Bill Analysis
Under current law, a county or municipality must publish a proposed property tax rate notice by September 1 each year.
House Bill 1953 would allow counties and municipalities to publish the notice on the rate not later than the later of September 1, or the 30th day after the first date that the taxing unit has received each applicable certified appraisal roll.
Vote Recommendation Notes
The property tax rates are determined using the certified appraisal rolls from appraisal districts. According to the statement of intent for the bill, taxing units sometimes do no receive the appraisal rolls in time. House Bill 1953 would give counties and municipalities flexibility to publish the tax rate notice when they have not received the rolls soon enough.
We are concerned that this bill may result in an unintended consequence of actually further delaying the publication of notice. By removing the firm deadline, the appraisal districts may not feel the pressure to get appraisal rolls to the taxing entities in a timely manner which could cause extra delays contradictory to the intent of this bill. While this concern is somewhat speculative it is at least worth giving consideration.
This bill does not affect our Liberty Principles. As a consequence we will remain neutral.
The second chamber sponsor is Senator Hinojosa.
