Laws that became effective Jan. 1
AUSTIN – Do you know what laws became effective on Jan. 1, after our politicians in Austin completed the 88th regular legislative session and four special sessions, the last one ending Dec. 3, 2023.
It was 106 extra days in special sessions during the 88th up from 87 extra days in the 87th session – note these sessions seemed to have quite a bit relating to ad valorem tax and SB 17 was a standout as well.
TEXAS HOUSE
HB 260 relating to the calculation of “net to land” in the appraisal of open-space land for ad valorem tax purposes.
HB 456 relating to an exemption from ad valorem taxation of specific interests in a mineral in place owned by certain charitable organizations.
HB 614 relating to property owners’ association fines.
HB 796 relating to the creation and maintenance by the chief appraiser of each appraisal district of a publicly available database of information regarding protest hearings.
HB 1058 relating to a franchise or insurance premium tax credit for certain housing developments.
HB 1228 relating to the delivery of certain information under the Property Tax Code.
HB 1285 relating to training and duties of a taxpayer liaison officer for an appraisal district.
HB 1922 relating to periodic reauthorization of municipal building permit fees.
HB 2121 relating to the form of a rendition statement or property report used to render property for ad valorem tax purposes.
HB 2323 relating to the issuance of specialty license plates commemorating the 100th anniversary of the writing of the state song.
HB 2354 relating to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a surviving spouse.
HB 3186 relating to youth diversion strategies and procedures for children accused of certain fine-only offenses in municipal and justice courts and related criminal justice matters.
HB 3273 relating to public notice of the availability on the internet of property-tax-related information.
HB 4077 relating to the procedure for qualifying for an exemption from ad valorem taxation of the residence homestead of an elderly person.
HB 4101 relating to matters that may be the subject of limited binding arbitration to compel compliance with procedural requirements about protests before appraisal review boards.
HB 4456 relating to the calculation of specific ad valorem tax rates of a school district.
HB 4500 relating to electronic verification of health benefits by health benefit plan issuers for certain physicians and health care providers.
HB 4645 relating to the exemption from ad valorem taxation of specific property used to provide low-income or moderate-income housing.
HB 4758 relating to a prohibition on certain e-cigarette products; creating a criminal offense.
TEXAS SENATE
SB 539 relating to how an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax or abate a sale to foreclose a tax lien on the individual’s residence homestead is listed on the outstanding tax roll of a taxing unit.
SB 719 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.
SB 1340 relating to the local development agreement database maintained by the comptroller of public accounts.
SB 1381 relating to the eligibility of the surviving spouse of an elderly person who qualified for a local option exemption from ad valorem taxation by a taxing unit of a portion of the appraised value of the deceased person’s residence homestead to continue to receive an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased person qualified without applying for the exemption.
SB 1577 relating to the Texas Real Estate Research Center, the Real Estate Research Advisory Committee, the Texas Real Estate Commission, and the Texas Appraiser Licensing and Certification Board; increasing a fee; authorizing a payment.
SB 1780 relating to online notarizations.
SB 1999 relating to the calculation of the unused increment rate of a taxing unit.
SB 2355 relating to the appeal of specific ad valorem tax determinations through binding arbitration.
SB 2440 relating to a requirement that certain plats for the subdivision of land include evidence of groundwater supply.
SB 2603 relating to the creation of the Montgomery County Municipal Utility District No. 216; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
SB 3 relating to the amount of the total revenue exemption for the franchise tax and the exclusion of certain taxable entities from the requirement to file a franchise tax report.
SB 17 relating to diversity, equity, and inclusion initiatives at public institutions of higher education and prohibiting public institutions of higher education from establishing or maintaining DEI offices, officers, employees or contractors that perform the duties of a DEI office. The bill also prohibits requiring public training.