legislative newsletter february 17, 2021hb 186 zwiener, erin(d) relating to an exemption from ad...

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

http://www.capitol.state.tx.us/BillLookup/History.aspx?LegSess=87R&Bill=HB00035

http://www.house.state.tx.us/members/member-page/?district=150









javascript:openWindow('https://www.telicon.com/htbin/tinfo.com?575TX87RHB00035','Track',300,300);



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.


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.



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.


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)










http://www.capitol.state.tx.us/BillLookup/History.aspx?LegSess=86R&Bill=SB00484





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.


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.

















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.


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.


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.


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.


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.


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.



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.














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.


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.


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
















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.


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.










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.


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


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.



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.


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.


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.


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.


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.


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.


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.


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.


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.









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.



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.







https://www.telicon.com/htbin/web_index?BILL_NUMBER=HB01525&SESSION=87R

https://www.telicon.com/htbin/web_member?87R127


https://www.telicon.com/htbin/web_index?BILL_NUMBER=SB01536&SESSION=87R







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


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


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.


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.


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



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


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


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.



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


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.


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.


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.













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.


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


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


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.


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.



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.


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.



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


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.”


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.


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.



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.



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


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


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.



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.


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.



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.



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.



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


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.



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.



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.









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.


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.


















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


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.












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


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


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.


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




















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.



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.



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.














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




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,


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.


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.



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.


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.


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


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


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.















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.


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


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.


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.


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.



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.


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


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.


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.



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.


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.











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.


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


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.



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.



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.


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.



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.


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.












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.


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






http://www.capitol.state.tx.us/BillLookup/History.aspx?LegSess=87R&Bill=HJR0008







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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.


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.




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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.


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.



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.


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.


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.



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















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


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.


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


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.


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.


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



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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.


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.


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.
















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.


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.


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


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


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.


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


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.



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.



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


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


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.


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
















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.



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


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


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.













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.



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.


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


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


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


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.


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



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,


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


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.



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.


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


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.


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.



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.



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.


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.



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


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.


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.



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).


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.



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.


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.


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.


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.




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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













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