bill making appraisers count certain homesteads per school district

The text as introduced · 679 words

89R1134 RDS-D

By: Schofield
H.B. No. 851

A BILL TO BE ENTITLED

AN ACT

relating to the determination and reporting of the number of

residence homesteads of certain property owners for which the owner

is receiving certain ad valorem tax benefits.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 11.26, Tax Code, is amended by adding

Subsections (e-1) and (e-2) to read as follows:

(e-1) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads

subject to the limitation on tax increases required by this section

for the current tax year; and

(2) not later than September 1 of that tax year, report

the number to the comptroller in the form prescribed by the

comptroller.

(e-2) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state subject to the

limitation on tax increases required by this section for the

current tax year as reported to the comptroller under Subsection

(e-1) in that tax year. The report must include the number of those

residence homesteads in each school district or a reference to

where the information for each school district may be accessed.

SECTION 2. Section 33.06, Tax Code, is amended by adding

Subsections (i) and (j) to read as follows:

(i) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads for

which a property owner deferred collection of a tax, abated a suit

to collect a delinquent tax, or abated a sale to foreclose a tax

lien under this section during any portion of the preceding tax

year; and

(2) not later than September 1 of the current tax year,

report the number to the comptroller in the form prescribed by the

comptroller.

(j) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state for which a

property owner deferred collection of a tax, abated a suit to

collect a delinquent tax, or abated a sale to foreclose a tax lien

under this section during any portion of the preceding tax year as

reported to the comptroller under Subsection (i) in the current tax

year. The report must include the number of those residence

homesteads in each school district or a reference to where the

information for each school district may be accessed.

SECTION 3. Section 33.065, Tax Code, is amended by adding

Subsections (k) and (l) to read as follows:

(k) For each school district in an appraisal district, the

chief appraiser shall:

(1) determine the number of residence homesteads for

which a property owner deferred or abated a suit to collect a

delinquent tax under this section during any portion of the

preceding tax year; and

(2) not later than September 1 of the current tax year,

report the number to the comptroller in the form prescribed by the

comptroller.

(l) Not later than November 1 of each tax year, the

comptroller shall report to the lieutenant governor, the speaker of

the house of representatives, and each member of the legislature

the total number of residence homesteads in the state for which a

property owner deferred or abated a suit to collect a delinquent tax

under this section during any portion of the preceding tax year as

reported to the comptroller under Subsection (k) in the current tax

year. The report must include the number of those residence

homesteads in each school district or a reference to where the

information for each school district may be accessed.

SECTION 4. This Act applies only to the determination and

reporting of information during a tax year that begins on or after

the effective date of this Act.

SECTION 5. This Act takes effect January 1, 2026.