The House Committee on Ways and Means met to discuss a series of bills. The report below covers discussions on HJR 30, HB 301, HB 2228, and HB 3446 relating to ad valorem taxation and appraisal of property for ad valorem taxation.
HB 3446 (Davis, Y.) Relating to ad valorem taxation.
- CS laid out.
- CS states the section relating home stead exemption to be in compliance
- CS adds clarifying language as well as a refund address
- Clarifies language in property tax code to insure transparency of homestead exemptions
- Amends tax code by adding subsections requiring chief tax appraiser from asking for identification that is not included
- Requires chief appraiser does not cancel an exemption because driver’s license ID expires before application date
Richard Andro, Self – For HB 3446
- Addresses many of the issues seen across the board
- Murphy – what would evidence be that a couple is not married?
- Applicants are already swearing that everything is true on application. But finding that some were married in another country with no license.
HB 3446 left pending.
HB 301 and HJR laid out together.
HB 301 (Larson) Relating to the authority of an appraisal district to increase the appraised value of property for ad valorem tax purposes in the tax year following a year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
HJR 30 (Larson) Proposing a constitutional amendment to authorize the legislature to limit the maximum appraised value of property for ad valorem tax purposes in a tax year if in the preceding tax year the owner of the property disputed the appraisal of the property and the appraised value was lowered as a result.
- Appraisal district evaluation will hold for the next year to no more than 5% or rate of inflation.
- Bonnen – tremendous number of witnesses for the bill but not wishing to testify. Did you come up with this on your own?
- Yes.
HB 301 and HJR 30 left pending.
HB 3168 (Geren) Relating to ad valorem taxation; authorizing fees.
- CS laid out.
- Provides reform measures to make property tax more fair to owners
- Currently, no mechanism for corrections or violations to be made by appraisal districts or appraisal review boards
- Allows for a mandamus lawsuit to be filed against appraisal district/review board and allows judge to order the required or corrective action to be done after it has been filed within 3 business days.
Laura Michelle, Texas Association of Property Tax Professionals Committee – For HB 3168
- Very supportive of bill
Foy Mitchell Jr., Texas Association of Property Tax Professionals Committee – For HB 3168
- Only applies to certain districts
HB 3168 left pending.