Highlights of the 79th Texas Legislature - Senate

TAX
Tax Revenue Use by Conservation and Reclamation Districts—H.B. 1599
By Representative Callegari—Senate Sponsor: Senator Lindsay
Current law allows cities and water districts (districts) to contract with one another under a strategic partnership
agreement and limited purpose annexation that allows the city to levy a sales tax in the commercial area of a district
that it intends to eventually fully annex. The district, in return, receives a portion of the tax revenue raised by the city.
This bill:
Allows the district to use the tax revenue for any purpose of the city or the district.
Required Information with Ad Valorem Tax Appraisals and Bills—H.B. 1984
By Representative Bohac—Senate Sponsor: Senator Janek
Property owners are often unclear how their property taxes change over the years. This bill:
Requires the tax assessor collector of any county to print a five-year property tax analysis on the "notice of the
appraisal value" and the property tax bill, including the percentage change in the appraised value and the percentage
change in the total amount of taxes imposed on the property.
Reducing the Penalty for Failure to Make Tax Installment Payment—H.B. 2254
By Representative Rose et al.—Senate Sponsor: Senator Armbrister
Under current law, taxpayers who are 65 years of age and over can pay property taxes in four equal installments and
are assessed a 12 percent penalty and interest if payment is delinquent. Other taxpayers are assessed a six percent
penalty if payment is delinquent. This bill:
Reduces the penalty for taxpayers that are 65 years of age and over to six percent.
Training Program for Chief Appraisers—H.B. 2382
By Representative Hager—Senate Sponsor: Senator Staples
The position of chief appraiser requires considerable knowledge of all phases of real property tax assessments and
appraisals. Chief appraisers must also have considerable knowledge of state statutes, policies, and procedures.
This bill:
Requires the Board of Tax Professional Examiners to implement a training program for newly appointed chief
appraisers.
Development Corporations and Business Enterprises—H.B. 2755
By Representatives McReynolds and Byron Cook—Senate Sponsor: Senator Duncan
Economic development corporations (EDCs) allow cities to collect sales and use taxes for the purpose of economic
development. EDCs are particularly important for smaller cities that have a difficult time competing with larger cities
when trying to attract new businesses. Current law is restrictive as to how corporations can spend their revenue.
This bill:
HIGHLIGHTS - 79 TH TEXAS LEGISLATURE 251