(i), Article VIII of the Texas Constitution and adds
subsection (k). Reduces the limitation the legislature may adopt on increases in appraised value of residence homesteads to 5% instead of 10%. Also allows the legislature to limit
increases in single family residences that are not homesteads to 10% or a greater percentage.
Last Action: 2-25-21 H Filed. Proposed effective: Shall be submitted to the voters at the
11/2/2021 election.
HJR 115 Martinez, Armando(D) Proposing a constitutional amendment relating to the maximum tax rate that may be imposed on property in an emergency services district. General Remarks: Amends Section 48-e, Article III of the Texas Constitution. Would allow increase to the limit on emergency services districts’ tax rate from 10 to 15 cents on every
$100.
Proposed effective: Shall be submitted to the voters at the 11/2/2021 election. Last Action: 3- 1-21 H Filed.
HJR 118 Allison, Steve(R) Proposing a constitutional amendment authorizing the legislature to provide for the appraisal of real property for ad valorem tax purposes based on
its purchase price.
General Remarks: Adds Subsection (k), Section 1, Article VIII to the Texas Constitution. Allows the legislature to limit the appraised value of real property each tax year following the
purchase of a property to the lesser of the market value or the sum of the purchase price and the initial value of any new improvements.
Proposed effective: Shall be submitted to the voters at the 11/2/2021 election.
Last Action: 3- 3-21 H Filed.
HJR 119 Patterson, Jared(R) Proposing a constitutional amendment authorizing the legislature to provide for an exemption from ad valorem taxation of all or part of the market
value of the residence homesteads of certain disabled first responders. Companions: HJR 139 Holland, Justin(R) (Refiled from 86R Session)
General Remarks: Proposed constitutional amendment to Section 1-b of Article VIII of the Texas Constitution to allow the legislature to exempt part of all of the market value of the
residence homestead of a disabled first responder. The legislature may also allow the surviving spouse of a disabled first responder to receive the exemption if the surviving spouse
has not remarried and the property was the residence of the first responder when they died and the property remains the residence homestead of the surviving spouse. See HB 2832. Proposed effective: 1/1/2022. Last Action: 3-15-21 H Introduced and referred to committee
on House Ways and Means
HJR 124 Ellzey, Jake (F)(R) Proposing a constitutional amendment authorizing the
legislature to increase the amount of the exemption from ad valorem taxation of property
owned by certain disabled veterans and the surviving spouses and children.
General Remarks: Amends Sec 2(b) of Article VIII of the Texas Constitution to allow the
legislature to increase the amounts of the disability exemption The exemption amount will be changed to $20,000 for a veteran with a disability rating of at least 10 percent but less
than 30 percent; $30,000 for a veteran with a disability rating of at least 30 percent but less than 50 percent; $40,000 for a veteran with a disability rating of at least 50 percent
but less than 70 percent; and $48,000 for a veteran with a disability rating of at least 70 percent. A veteran who has a disability rating of not less than 10 percent, is at least 65
years of age, or a disabled veteran whose disability is the loss or loss of use of a limb, total
blindness in at least one eye, or paraplegia, may be granted an exemption of $48,000. The surviving spouse and children of a veteran who dies on active duty may be granted an
exemption of up to $20,000. See HB 3070. Last Action: 3-15-21 H Introduced and referred to committee on House Ways and Means
HJR 125 Ellzey, Jake (F)(R) Proposing a constitutional amendment to allow the surviving
spouse of a person who is disabled to receive a limitation on the school district ad valorem
taxes on the spouse's residence homestead if the spouse is 55 years.
General Remarks: Amends Sec. 1-b(d) of Article VIII of the Texas Constitution to allow
the surviving spouse of a disabled individual which is age 55 or older to keep the limitation on the total amount of ad valorem taxes levied by a school district. Includes a temporary
provision to refund taxes paid for the 2020 or 2021 tax year if the amount paid exceeds the
amount that should have been imposed. Last Action: 3-29-21 H Committee action pending House Ways and Means
HJR 129 Thierry, Shawn(D) Proposing a constitutional amendment authorizing the
governing body of a political subdivision to adopt a residence homestead exemption from ad
valorem taxation of either a percentage or a portion, expressed as a dollar amount, of the market value of an individual's residence homestead.
General Remarks: Amends Sec. 1-b(e) of Article VIII of the Texas Constitution to allow a political subdivision to adopt a homestead exemption which is a percentage of the appraised
value. The percentage may not exceed 20 percent. Alternatively, the political subdivision
may adopt a dollar amount which may not be less than $5,000 or more than $100,00. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HJR 131 Metcalf, Will(R) Proposing a constitutional amendment to authorize the
legislature to limit the maximum appraised value of real property for ad valorem tax purposes. Companions: HJR 50 Metcalf, Will(R)(Refiled from 86R Session)
General Remarks: Amends Sec. 1(i) of Article VIII of the Texas Constitution to authorize
the legislature to limit the maximum appraised value of real property, instead of just a residence homestead. The limitation takes effect the tax year following the first tax year in
which the owner owns the property on January 1 or the year after the owner acquired the property if the property qualifies for a homestead exemption under Sec. 1-b. The limitation
expires on January 1 of the tax year following the tax year in which the owner ceases to
own the property, except the legislature may provide for the limitation to continue during ownership by the spouse or surviving spouse. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HJR 132 Metcalf, Will(R) Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead
for ad valorem taxation. Companions: HJR 28 Bohac, Dwayne(R) (Refiled from 86R Session)HJR 51 Metcalf,
Will(R) (Refiled from 86R Session)HJR 134Gutierrez, Roland(D) (Refiled from 86R
Session) SJR 31Kolkhorst, Lois(R) (Identical) 3- 9-21 S Introduced and referred to
committee on Senate Local Government
General Remarks: Amends Section 1(i) of Article VIII of the Texas Constitution to authorize the legislature to set a lower limit on the maximum appraised value of a residence
homestead of 105 percent of the appraised value for the preceding tax year. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HJR 134 Bernal, Diego(D) Proposing a constitutional amendment requiring the periodic
review of state and local tax preferences and the expiration of those tax preferences.
General Remarks: Adds Section 27 to Article VIII of the Texas Constitution, which would
require the legislature to provide for a periodic review of tax preferences.
Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HJR 136 Rodriguez, Eddie(D) Proposing a constitutional amendment authorizing the
governing body of a political subdivision other than a school district to adopt an exemption
from ad valorem taxation of a portion.
General Remarks: Amends Sec. 1-b to Article VIII of the Texas Constitution to allow a
taxing unit other than a school to exempt a portion of an individual’s residence homestead. The exemption is $5,000 unless the average market value of residence homestead exceeds
$25,000. If the average market value exceeds $25,000, the taxing unit can adopt a higher
dollar amount not to exceed 20 percent of the average market value of residence homesteads in the taxing unit. See HB 3359. Last Action: 3-22-21 H Introduced and referred to committee on House Ways and Means
HJR 141 Goldman, Craig(R) Proposing a constitutional amendment to authorize a
political subdivision other than a school district to establish a limitation on the amount of ad valorem taxes. Companions: HJR 62Bucy, John(D)(Identical) 3-11-21 H Introduced and referred to
committee on House Ways and Means HJR 71 Wilson, Terry(R) (Identical) 3-11-21 H
Introduced and referred to committee on House Ways and Means
General Remarks: Amends Sec. 1-b(h) of Article VIII of the Texas Constitution to allow any political subdivision other than a school to establish a limit on the amount of taxes that
can be imposed on the residence homestead of an individual who is disabled or over age 65. Currently Sec. 11.261 of the Tax Code only applies to a county, municipality or junior
college district. See HB 3437. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HJR 149 Sanford, Scott(R) Proposing a constitutional amendment repealing the
provision that subjects land designated for agricultural use to an additional tax when the
land is diverted to a purpose other than agricultural use or sold. Companions: HJR 107 Sanford, Scott(R) (Refiled from 86R Session) HJR 106 White, James(R) (Identical) 3-15-21 H Introduced and referred to committee on House Ways and Means
General Remarks: Repeals Section 1-d(f), Article VIII of the Texas Constitution. Repeals the section that provides for rollback taxes on 1-d ag land. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HJR 154 Burns, DeWayne(R) Proposing a constitutional amendment prohibiting certain
school district maintenance and operations ad valorem taxes on the fulfillment of certain
conditions.
General Remarks: No ISD may impose a tier 1 M&O tax in any year following a year in
which said tax was zero and may not impose an M&O tax in any year following a year in which a general law abolishes the ISD M&O tax. Annually, the commissioner will determine
if the prohibition decreases funding to public schools and report to the Legislature.
Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HJR 155 Stephenson, Phil(R) Proposing a constitutional amendment authorizing the
legislature to provide for the adjustment of the limitation on the amount of ad valorem
taxes imposed by a school district on the residence homestead.
General Remarks: Amends Section 1-b, Article VIII of the Texas Constitution to add
subsection d-2 which authorizes the adjustment of the limitation on the ad valorem taxes
imposed by a school district on the residence homestead of elderly or disabled persons if the school district adopts, changes, or rescinds a local option residence homestead exemption. Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
HJR 157 Gates, Gary(R) Proposing a constitutional amendment authorizing the legislature to provide for a credit against the ad valorem taxes imposed on the property of
certain businesses that are required to close by an order.
Companions: SJR 23 Paxton, Angela(R)(Identical) 3- 9-21 S Introduced and referred to committee on Senate Finance
General Remarks: Amends Article VIII of the Texas Constitution by authorizing the legislature to provide a credit against ad valorem property taxes if a business is ordered to
close by a governing official or body in response to a disaster. See also SJR 23.
Proposed effective: if approved by voters at an election to be held 11-2-21.
Last Action: 3-29-21 H Introduced and referred to committee on House Ways and Means
SB 56 Zaffirini, Judith(D) Relating to the availability of personal information of a current
or former federal prosecutor or public defender.
General Remarks: Amends Government Code 552.117(a), 552.1175 and cleans up changes made to Government Code in prior sessions. It adds federal public defender, deputy
federal public defender, or assistant federal public defender and the spouse or child of the current or former attorney or public defender to those whose home address, home telephone
number emergency contact information and SSN are excepted from pen records. It also adds
current or former US attorney, assistant US attorney, federal public defender, deputy federal public defender, or assistant federal public defender to the list of those who can have their
information redacted under 25.025 of the Tax Code.
Proposed effective: immediately if passed by two-thirds of both houses, otherwise 9/1/2021.
Last Action: 3- 31-21 S Introduced and referred to committee on Senate State Affairs SB 58 Zaffirini, Judith(D) Relating to purchasing of cloud computing services by a political
subdivision. Companions: HB 2986 Israel, Celia(D) (Refiled from 86R Session) HB 751 Israel, Celia(D) (Identical) 12- 8-20 H Filed
General Remarks: Amends Local Government Code 271.003 and would allow governmental agencies to purchase cloud computing services along with other types of personal property
currently allowed. See also HB 751.
Proposed effective: immediately if passed by two-thirds of both houses, otherwise effective
9/1/2021.
Last Action: 3- 3-21 S Introduced and referred to committee on Senate Local Government SB 63 Nelson, Jane(R) Relating to the system for appraising property for ad valorem tax
purposes.
General Remarks: Amends 1.086(a)-(e), 6.035(a-1), 6.054, 6.41(f), 11.45(a), (d), (e),
23.44(a), (d), 23.57(a), (d), 23.79(a), (d), 23.85(a), (d), 23.95(a), (d), 23.9805(a), (d),
25.193(b), 25.25(e), 41.44(d), 41.45(a). Adds 25.25(e-1), 41.67(e).
The proposed legislation reforms the governance of appraisal boards and expedites taxpayer
applications. Any owner may require the chief appraiser and ARB to send required notices via
email. The bill will limit the time in which an individual may serve as a member on the appraisal district’s board of directors to six years. An individual also may not serve if they
appraised property for compensation, engaged in the business of representing property owners for compensation, or were employed by the appraisal district during the preceding
three years. An individual may not be employed by the appraisal district if they served on the ARB for the district in the preceding two years. The bill also requires chief appraisers to take
action on taxpayer applications within 90 days after the date the application is received and fully explain each reason for any denial. The bill also requires ARBs to schedule hearings no
later than 90 days after a request. A chief appraiser may not offer evidence or argument to support a denial of an application during a 25.25 or chapter 41 hearing other than the reasons
included in the notice of denial. The bill will require a box on a protest for to include a single
checkbox for both unequal and excessive appraisal. The bill would also require an ARB to schedule a protest hearing under chapter 41 no later than 90 days after the date the notice
is filed.
Proposed effective: 9/1/2021. Last Action: 3- 3-21 S Introduced and referred to committee
on Senate Finance.
SB 113 West, Royce(D) Relating to community land trusts.
General Remarks: Amends Local Government Code 373B.003; Tax Code 23.21(d), (d),
26.10. Adds 23.21(c-1), 26.10(d) and provides new direction on the organization of a community land trust and detailed appraisal procedures to appraise property as a community
land trust.
Proposed effective: 9/1/2021 but applies only to ad valorem taxes imposed on or after this date. Last Action: 3- 3-21 S Introduced and referred to committee on Senate Local
Government SB 134 Johnson, Nathan(D) Relating to the determination of an ad valorem tax protest or
appeal on the ground of the unequal appraisal of property on the basis of the appraised value
of the property relative to the median appraised value.
General Remarks: Amends 41.43(b), 42.26(a). Adds 41.43(e). 42.26(e) and clarifies that an equity analysis must only use comparable properties inside of the appraisal district's
boundaries where the subject property is located, unless a reasonable number does not exist in the district, then an appraiser can utilize comparable properties within Texas.
Proposed effective: 9/1/2021. Last Action: 3- 3-21 S Introduced and referred to committee
on Senate Local Government
SB 215 Bettencourt, Paul(R) Relating to the creation of the office of inspector general at
the Texas Education Agency to investigate the administration of public education. General Remarks: Adds Education Code Chapter 7, Subchapter E. Amends Education Code
39.057(a) to create the Office of Inspector General at the Texas Education Agency to investigate, prevent, and detect wrongdoing, fraud, waste, and abuse in the administration
of public education by school districts. The office’s authority includes the power to conduct special accreditation investigations under 39.057(a); attend a closed meeting if relevant to
the discovery of information regarding any allegations of wrongdoing, fraud, waste, or abuse, except for the private consultation of the entity with its attorney permitted by Section
551.071, Government Code; subpoena witnesses and records relevant to the investigation;
and make findings of fact that an entity committed wrongdoing, fraud, waste, or abuse and take appropriate action as determined by the Commissioner.
Proposed Effective: Immediately if passed by two-thirds of both houses; otherwise, September 1, 2001. Last Action: 3- 3-21 S Introduced and referred to committee on Senate
Education.
SB 230 Seliger, Kel(R) Relating to the continuing education requirement for county
commissioners. Companions: HB 192 Ortega, Lina(D) (Identical) 11- 9-20 H Filed
General Remarks: Amends Local Government Code 81.0025(a), (b). to allow the 16
required educational hours for a county commissioner to be completed online instead of solely
in person.
Proposed effective: Immediately if passed by two-thirds of both houses; otherwise, 9/1/2021.
Last Action: 3- 3-21 S Introduced and referred to committee on Senate Local Government SB 234 Hall, Bob(R) Relating to the use by a political subdivision of public funds for
lobbying activities. Companions: HB 749 Middleton, Mayes(R) (Identical) 12- 7-20 H Filed
General Remarks: Adds Government Code 556.0056; amends Local Government Code
81.026, repeals Local Government Code 89.002 to restrict the use of public funds by political subdivisions for lobbying activities by a individual required to register as a lobbyist or pay a
nonprofit state association or organization that primarily represents political subdivisions and
hires or contracts with an individual required to register as a lobbyist. If a political subdivision engages in such activity, a taxpayer or resident may file a lawsuit for injunctive relief and
obtain their reasonable attorney's fees and costs if they prevail. Prohibited expenditures provided by contract after the effective date would be void. See also HB 749.
Proposed effective: 9/1/2021. Last Action: 3- 3-21 S Introduced and referred to committee
on Senate State Affairs SB 266 West, Royce(D) Relating to the authority of the commissioner’s court of a county
to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a
dollar amount, of the appraised value of an individual's res General Remarks: Amends 11.13(i) and adds 11.13(x) of the Tax Code to allow a dollar
amount exemption on a residence homestead that is adopted by a county commissioner's
court before July 1. The exemption amount may not exceed $100,000. See also SJR 18.
Effective 1/1/2022 Last Action: 3- 3-21 S Introduced and referred to committee on Senate
Local Government
SB 300 Hinojosa, Chuy(D) Relating to eligibility for the exemption from ad valorem
taxation of the residence homestead of the surviving spouse of certain first responders.
General Remarks: Amends Sec. 11.134(a)(1) to broaden the definition of “first responder”
to include agents of Immigration and Customs Enforcement, customs and border protection
officers, border patrol agents with United States Custom and Border Protection and immigration enforcement agents or deportation officers of the Department of Homeland
Security. Amends Sec. 11.134(b) so a surviving spouse who has not remarried is entitled to an exemption of the total appraised value of their residence homestead, if the first responder
is killed in the line of duty and was a resident of Texas when they died.
Proposed effective: 1/1/2022. Last Action: 3- 3-21 S Introduced and referred to committee
on Senate Finance. SB 329 Paxton, Angela(R) Relating to a credit against the ad valorem taxes imposed on
the property of certain businesses that are required to close by an order, proclamation, or
other instrument.
General Remarks: Amends Chapter 31 of the Tax Code, by adding Section 31.038 and
proposes that small businesses (fewer than 100 employees) are entitled to a credit against
the ad valorem taxes imposed on property necessary for and used to operate a business, if required to close by an official order issued by the state, or a political subdivision of the state,
in response to a disaster.
The tax credit would be calculated using the following formula: (amount of taxes imposed on
the property by taxing unit) x (number of days required to close / 365 days).
The taxpayer must file an application and affidavit with the chief appraiser of the appraisal
district to receive the credit. The chief appraiser would then forward a copy of the application
to each taxing unit.
The bill only applies to ad valorem taxes imposed for a year beginning on or after the effective
date. See also SJR 23.
Proposed effective: 1/1/22, if voters approve constitutional amendment. Last Action: 1-12-
21 S Filed.
SB 330 Lucio, Eddie(D) Relating to the exemption from ad valorem taxation of property
owned by a charitable organization that provides a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their
families.
General Remarks: Amends Sec. 11.18(d) of the Tax Code to add another qualifying
purpose for a charitable organization, which is providing a meeting place and support services for organizations that provide assistance to persons with substance use disorders and their
families without regard to the beneficiaries’ ability to pay.
Proposed effective: 1/1/2022. Last Action: 3- 9-21 S Introduced and referred to committee
on Senate Finance.
SB 334 Johnson, Nathan(D) Relating to disclosure under the public information law of
certain records of an appraisal district.
General Remarks: Amends Section 552.149(b) of the Gov’t Code with the following three changes:
1. Despite a request by a property owner, a chief appraiser would no longer have to produce
a copy of each item of information that the chief appraiser took into consideration but does
not plan to introduce at the hearing on a taxpayer’s protest.
2. Comparable sales data is available to property owner not only for relevant matters to be determined by the appraisal review board, but also by an arbitrator on an appeal under
Chapter 41A of the Tax Code.
3. In addition to a hearing on a protest, information obtained under this section could also be
used as evidence or argument on appeal through binding arbitration.
Proposed Effective: immediately if approved by two-thirds of both houses, otherwise effective
on Sept. 1, 2021.
Last Action: 3-16-21 H Introduced and referred to committee on House Ways and Means
SB 449 Hancock, Kelly(R) Relating to the authority of a property owner to bring suit to
compel an appraisal district, chief appraiser, or appraisal review board to comply with a
procedural requirement applicable to an ad valorem tax protest.
General Remarks: Adds Chapter 41, Subchapter E, Sections 41.81, 41.82, 41.83 to the Tax
Code allowing a property owner to file a lawsuit against an appraisal district, chief appraiser, or ARB if it fails to comply with procedural requirements after given notice of the requirement
and allegedly fails to comply within 10 days of the notice's delivery.
Proposed effective: 1/1/22. Last Action: 1-26-21 S Filed.
SB 489 Kolkhorst, Lois(R) Relating to the limitation on increases in the
appraised value of a residence homestead for ad valorem taxation. Companions: HB 383 Bohac, Dwayne(R) (Refiled from 86R Session) HB 946 Metcalf, Will(R) (Refiled from 86R Session) HB 4329 Gutierrez, Roland(D) (Refiled from 86R Session)
General Remarks: Amends Tax Code Section 23.23, to lower the residence homestead cap from 10% to 5%.
Proposed effective: 1/1/22 if constitutional amendment is approved November 2021. Last Action: 3- 9-21 S Introduced and referred to committee on Senate Local Government
SB 515 Huffman, Joan(R) Relating to procurement by a political subdivision of a contingent
fee contract for legal services. Companions: HB 1428 Huberty, Dan(R) (Identical) 1-27-21 H Filed
General Remarks: Amends Section 2254.102(e) of the Government Code to expand
contracts for legal services that do not require review and approval by the Texas Attorney General's Office to collects of obligations owed to political subdivisions. Proposed effective: 9/1/21. Last Action: 3- 9-21 S Introduced and referred to committee on
Senate Jurisprudence.
SB 611 Campbell, Donna(R) Relating to an exemption from ad valorem taxation of the
residence homestead of the surviving spouse of a member of the armed services of the United
States who is killed or fatally injured in the line of duty. Companions: HB 275 Miller, Rick(R) (Refiled from 86R Session) SB 196 Campbell, Donna(R) (Refiled from 86R Session)
General Remarks: Amends Sections 11.133(b) and 11.431(a) of the Tax Code to extend the total exemption of the residence homestead of a surviving spouse of a member of the
armed services to those who are killed or fatally injured in the line of duty, and not just killed in action. See SJR 35. Proposed effective: 1/1/2022 if a constitutional amendment is approved in Nov. 2021. Last
Action: 3-30-21 S Voted favorably from committee on Senate Veteran Affairs and Border
Security.
SB 613 Zaffirini, Judith(D) Relating to an exemption from ad valorem taxation of real
property owned by a charitable organization for the purpose of renting the property at below-
market rates to low-income and moderate-income households.
General Remarks: Adds Sec. 11.18(d)(26) to the Tax Code to add as a charitable purpose
an organization providing services as a HUD-approved housing counseling agency and rental housing to low-income and moderate-income households at below-market rates. This
exemption will apply to property that is used to provide the rental housing in a municipality
with a population of 200,000 or more that is located in a county on the Texas-Mexico border that has a population of less than 300,00. Proposed effective: 1/1/2022. Last Action: 3-11-21 S Introduced and referred to
committee on Senate Finance.
SB 670 Springer, Drew (F)(R) Relating to the exemption from ad valorem taxation
of real property leased to and used by certain schools. Companions: HB 1022 Murphy, Jim(R) (Identical) 3- 4-21 H Introduced and referred to
committee on House Ways and Means
General Remarks: Adds Sec. 11.211 to the Tax Code to allow an exemption of the portion of real property that is leased to an open-enrollment charter school and is used exclusively
for the operation or administration of the organization or the performance of other educational functions and is reasonably necessary for that purpose. The owner must also certify by
affidavit that if the lease agreement requires the organization to pay the taxes as part of the total consideration paid to the owner, the owner will reduce the consideration by the amount
the taxes are reduced as a result of the exemption, or that the school no longer needs to pay the taxes if the lease required the school to pay the taxes separately. See SJR 38.
Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021.Last Action: 3-11-21 S Introduced and referred to committee on Senate Finance.
SB 671 Seliger, Kel(R) Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization and used in providing housing and related
services to certain homeless individuals. Companions: HB 349 Craddick, Tom(R) (Identical)2-25-21 H Introduced and referred to
committee on House Ways and Means
General Remarks: Amends Sec. 11.18(p) of the Tax Code to modify the requirement for the type of organization receiving a Sec. 11.18(d)(23) charitable exemption to provide
housing and related services to the homeless. It amends Sec. 11.18(p) to say that the property must owned by a charitable organization that has been in existence for at least 12
years if the property is located on or consists of a single campus in a municipality of more than 750,000 and less than 850,000. Or the organization can be in existence for two years if
the property is located on or consists of a single campus if it is located within a municipality of more than 100,000 and less than 150,000 and at least part of which is located in a county
with a population of less than 5,000.
Proposed effective: 1/1/2022. Last Action: 3-11-21 S Introduced and referred to committee on Senate Finance.
SB 689 Lucio, Eddie(D) Relating to the authority of the governing body of a taxing unit to waive penalties and interest on delinquent ad valorem taxes imposed on property located in
a disaster area.
General Remarks: Amends Section 33.011 (d) and (l) of the Tax Code and proposes the
authorization of a taxing unit to waive penalties and interest on delinquent taxes for the tax year
during which a property is located in a disaster area.
The current statue does not permit the waiver of penalties and interest on this basis.
Proposed effective: 1/1/22 and would apply only to taxes that become delinquent on or after the effective date. Last Action: 3-11-21 S Introduced and referred to committee on Senate
Local Government
SB 725 Schwertner, Charles(R) Relating to the qualification of land for appraisal for ad
valorem tax purposes as agricultural land and the liability for the additional tax imposed on such land if the use of the land changes as a result of a condemnation Companions: HB 2043 Leman, Ben(R) (Identical) 2-22-21 H Filed
General Remarks: Adds Tax Code 23.46(e-1) and (g) to require land will not lose special
valuation for ag if a portion is taken by condemnation for a right of way if the remainder of the land still qualifies for ag. Any additional taxes due because land is diverted to a non-ag
use as a result of condemnation is the responsibility of the condemning entity and not the
property owner.
Proposed effective: 9/1/21. Last Action: 3-29-21 S Committee action pending Senate Local Government
SB 729 Johnson, Nathan(D) Relating to maintenance and production of electronic public
information under the public information law. Companions: HB 1810 Capriglione, Giovanni(R) (Identical) 2-10-21 H Filed SB 928 Zaffirini, Judith(D) (Identical) 3- 2-21 S Filed
General Remarks: Amends Section 552.002(a-2) and Section 552.2285 of the Government
Code. Mirrors HB 1810.
Public information would include “data dictionaries and other indicia of the type or category of information held in each field of a database.” Electronic information that is maintained or
produced in an electronic spreadsheet or database that is searchable or sortable would be
available to the public in that format.
Proposed effective: 9/1/2021. Last Action: 3-11-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 734 Paxton, Angela(R) Relating to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child
in a foster or adoptive home.
General Remarks: Amends Sec. 11.18(d) of the Tax Code to add as a charitable function providing support or relief to children with disabilities in need of residential care, and providing
services related to planning for the placement or placing children in foster or adoptive homes or providing support or relief to women who are or may be pregnant who are considering
placing their unborn children for adoption.
Proposed effective: 1/1/2022. Last Action: 3-11-21 S Introduced and referred to committee
on Senate Finance.
SB 742 Birdwell, Brian(R) Relating to installment payments of ad valorem taxes on
property in a disaster area.
General Remarks: Amends Sections 31.032 and 31.033 of the Texas Property Tax Code.
This bill proposes to authorize taxing units to allow an installment-payment option for taxes on real and personal property owned or leased by a business under certain revenue limits,
that were not damaged by disaster, but were located in a disaster area. The bill would allow the governing body of a taxing unit to adopt this installment-payment option.
The current statute only permits installment-payments for homestead real property and
personal property located in a disaster area that were actually directly damaged by disaster.
Proposed effective: immediately if two-thirds of all members elected to each house approve; otherwise, 9/1/21. Last Action: 2-23-21 S Filed. 3-30-21 S Recommended for
Local/Uncontested Calendar
SB 794 Campbell, Donna(R) Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran.
General Remarks: Amends Sec. 11.131(b) of the Tax Code to state “has been awarded by” instead of “receives from” 100 percent disability compensation from the U.S. Department of
Veterans Affairs.
Proposed effective: 1/1/2022. Last Action: 3-30-21 S Voted favorably from committee on
Senate Veteran Affairs and Border Security
SB 887 Eckhardt, Sarah (F)(D) Relating to the authority of the governing body of a taxing unit to adopt a local option residence homestead exemption from ad valorem taxation of a
percentage or a portion, expressed as a dollar amount, of the appraised.
General Remarks: Amends Sec. 11.13(n) of the Tax Code to allow a taxing to adopt an
optional homestead exemption of either a percentage of the appraised value of the owner’s residence homestead, or a dollar amount, but not both. If adopting a dollar amount, the
amount may not be less than $5,000. If adopting a percentage which produces an exemption
of less than $5,000, the individual is entitled to an exemption of $5,000. See SJR 42.
Proposed effective: 1/1/2022 if a constitutional amendment is approved Nov. 2021.
Last Action: 3- 1-21 S Filed. 3-11-21 S Introduced and referred to committee on Senate Local Government
SB 916 Seliger, Kel(R) Relating to information regarding certain noncompliance by an
appraisal district in the Texas Department of Licensing and Regulation records of a professional property tax appraiser serving as chief appraiser for the district. General Remarks: Adds Occupations Code Section 1151.109 requiring TDLR implement a rule requiring a note of non-compliance in the file of a RPA who serves as chief of a CAD for
any reason and to give that information to any future governmental entity looking to employ
the RPA as a chief appraiser.
Proposed effective: 9/1/21. Last Action: 3-29-21 S Committee action pending Senate Local Government
SB 923 Zaffirini, Judith(D) Relating to open government.
General Remarks: Mirrors HB 2683 and 1810, SB 729, and HB 2913. Also adds Section 552.328 to the Government Code, which outlines the steps a requestor
can make if a governmental body fails to respond to an open records request, and the
consequences to the governmental body if certain actions are not taken. Adds Section 181.060 to the Health and Safety Code. Would allow disclosure of the name or
location of a facility in which residents have been diagnosed with a communicable disease, and the number of residents who have been diagnosed with a communicable disease.
Proposed effective: 9/1/2021. Last Action: 3-11-21 S Introduced and referred to
committee on Senate Business and Commerce
SB 924 Zaffirini, Judith(D) Relating to requirements for open meetings that are broadcast over the Internet or held by telephone conference or videoconference call. Companions: HB 2683 Canales, Terry(D) (Identical) 3- 3-21 H Filed
General Remarks: Mirrors HB 2683 by adding Section 551.008 to Chapter 551 of the Government Code. Would only apply to open meetings being held in whole or in part by video
or telephone conference. Lists certain requirements to be met so that the public can access and/or participate in a meeting that is taking place by phone or video conference call (e.g.,
toll free call-in number, audiovisual recordings, etc.).
Amends Section 551.128(b) and (c) by requiring a governmental body to broadcast an open meeting over the Internet if the location of the meeting is not accessible to members of the
public or is not large enough to accommodate all persons seeking to attend the meeting in
person. This access would need to be “free and open.”
Proposed effective: 9/1/2021. Last Action: 3-25-21 H Committee action pending House State
Affairs
SB 927 Zaffirini, Judith(D) Relating to a governmental body's response to a request for
public information. Companions: HB 3015 Hernandez, Ana(D)(Identical)3- 5-21 H
Filed
General Remarks: Adds Subsections (f) and (g) to Section 552.221 of the Government Code. A governmental body has 10 business days to notify a requestor if it has no responsive
records to an open records request. If the responsive records have been withheld under a previous determination, then the governmental body must specify the previous
determination.
Also adds Section 552.328, which outlines the steps a requestor can make if a governmental body fails to respond to an open records request, and the consequences to the governmental
body if certain actions are not taken.
Proposed effective: 9/1/2021. Last Action: 3-11-21 S Introduced and referred to committee on Senate Business and Commerce
SB 928 Zaffirini, Judith(D) Relating to maintenance and production of electronic public
information under the public information law. Companions: HB 1810 Capriglione, Giovanni(R) (Identical)2-10-21 H Filed SB 729 Johnson, Nathan(D)(Identical) 2-22-21 S Filed
General Remarks: Mirrors HB 1810 and SB 729. Amends Section 552.002(a-2) and adds
Section 552.2285 to the Government Code.
Public information would include “data dictionaries and other indicia of the type or category
of information held in each field of a database.” Electronic information that is maintained or
produced in an electronic spreadsheet or database that is searchable or sortable would be available to the public in that format. Amends Section 552.002(a-2) and Section 552.2285 of
the Government Code.
Public information would include “data dictionaries and other indicia of the type or category of information held in each field of a database.” Electronic information that is maintained or
produced in an electronic spreadsheet or database that is searchable or sortable would be
available to the public in that format.
Proposed effective: 9/1/2021. Last Action: 3-11-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 929 Zaffirini, Judith(D) Relating to the posting of certain contracts to the Internet
websites of governmental bodies. Companions: HB 2913 Capriglione, Giovanni(R) (Identical) 3- 4-21 H Filed
General Remarks: Adds Section 2265.002 to Chapter 2265 of the Government Code to require governmental bodies to post on their website each contract it has entered into for the
purchase of goods and services, whether or not the contract was a result of competitive
bidding and regardless of the price of the contract. Also provides the timeline for when a contract must be posted on the website and for how long. This law would apply retroactively
– each contract entered into for goods and services before the effective date must be posted by 9/1/2022. In some instances, additional documentation must also be posted.
Proposed effective: 9/1/2021. Last Action: 3-11-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 1027 West, Royce(D) Relating to the authority of an owner of certain residential real
property to pay the ad valorem taxes imposed on the property in installments.
General Remarks: Amends Chapter 31 of the Tax Code to add Section 31.033, which relates to installment payments for taxes on a property used for residential purposes and that has
fewer than three living units. Provides for installments to be made in eight equal installments without penalty and interest, so long as the taxpayer complies with the requirements stated
therein. A person may not make installment payments under this proposed addition on more than five properties at any one time.
Further amends Section 33.08(b) of the Tax Code to provide for the addition of the
proposed Section 31.033.
Proposed effective: Taxes for which the delinquency date is on or after September 1, 2021. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1029 Huffman, Joan(R) Relating to the exemption from ad valorem taxation for certain
solar or wind-powered energy devices.
General Remarks: Amends Sec. 11.27 of the Tax Code to say that a person is entitled to
exemption for the amount of appraised value of real property owned by the person that arises
from the installation or construction on the property of a solar or wind-powered energy device. Also adds Section (a-1) to say that a person is entitled to an exemption of the appraised value
of a solar or wind-powered device owned by the person that is installed or constructed on real property and is primarily for production or distribution of energy for on-site use regardless of
whether the person owns the real property.
Proposed effective: 9/1/2021 or immediately if receiving a vote of two-thirds of all members of both houses. Last Action: 3-18-21 S Introduced and referred to committee on Senate
Finance.
SB 1034 Hughes, Bryan(R) Relating to the inclusion in a notice of appraised value of a
property owner's residence homestead delivered to the owner by the chief appraiser of an appraisal district of information regarding the sales prices of other single-family homes in the
same neighborhood. General Remarks: Adds Tax Code 25.19(m) requiring information to the notice of appraised
value for homestead owners to include a separate document showing all homes sold within the owner's neighborhood during the last three years along with additional language regarding
the average sales price per square foot and the homeowner's price per square foot.
Proposed effective 1/1/22. Last Action: 3-18-21 S Introduced and referred to committee on
Senate Local Government
SB 1096 Creighton, Brandon(R)Relating to the limitation on increases in the appraised
value of a residence homestead for ad valorem taxation. Companions: SB 657 Creighton, Brandon(R)(Refiled from 86R Session)
General Remarks: Amends Tax Code 23.23 which will reduce the property tax appraisal cap on residence homesteads from 10 percent to the following applicable percentage: 1) 3
percent if the appraised value of a homestead is $1 million or less; or 2) 5 percent if the
appraised value of a homestead is more than $1 million. See SJR 46.
Proposed effective: 1/1/22. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1116 Bettencourt, Paul(R) Relating to a county, city, or independent school district
posting election results on an Internet website.
General Remarks: Adds Section 65.016 to the Election Code. A county, city, or ISD that holds an election and maintains a website shall post on its website the election results, the
total number of votes cast, and the totally number of votes cast for or against each candidate/measure. Public accessibility to this information must be available as soon as
practicable after the election, and without having to make more than two selections or view more than two network locations after accessing the county, city, or ISD website.
Proposed effective: 9/1/21. Last Action: 3-26-21 S Voted favorably from committee on
Senate State Affairs
SB 1131 Paxton, Angela(R) Relating to the calculation of "last year's levy" for purposes
of calculating certain ad valorem tax rates of a taxing unit.
General Remarks: Amends Tax Code 26.012 to modify the definition of “last year’s levy”
for purposes of property tax rate calculation to include the amount of taxable value equal to the difference between: 1) the total taxable value for the preceding year of property taxable
by the taxing unit in the preceding year that is the subject of a judicial appeal on July 25;
and 2) the product of the amount described by 1), above, and the average percentage, expressed as a decimal, by which the total taxable value of property taxable by the taxing
unit was reduced in judicial appeals during the five-year period ending with the preceding tax year.
Proposed effective: 1-1-22. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1134 Hughes, Bryan(R) Relating to address confidentiality on certain documents for certain federal officials and family members of certain federal officials or federal or state
court judges. Companions: HB 4347 Hefner, Cole(R)(Identical) 3-29-21 H Introduced and referred to
committee on House Judiciary and Civil Jurisprudence
General Remarks: Amends Sections 13.0021, 13.004(c), 15.0215, 254.0313 of the
Election Code, Section 145.007 of the Local Government Code, Section 11.008(j) of the
Property Code, Section 25.025(a) and (a-1) of the Tax Code, Section 521.054 and 521.121 of the Transportation Code, Section 552.117(a) and 572.035 of the Government Code.
Would extend the confidentiality of a residence address to federal officials (including federal
bankruptcy judges), a marshal of the U.S. Marshals Service, a U.S. attorney, or their family
members (as defined under Section 31.006 of the Finance Code).
Also amends Section 411.179 of the Government Code by allowing the use of a courthouse
address in lieu of a residence address on a driver’s license belonging to federal officials (including federal bankruptcy judges), a marshal of the U.S. Marshals Service, a U.S.
attorney, or a family member of the aforementioned.
Proposed effective: 9/1/21. Last Action: 3-31-21 S Voted favorably from committee on Senate State Affairs
SB 1207 Hall, Bob(R) Relating to the requirements for eligibility for a limitation on the
appraised value of property for school district maintenance and operations ad valorem tax
purposes under the Texas Economic Development Act and the imposition.
General Remarks: Adds Tax Code Sections 313.034 and 313.0274. Beginning in the third
year after the start of a Chapter 313 limitation, each recipient must submit to the comptroller an annual independent audit of tax revenues attributable to the effect of the
project and the M&O revenue lost due to the agreement. If the audit shows that the total gain in revenue does not offset the school M&O lost, the recipient is liable to the state for a
penalty equal to the school M&O revenue lost due to the limitation for that year. If a casualty loss impacts the revenue, the recipient may request a waiver of the penalty from
the comptroller.
Proposed effective: Immediately with 2/3 vote or 9/1/2021.
Last Action: 3-18-21 S Introduced and referred to committee on Senate Natural Resources/Economic Development
SB 1211 Kolkhorst, Lois(R) Relating to the determination of the total taxable value of
property in a school district that has entered into an agreement under the Texas Economic
Development Act.
General Remarks: Amends Educ Code 48.256. When calculating DPV for a District with 313 limitation agreements, the commissioner will only deduct half of the market value not
fully taxable.
Proposed effective: 9-1-21. Last Action: 3-18-21 S Introduced and referred to committee on Senate Natural Resources/Economic Development.
SB 1225 Huffman, Joan(R) Relating to the authority of a governmental body impacted
by a catastrophe to temporarily suspend the requirements of the public information law. Companions: HB 3627 Paddie, Chris(R)(Identical) 3-22-21 H Introduced and referred to
committee on House State Affairs
General Remarks: Amends Section 552.233 of the Government Code to clarity when a
governmental body can temporarily suspend the requirements of public information law when experiencing a “catastrophe.” A catastrophe must directly impact the governmental
body’s ability to comply with public information law. Working remotely does not qualify a
governmental body to suspend compliance. A suspension is allowed only once per catastrophe for a period not to exceed 14 consecutive calendar days.
Proposed effective: 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Business and Commerce.
SB 1245 Perry, Charles(R) Relating to the farm and ranch survey conducted by the
comptroller for purposes of estimating the productivity value of qualified open-space land as part of the study of school district taxable values.
General Remarks: Adds Tax Code 23.61. The comptroller will conduct an annual survey for estimating productivity values as part of the PVS. The comptroller shall prepare and
issue a manual, not later than Jan 1 2022 to assist property owners in completing the survey and will conduct training to the public on same. Each chief appraiser shall distribute
the manual to their ag advisory board.
Proposed effective: 9/1/2021. Last Action: 3-18-21 S Introduced and referred to committee on Senate Finance.
SB 1256 Birdwell, Brian(R) Relating to the eligibility of certain property for an ad
valorem tax abatement under the Property Redevelopment and Tax Abatement Act if
certain renewable energy devices are installed or constructed on the property.
General Remarks: Adds Section 312.0022 to the Tax Code. Prohibits owner or lessee of a
parcel of real property that is located wholly or partly in a reinvestment zone from receiving an exemption from taxation under a tax abatement agreement that is entered into on or
after Sept. 1, 2021 if after Sept. 1, 2021 a solar energy device or wind-powered energy devise is installed or constructed on that same parcel of real property.
Proposed effective: 9/1/21. Last Action: 3-25-21 S Committee action pending Senate
Natural Resources/Economic Development
SB 1257 Birdwell, Brian(R) Relating to the information required to be provided by the
chief appraiser of an appraisal district to the comptroller in connection with the comptroller's central registry of reinvestment zones.
General Remarks: Amends 312.005 of the Tax Code. Requires the chief appraiser to deliver certain information to the comptroller including the kind, number, and location of all
proposed improvements of the property for each tax abatement in a reinvestment zone.
Proposed effective 9/1/21. Last Action: 3-25-21 S Committee action pending Senate Natural Resources/Economic Development
SB 1357 Hughes, Bryan(R) Relating to deadlines associated with proposing and adopting
a budget for certain counties.
Companions: HB 4192 Dean, Jay(R)(Identical) 3-29-21 H Introduced and referred to committee on House County Affairs
General Remarks: Amends Sections 111.003(a), 111.006(a), 111.007(b) and (c), 111.008(a), 111.033(a), 111.037(a), 111.038(b) and (c), 111.039(a) of the Local
Government Code, which will require the county judge and auditor to prepare and file a budget no later than the 60th day before the first day of the succeeding fiscal year. Would
then require the commissioner’s court to hold a hearing on the budget no later than the
10th day after the day the budges is filed, but before the commissioner’s court adopts the county’s ad valorem tax rate for the current tax year. Notice of the hearing must be at least
10 days before the hearing but no earlier than 30 days before the hearing. Allow the commissioner’s court to have up to 10 days before the first day of the fiscal year to take
action on the proposed budget.
Proposed effective: Immediately if approved by two-thirds vote of both houses; otherwise, 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local
Government
SB 1366 Bettencourt, Paul(R) Relating to ad valorem tax sales of personal property seized under a tax warrant. Companions: HB 533 Shine, Hugh(R)(Identical) 3-24-21 H Voted favorably from
committee on House Ways and Means
Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1412 Paxton, Angela(R) Relating to an additional ad valorem road tax for the
maintenance of county roads.
General Remarks: Amends Sections 256.052(b), (c), and (h) of the Transportation Code to allow a county commissioners court to designate a political subdivision, or other specific
portion of the county, as a defined district for the purposes of a special road tax. It is required to do so if a petition is signed by a majority of registered voters in that area.
Amends Section 256.053 of the Transportation Code to allow a commissioner’s court to hold
an election to determine whether to repeal a special road tax. However, an election is required if a petition is signed by a certain number of registered voters. If a tax is repealed,
the commissioners court is required to issue refund to the taxpayers accordingly. The
commissioners court can only continue to impose the repealed tax only until the amount
collected satisfies any debt.
Proposed effective: 9-1-21. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1413 Paxton, Angela(R) Relating to the electronic delivery of certain communications
and payments required or permitted under the Property Tax Code.
General Remarks: Amends 1.07, 1.085, 25.192, 25.193, 41.461 of the Tax Code. Adds 1.075, 1.087 of the Tax Code. Repeals 1.085(g),(h),(k),(m), 1.086, and 41.46(e) of the Tax
Code. Requires communications required or permitted to be delivered by a tax official to an owner or agent must be delivered electronically. Requirements to send items by regular or
certified mail are satisfied by delivering the communication electronically. An owner may opt out of electronic delivery or enter into an agreement to specify the method of delivery.
Comptroller develops rules to govern electronic delivery of communications and payments.
The comptroller may also develop a centralized system for administering electronic delivery of communications and payments.
Proposed effective 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1421 Bettencourt, Paul(R) Relating to the correction of an ad valorem tax appraisal roll and related appraisal records. Companions: SB 956 Bettencourt, Paul(R) (Refiled from 86R Session) HB 1628 Raymond, Richard(D)(Identical) 3- 9-21 H Introduced and referred to committee
on House Ways and Means
General Remarks: Amends and adds Tax Code 25.25(c-1) which creates a method to protest the correction of BPP to the current roll plus two years prior foe a rendition error. A
person cannot claim relief if the account was protested or agreed to in value.
Proposed effective: 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1422 Bettencourt, Paul(R) Relating to the number of days that certain tangible
personal property that is exempt from ad valorem taxation due to its location in this state
for a temporary period may be located in this state. Companions: SB 1005 Bettencourt, Paul(R)(Refiled from 86R Session)
General Remarks: Amends Sections 11.251(e), (g) and (k) of the Tax Code to increase the number of days to 365 from 175 that freeport goods may be located within the state to
be exempt from taxation.
Proposed effective 1-1-2022 if a constitutional amendment is passed Nov. 2021. See SJR 57. Last Action: 3-18-21 S Introduced and referred to committee on Senate Finance
SB 1423 Bettencourt, Paul(R) Relating to the prepayment of ad valorem taxes. Companions: SB 1007 Bettencourt, Paul(R)(Refiled from 86R Session)
General Remarks: Amends Section 31.072(a), (c), and (d) of the Tax Code to require a
tax collector, upon the request of a property owner, to enter into a contract with a property owner for the prepayment of taxes through an escrow account. The contract must allow the
property owner to make deposits to the escrow account at any time until the estimated amount of taxes accrues in the account or the tax bill for the property is prepared, which
ever occurs earliest. The contract must state the estimated amount of taxes to be imposed on the property, as well as an estimated monthly amount to be deposited in order to satisfy
the taxes imposed. The contract cannot require a set schedule of deposits or any minimum
amount to be deposited to the escrow account.
Current law states that a tax collector may (but is not required to) enter into a contract with
a property owner for escrowed pre-payments. The current law only sets forth two types of
taxpayers (under Sections 31.072(h) and (i)) that tax collectors must enter into escrow
contracts with. This bill repeals these two sections of the Tax Code.
Proposed effective: 9-1-21. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1424 Bettencourt, Paul(R) Relating to the date for ordering or holding an election to
ratify the ad valorem tax rate of a school district.
General Remarks: Amends Tax Code 11.4391 to move the deadline for late applications
for freeport exemptions from June 15 to June 1.
Amends Tax Code 22.23 to move the rendition deadline from April 15 to April 1 and the
extended rendition deadline from May 15 to May 1.
Amends Tax Code 25.19 to move the deadlines for a chief appraiser to provide a notice of
appraised value under 25.19. The new deadline is April 15 for all types of property,
regardless of whether the property is a single-family residence.
Amends Tax Code 25.22 to move the deadline for a chief appraiser to submit the appraisal
roll to the appraisal review board from May 15 to May 1.
Amends Tax Code 26.01 to move the appraisal roll certification deadline from July 25 to July
10. If the ARB has not approved the appraisal records by July 5, the chief appraiser shall
certify an estimate of taxable value to the taxing units by July 10. Also moves the deadline
for the chief appraiser's initial estimate of taxable value from April 30 to April 15.
Amends Tax Code 26.04 to move the deadline for an assessor to submit the appraisal roll
and anticipated collection rates to taxing units from August 1 to July 15. Moves the deadline for tax rate calculations from August 7 to July 22 and requires the TNT designee to post tax
rates on the taxing units' website by July 27. Moves the deadline for the chief appraiser's
'postcard' notice of estimated taxes from August 7 to July 22.
Amends Tax Code 26.05 to require a taxing unit adopting a rate that exceeds the voter-
approval tax rate to adopt the rate no later than August 15.
Amends Tax Code 26.08 to require a school district requiring a voter-approval tax rate election to order the election by August 15 and requires and emergency tax rate elections to
be held on a uniform election date.
Amends Tax Code 41.12 to move the deadline for the appraisal review board to determine
substantially all protests from July 20 to July 5.
All changes in law would apply beginning with tax year 2022.
Comptroller would be required to prepare and distribute a written notice to every appraisal district and tax office of the changes made by this bill and the deadlines for complying
within 30 days after the date the bill takes effect.
Proposed effective: immediately upon two thirds vote of each house, otherwise on the 91st day after the last day of the legislative sessions. Last Action: 3-18-21 S Introduced and
referred to committee on Senate Local Government
SB 1425 Bettencourt, Paul(R) Relating to periodic zero-based budgeting for certain
political subdivisions.
General Remarks: Adds Educ Code 44.0025 and Local Government Code 102.0035, 111.0345, and 111.0635. Beginning with the fiscal year that begins on or after Sept 1 2023
and every 12th year following, the superintendent of every school district with 50,000 more enrollment, the superintendent of every county board of education with a population of 3.3
million or more, the budget officer of every municipality with a population of 225,000 or more and the budget officer of any county of 225,000 population or more that prepares a
budget under 11.063, shall prepare a zero-based budget with specific statutory requirements. Every county auditor that prepares a budget under 111.034 must also
comply. The budgets shall be filed and made available to the public.
Proposed effective: 9/1/2021. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1427 Bettencourt, Paul(R) Relating to the applicability of the temporary exemption
from ad valorem taxation of a portion of the appraised value of certain property damaged
by a disaster.
General Remarks: Amends Sec. 11.35(a) of the Tax Code to define “damage” as physical damage when determining an exemption for property damaged as the result of a disaster.
The amendment is intended as a clarification of existing law.
Proposed effective 9-1-2021 or immediately if the bill receives a two-thirds vote of all members of each house. Last Action: 3-18-21 S Introduced and referred to committee on
Senate Local Government
SB 1428 Bettencourt, Paul(R) Relating to the applicability of the exemptions in the event
of a disaster from certain limitations on the ad valorem tax rate of a taxing unit.
General Remarks: Amends Sections 26.07(b) and 26-08(a-1) of the Tax Code to add
increased expenditures relating to an epidemic as one of the disasters which allow a taxing unit to adopt a tax rate that exceeds the taxing unit’s voter-approval rate or de minimis
rate.
Proposed effective 1-1-2022. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1429 Bettencourt, Paul(R) Relating to the alternate provisions for ad valorem tax rate notices when the de minimis rate of a taxing unit exceeds the voter-approval tax
rate. Companions: HB 2429 Meyer, Morgan(R) (Identical)3-24-21 H Voted favorably from
committee on House Ways and Means
General Remarks: Amends Section 26.063 of the Tax Code by adding subsection (d).
Would require the de minimus rate to be included in certain notices (i.e. those required by 26.06(b-1) and (b-3), which relate to no-new-revenue tax rates). Would also change
previous definitions used in notice required under Section 26.06(b-1) or (b-3). Only applies
to taxing units not required to hold an election under Section 26.07 and for which voters may not petition to hold an election under Section 26.075.
Proposed effective: Immediately if passed by two-third of both houses; otherwise, 9/1/21.
Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1433 Bettencourt, Paul(R)Relating to tax increment financing.
General Remarks: Adds Subsection (d) to Section 311.004 of the Tax Code, which would terminate a reinvestment zone adopted on or after Sept. 1, 2021 upon the 10th anniversary
of the date it was adopted.
Amends Section 311.006(a) of the Tax Code, which would prohibit a municipality from designating a reinvestment zone if more than 10% of the property in the proposed zone is
residential property (down from 30% or if the total appraised value of taxable real property in the proposed zone and in existing reinvestment zones exceeds 10% of the total appraised
value of taxable real property in the municipality and in the industrial districts created by the municipality (down from 25%). Removes all reference to population of the municipality.
This section would not apply to reinvestment zones effective prior to Sept. 1, 2021.
Adds Subsections (d) and (e) to Section 311.007 of the Tax Code, which prohibits extension of the term of a reinvestment zone past the 10th anniversary of the date the zone was
adopted, if that zone was adopted before Sept. 1, 2021. Subsection (e) provides two exceptions where the term of a zone may be extended past the 10th anniversary of its
adoption.
Adds Section 311.0111 to the Tax Code, which would not allow amendments to a reinvestment zone project plan if 1) the median appraised value of taxable real property
located in the zone equals or exceeds the median appraised value of taxable real property located outside of the zone, but still within the municipality’s boundaries and jurisdiction;
and 2) the amendment is required to be approved by ordinance adopted after a public
hearing. This section would not apply to reinvestment zones effective prior to Sept. 1, 2021.
Adds Section 311.0151 to the Tax Code, which would only allow a municipality to issue tax
increment bonds and notes if approved by a majority of the municipality’s qualified voters.
Provides requirements for an election on tax increment bonds and notes.
Proposed effective: 9/1/21, unless otherwise specified. Last Action: 3-18-21 S Introduced
and referred to committee on Senate Natural Resources/Economic Development
SB 1434 Bettencourt, Paul(R) Relating to public notice of the availability on the Internet of property-tax-related information. Companions: HB 2723 Meyer, Morgan(R) (Identical) 3-29-21 H Committee action pending House Ways and Means HB 3680 Shine, Hugh(R)(Identical)3-22-21 H Introduced and referred to committee on House Ways and Means
General Remarks: Amends Section 25.19(m), Section 26.04(e-2), Section 26.052(e-1),
Sections 26.06(b-1), (b-2), and (b-3), and Section 26.061(b) of the Tax Code. Also amends Section 44.004(c) of the Education Code and Section 49.236(a) of the Water Code.
Would require specific language in certain notices sent to taxpayers that essentially guides
them to a website aimed at helping taxpayers locate their local property tax database (via PropertyTaxes.Texas.gov) for property information, scheduled hearings, proposed tax rates,
etc. This additional language would not need to be included in the notices until 1/1/2022.
Adds Section 26.175 to the Tax Code, which provides for a central Property Tax Database Locator Website. The Comptroller would develop and maintain a website which provides
links to each appraisal district's property tax database website at PropertyTaxes.Texas.gov. The Comptroller's website would need to be developed by 1/1/2022. Changes to tax rate
notices would apply to a tax year beginning on or After January 1, 2022.
Proposed effective: Immediately, if approved by two-thirds majority in both houses; otherwise, 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee on Senate
Local Government
SB 1435 Bettencourt, Paul(R) Relating to the scope of the review of an appraisal
district by the comptroller of public accounts. Companions: HB 2958 Shine, Hugh(R) (Identical) 3-18-21 H Introduced and referred to
committee on House Ways and Means
General Remarks: Amends Tax Code Section 5.102 to require the comptroller to conduct
a limited-scope review of an appraisal district in lieu of a more extensive review of an appraisal district if, during the most recently conducted review, the comptroller found the
appraisal district to be in compliance with generally accepted appraisal standards,
procedures, and methodology, and did not make any recommendations for improvement.
Proposed effective 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1436 Bettencourt, Paul(R)Relating to the appeal of a determination by the
comptroller of public accounts of a protest of the comptroller's findings in a study of school district property values. Companions: HB 2959 Shine, Hugh(R)(Identical) 3-18-21 H Introduced and referred to committee on House Public Education
General Remarks: Amends Government Code 403.303 to allow the owner of property that is being used by the comptroller for purposes of the property value study to join the
ISD as part of the appeal of the determination of the value.
Proposed effective: 1/1/22. Last Action: 3-18-21 S Introduced and referred to committee
on Senate Local Government
SB 1437 Bettencourt, Paul(R) Relating to the requirement that certain municipalities and
counties conduct an efficiency audit before holding an election to approve the adoption of certain ad valorem tax rates.
General Remarks: Adds Section 140.013 to the Local Government Code. Will only apply to municipalities with a population of 500,00 or more, and counties with a population of one
million or more. Would require a municipality to conduct an efficiency audit before seeking voter approval of a tax rate (for taxing units other than a school district). The results of the
audit would then be discussed during an open meeting and posted on the entity’s website. This section would only apply to elections for tax rate approval held on or after Jan. 1,
2022.
Proposed effective: 9/1/21. Last Action: 3-18-21 S Introduced and referred to committee on Senate Local Government
SB 1438 Bettencourt, Paul(R) Relating to the effect of a disaster on the calculation of
certain tax rates and the procedure for adoption of a tax rate by a taxing unit.
Companions: HB 3376 Meyer, Morgan(R) (Identical) 3-22-21 H Introduced and referred to
committee on House Ways and Means
General Remarks: Adds Tax Code 26.042. Changes the provision that allows a unit to exceed the VATR without election in case of disaster to only disasters that cause physical
damage to property (removes droughts, epidemics, or pandemics).
Proposed effective: Immediately with 2/3 vote or 9/1/2021. Last Action: 3-18-21 S Introduced and referred to committee on Senate Finance.
SB 1446 Gutierrez, Roland (F)(D)Relating to the collection of delinquent property taxes.
General Remarks: Amends Section 6.30(c) of the Tax Code to reduce the collection
penalty allowed from 20% to 15% of the total taxes, penalties, and interest due.
Proposed effective: 1-1-22. Last Action: 3-24-21 S Introduced and referred to committee on Senate Local Government
SB 1449 Bettencourt, Paul(R) Relating to the exemption from ad valorem taxation of
income-producing tangible personal property having a value of less than a certain amount. Companions: HB 4353 Burrows, Dustin(R)(Refiled from 86R Session) SB 1006 Bettencourt, Paul(R)(Refiled from 86R Session)
General Remarks: Amends Tax Code 11.145 to increase the exemption amount for personal property from $500 to $2500.
Proposed effective: 1-1-22. Last Action: 3-24-21 S Introduced and referred to committee
on Senate Finance.
SB 1491 Bettencourt, Paul(R) Relating to the electronic submission of requests for
attorney general decisions under the public information law.
General Remarks: Adds Section 552.3031 to the Government Code which will require a
governmental body to electronically submit a request for an Attorney General opinion, otherwise the AG may charge a fee. This Section would not apply to a governmental body if:
1) it has less than 16 full-time employees; 2) it is located in a county with a population of
less than 250,000; or 3) the amount or format of the responsive information makes electronic submission impractical or impossible.
Proposed effective: 9/1/21. Last Action: 3-24-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 1492 Bettencourt, Paul(R) Relating to an expedited response by a governmental body to a request for public information. Companions: HB 3435 Smithee, John(R) (Identical) 3-22-21 H Introduced and referred to committee on House State Affairs
General Remarks: Adds Subchapter K (552.401, et seq.) and Section 552.352 to the Government Code. Which will allow a governmental body to expedite its response to an
open records request by allowing the governmental body to withhold or redact information without having to first request an Attorney General opinion. Certain requirements must be
met in order to ensure that the requestor can appeal to the Attorney General as to the withheld/redacted information. If the AG determines that the governmental body failed to
comply with the requirements of Chapter 552, then it may revoke the training certificate of
the individual who provided the initial response to the requestor. The AG would keep a list of individuals and governmental bodies who are authorized and unauthorized to respond to
an open records request.
Also creates an affirmative defense to release of confidential information if, during an
expedited response, a governmental body unintentionally released the information.
Proposed effective: 9/1/21. Last Action: 3-24-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 1515 Gutierrez, Roland (F)(D)Relating to the authority of all governmental bodies to hold open and closed meetings by telephone or videoconference call. Companions: HB 1888 Fierro, Art(D) (Identical) 3-11-21 H Introduced and referred to
committee on House State Affairs HB 3139 Longoria, Oscar(D)(Identical) 3-19-21 H Introduced and referred to committee on
House State Affairs
General Remarks: Adds Section 551.0025 to the Government Code, which provides the conditions under which a governmental body may hold an open or closed meeting by
telephone or videoconference. Only applies to meetings held on or after the effective date.
Proposed effective: 9/1/21. Last Action: 3-24-21 S Introduced and referred to committee on Senate Business and Commerce
SB 1536 Taylor, Larry(R) Relating to the public school finance system. Companions: HB 1525 Huberty, Dan(R)(Identical)3-23-21 H Committee action pending House Public Education HB 3837 Huberty, Dan(R)(Identical) 3-23-21 H Introduced and referred to committee on House Public Education
General Remarks: Multiple changes to the Education Code, including changes for charter schools and attendance calculation. Educ Code 48.2552 changes he definition of DPV in to
allow change by agency rule. Educ Code 48.11 changes the weights for the fast growth
allotment. Educ Code 48.2721 is changed to allow the commissioner to make adjustments (reduce state aid) for rates that exceed limitations in 45.003. Educ 45.0021 is added to
allow the commissioner to identify and, if necessary, sanction schools that increase their M&O rate intended to create a surplus to pay debt service.
Proposed effective: 9/1/21. Last Action: 3-24-21 S Introduced and referred to committee
on Senate Education.
SB 1586 Birdwell, Brian(R) Relating to the governance and administration of an appraisal
district.
General Remarks: Amends Tax Code 5.12, 5.13, and provides that members of the BOD
of a CAD will be appointed by commissioner’s court from a list of nominees presented by the
taxing jurisdictions. One member will be selected from each precinct and one from the county at large.
Proposed effective: 9/1/21. Last Action: 3-24-21 S Introduced and referred to committee
on Senate Local Government
SB 1764 Bettencourt, Paul(R) Relating to the payment of delinquent ad valorem taxes on property subject to a tax sale. Companions: HB 3243 Shine, Hugh(R)(Identical)3-19-21 H Introduced and referred to committee on House Ways and Means
General Remarks: Amends Section 31.06 of the Tax Code to authorize a collector to adopt a policy requiring payment of delinquent taxes, penalties, interest, and costs to be
made with United States currency, cashier's check, certified check, or electronic funds
transfer, if the payment relates to personal or real property seized or sold at a tax sale.
Under current law, a collector shall accept United States currency, check, money order,
credit card, or electronic funds transfer. See HB 3243.
Proposed effective: immediately, if 2/3 vote by all members of each house. Otherwise, 9-1-21. Last Action: 3-26-21 S Introduced and referred to committee on Senate Local
Government
SB 1840 Eckhardt, Sarah (F)(D)Relating to the system for appraising property for ad
valorem tax purposes. Companions: HB 1567 Middleton, Mayes(R)(Identical) 3- 8-21 H Introduced and referred
to committee on House Ways and Means
General Remarks: Amends Government Code Sections 403.302(a) and (a-2). 5.10(a) of the Tax Code, and 23.01(e) and adds 23.01(i), amends 23.013(b) and 25.18 of the Tax
Code to make the PVS mandatory every two years. Local value for the off year will be the district’s value if the most recent study's value were valid or not valid and exceeded the
comptroller’s value or the comptroller’s value if the study was not valid and the district’s value did not exceed the comptroller’s value. Sales will no longer be used to appraise
property if they are outside of 24 months of the assessment date and there were no other sales during that period. Real property may not be appraised more often than once every
two years, unless requested by the taxpayer, an addition to improvements were made, or a
homestead exemption expires.
Proposed effective 9/1/21. Last Action: 3-26-21 S Introduced and referred to committee on Senate Finance.
SB 1841 Eckhardt, Sarah (F)(D) Relating to the school district property value study
conducted by the comptroller of public accounts. Companions: HB 3239 Middleton, Mayes (F)(R) (Refiled from 86R Session) HB 1568 Middleton, Mayes(R) (Identical) 3- 8-21 H Introduced and referred to committee
on House Public Education
General Remarks: Amends Government Code Sections 403.3011(2) and 403.302(c)
changing the margin of error on the PVS of the lower limit to 80% instead of 90%, and the comptroller will use a margin of error of 10% instead of 5%.
Proposed effective 9/1/21. Last Action: 3-26-21 S Introduced and referred to committee on Senate Finance.
SB 1842 Eckhardt, Sarah (F)(D) Relating to the possession of property to be acquired by
eminent domain during pending litigation in a condemnation proceeding.
General Remarks: Amends Section 21.021(c) of the Texas Property Code to authorize a
state, county, municipal corporation, or irrigation, water improvement, or waterpower
control district to take immediate possession of a condemned property after paying or depositing money in the amount awarded by the special commissioners.
Amends Section 21.021(a) to require 180 days after the date of the special commissioners' award before a condemnor may take possession of the condemned property. This
requirement does not apply to condemnors falling under Section 21.021(c) or those who
have the agreement among parties to allow immediate possession of the property.
Proposed effective: 9-1-21. Last Action: 3-26-21 S Introduced and referred to committee
on Senate State Affairs
SB 1850 Powell, Beverly(D) Relating to a credit against the ad valorem taxes imposed by
a school district on the residence homesteads of certain educators who purchase school supplies.
General Remarks: Adds Section 31.051 to the Tax Code to provide a tax credit up to $100 for teachers against the school district taxes on their residence homesteads for the
amount a teacher individually spends on school supplies. If the total school district taxes imposed on the teacher’s residence homestead by the school district is less than the amount
of the tax credit allowed under this section, then the teacher is entitled to a credit only up to the total amount of school district taxes imposed on the homestead. To claim the credit, a
teacher must provide evidence of their credentials and receipts for the purchased items to the Assessor of the School District by July 31st of the school year ending in the tax year for
which the teacher is claiming the credit.
Proposed Effective 1-1-22 if the constitutional amendment in SJR 65 is approved by voters in November 2021. Last Action: 3-26-21 S Introduced and referred to committee on
Senate Finance
SB 1854 Powell, Beverly(D) Relating to an appeal through binding arbitration of an
appraisal review board order determining a protest concerning a residence homestead for which the property owner has elected to defer.
General Remarks: Amends Tax Code 41A.10 and states that taxes are not considered delinquent for purposes of filing for binding arbitration if the owner has deferred the
payment of taxes.
Proposed effective: 9/1/21. Last Action: 3-26-21 S Introduced and referred to committee
on Senate Local Government
SB 1879 Bettencourt, Paul(R) Relating to the authorization and reporting of expenditures
for lobbying activities by certain political subdivisions and other public entities.
General Remarks: Adds Section 140.013 to the Local Government Code which will allow a
political subdivision or other entity to spend money to influence the outcome of any pending legislation if the expenditure is authorized by a majority vote of the governing body in an
open meeting, but the entity would be subject to certain requirements (e.g., reporting to the Texas Ethics Commission and publishing on the entity’s website the details of the
entity’s lobbying efforts).
Proposed effective: 9/1/21. Last Action: 3-26-21 S Introduced and referred to committee on Senate Local Government
SB 1885 Campbell, Donna(R) Relating to open meetings of governmental bodies.
General Remarks: Adds Section 551.0025 to the Government Code. Provides a list of requirements to be met when an open meeting is held with restricted public access.
Proposed effective: 9/1/21. Last Action: 3-26-21 S Introduced and referred to committee
on Senate Business and Commerce
SB 1886 Campbell, Donna(R) Relating to the manner in which an individual who has elected to defer collection of a tax, abate a suit to collect delinquent tax, or abate a sale to
foreclose a tax lien.
General Remarks: Amends Section 33.03 of the Tax Code to require tax collectors to indicate on the delinquent tax roll tax deferrals or abatements under Section 33.06 or
33065.
Proposed effective: 1-1-22. Last Action: 3-26-21 S Introduced and referred to committee on Senate Local Government
SB 1919 Lucio, Eddie(D)Relating to the authority of a property owner to participate by
videoconference at a protest hearing by an appraisal review board.
General Remarks: Amends 41.45 of the Tax Code. Allows a property owner to appear for
an ARB hearing by videoconference.
Proposed effective 9/1/21. Last Action: 3-12-21 S Filed.
SB 1924 Zaffirini, Judith(D)Relating to notice of water and wastewater requirements for the foreclosure sale of residential properties by certain political subdivisions. Companions: HB 4429 King, Tracy(D)(Identical) 3-29-21 H Introduced and referred to committee on House Land and Resource Management.
General Remarks: Amends Section 232.0315(a) and (b) of the Local Government Code and Section 34.01(e) of the Tax Code to require that a political subdivision selling a
residential real property at a tax sale provide notice that if the property lacks water or wastewater service, it may not qualify for residential use. The required language must be
included in the public notice of sale of the property and the deed conveying the property.
Proposed effective: 9-1-21 and only applies to a sale for which public notice is required or after the effective date. Last Action: 3-12-21 S Filed.
SB 1928 Hughes, Bryan(R)Relating to requiring state contractors and political
subdivisions of this state to participate in the federal electronic verification of employment
authorization program, or E-verify.
General Remarks: Amends Subchapter C of Chapter 2264 of the Government Code by adding Sections 2264.1011, 2264.102, and 2264.103, which provide definitions, compliance
requirements, enforcement, and penalty provisions under the e-verification program.
Adds Chapter 53 to the Labor Code. An employer may not knowingly employ a person not lawfully present in the U.S. An employer in violation of this could be subject to suspension
of each license held by the employer. Subchapter C provides the administrative procedures,
such as the filing of a complaint, investigation, dismissals, and hearing tribunals.
Adds Chapter 179 to Subtitle C, Title 5 of the Local Government Code. Provides for
definitions, verification, and termination conditions of an employee in regard to employment
by a political subdivision.
Proposed effective: 9/1/21. Last Action: 3-12-21 S Filed.
SB 1943 Gutierrez, Roland (F)(D) Relating to the reduction of school district property
taxes as a result of the school facilities allotment.
General Remarks: Amends Educ Code 46.009. Specifically requires that a school’s debt rate be reduced if school facility allotments are received.
Proposed effective: Immediately with 2/3 vote or 9/1/2021. Last Action: 3-12-21 S Filed.
SB 1953 Paxton, Angela(R) Relating to the procedures for requesting or applying for
certain ad valorem tax refunds and exemptions.
Companions: HB 4270 Rodriguez, Eddie(D)(Identical) 3-29-21 H Introduced and referred
to committee on House Ways and Means
General Remarks: Amends Section 1.071(b) of the Tax Code to allow a person to send a
written refund request to the appraisal district, which then shall deliver the request to the collector or taxing unit. A collector or taxing unit cannot require that the written refund
request be notarized, but it may require that the request include a copy of a driver's license or state-issued identification.
Amends Section 11.43 of the Tax Code by adding subsection (t) to require the following
additional information on the application from for residence homestead exemption: 1) a statement that the applicant may be eligible to file a late application under Section 11.431;
2) the tax year(s) for which the applicant wants to submit a late application; and 3) a space for the applicant to request a refund be sent to a particular address. Further adds
subsection (u) to prohibit a chief appraiser from denying an application based on the date of
issuance of the applicant's driver's license or identification.
Proposed effective: 9-1-21. Last Action: 3-12-21 S Filed.
SB 1969 Nelson, Jane(R) Relating to state fiscal matters related to public education.
General Remarks: Amends Educ Code 48.010. The section changes the base year used
by the Commissioner in determining school funding from 2010-2011 to 2020-2021.
Proposed effective: Immediately with 2/3 vote or 9/1/2021. Last Action: 3-12-21 S Filed.
SB 1994 Springer, Drew (F)(R) Relating to the eligibility of land for appraisal for ad
valorem tax purposes as qualified open-space land based on its use to raise or keep bees. Companions: HB 4319 Shine, Hugh(R)(Identical) 3-29-21 H Introduced and referred to committee on House Ways and Means
General Remarks: Amends Tax Code 23.51, 23.5215 to allow 5 acres of land to qualify for special valuation ag appraisal if the land contains at least six bee colonies and the
colonies are located on the land for at least nine months of the year. Larger tracts may qualify if there is one additional colony for each 2.5 additional acres.
Proposed effective: 1/1/22. Last Action: 3-12-21 S Filed.
SB 1995 Springer, Drew (F)(R) Relating to the appraisal of land for ad valorem tax
purposes on the basis of its productive capacity. Companions: HB 4320 Shine, Hugh(R) (Identical) 3-29-21 H Introduced and referred to committee on House Ways and Means
General Remarks: Amends Tax Code 23.43, 23.51, adds 23.5215, 23.54(f-1), 23.55(e-1) (r), 23.75(d),23.9804(e) and makes ag applications due April 1 and late applications due by
June 1. It allows 5 acres of land to qualify for ag appraisal if the land contains at least six bee colonies and the colonies are located on the land for at least nine months of the year.
Larger tracts may qualify if there is one additional colony for each 2.5 additional acres. Ag applications and instructions must be sent to all new owners of ag land. Property owners
may request the chief appraiser to determine whether a change of use of land has occurred.
Change of use does not occur if after the change in use, the physical characteristics of the
land remain consistent with the physical characteristics of the land during the period for which the land was eligible for ag appraisal.
Proposed effective: 1/1/22. Last Action: 3-12-21 S Filed.
SB 2006 Bettencourt, Paul(R) Relating to publication and posting of notice by certain
governmental entities and representatives.
General Remarks:
Adds Section 2051.042(a) to the Government Code and Similar to HB 3410, but states that the
posting of a required notice on a political subdivision’s website in lieu of publication in a
newspaper is only applicable to political subdivisions of certain populations e.g., with
populations over 5,000 – 10,000 – 25,000). Also requires that the notice be posted on the website
of both the political subdivision and the newspaper’s website.
Proposed effective: 9/1/21 Last Action: 3-12-21 S Filed.
SJR 18 West, Royce(D) Proposing a constitutional amendment authorizing the
commissioners court of a county to adopt an exemption from ad valorem taxation by the county of a portion, expressed as a dollar amount, of the appraised value.
General Remarks: Amends Article VIII, Section 1-b by adding subsection (v) proposing a
constitutional amendment to authorize the legislature by general law to allow a dollar amount exemption on a residence homestead that is adopted by a county commissioner's court before
July 1. The exemption amount may not exceed $100,000. See also SB 266.
Proposed effective: If voters approve constitutional amendment November 2, 2021.
Last Action: 3- 3-21 S Introduced and referred to committee on Senate Local Government
SJR 31 Kolkhorst, Lois(R) Proposing a constitutional amendment to authorize the legislature to set a lower limit on the maximum appraised value of a residence homestead for
ad valorem taxation. Companions: HJR 28 Bohac, Dwayne(R) (Refiled from 86R Session) HJR 51 Metcalf, Will(R) (Refiled from 86R Session) HJR 134 Gutierrez, Roland(D) (Refiled from 86R Session)
General Remarks: Proposed constitutional amendment of Article VIII, Section 1(i), of the
Texas Constitution authorizing the legislature to set a lower limit on the maximum appraised value of a residence homestead. See SB 489. Last Action: 3- 9-21 S Introduced and referred to committee on Senate Local Government
SJR 35 Campbell, Donna(R) Proposing a constitutional amendment authorizing the
legislature to provide for an exemption from ad valorem taxation of all or part of the market
value of the residence homestead.
Companions: HJR 23 Miller, Rick(R)(Refiled from 86R Session) SJR 47 Campbell, Donna(R) (Refiled from 86R Session) HJR 29 Lopez, Ray(D) (Identical) 11-12-20 H Filed
General Remarks: Proposed constitutional amendment of Article VIII, Section 1-b(m) of the Texas Constitution to grant a total exemption of the residence homestead of a surviving
spouse of a member of the armed services to those who are killed or fatally injured in the line of duty, and not just killed in action. See also SB 611. Last Action: 3-30-21 S Voted favorably from committee on Senate Veteran Affairs and
Border Security
SJR 38 Springer, Drew (F)(R) Proposing a constitutional amendment authorizing the
legislature to exempt from ad valorem taxation real property leased to certain schools
organized and operated primarily for the purpose of engaging in educational functions.
Companions: HJR 31 Murphy, Jim(R) (Refiled from 86R Session) SJR 74 Creighton, Brandon(R) (Refiled from 86R Session) HJR 57 Murphy, Jim(R)(Identical) 1- 7-21 H Filed Last Action: 3-11-21 S Introduced and referred to committee on Senate Finance.
SJR 42 Eckhardt, Sarah (F)(D)Proposing a constitutional amendment authorizing the
governing body of a political subdivision to adopt a residence homestead exemption from ad valorem taxation. General Remarks: Proposes constitutional amendment to Section 1-b(e) of Article VIII to
allow a political subdivision to adopt a homestead exemption which is a percentage of the appraised value. The percentage may not exceed 20 percent. Alternatively, the political
subdivision may adopt a dollar amount much may not be less than $5,000. See SB 887. Last Action: 3-11-21 S Introduced and referred to committee on Senate Local
Government
top related