Bill

SB 1343

84(R) - 2015
Senate Natural Resources & Economic Development
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Senate Natural Resources & Economic Development

Vote Recommendation

Yes
  • Neutral
  • Neutral
  • Neutral
  • Positive
  • Neutral

Author(s)

Don Huffines

Bill Caption

Relating to the procedure for claiming an exemption from ad valorem taxation by the Dallas County Utility and Reclamation District of certain property subject to a tax abatement agreement with the district and to the validation of certain actions of the district.

Fiscal Notes

A fiscal note dated April 20, 2015 anticipates no significant fiscal impact to the State or to units of local government.

Bill Analysis

Senate Bill 1343 would allow, in the situation when the Dallas County Utility and Reclamation District enters into a tax abatement with the owner of a single-family residential property to exempt from taxation a portion of the taxable value of the property, for the tax assessor-collector for the district to file an application for the exemption on behalf of the property owner with the chief appraiser for the appraisal district in which the property is located.

Vote Recommendation Notes

According to the statement of intent for Senate Bill 1343, the Dallas County Utility and Reclamation District (DCURD) was required to enter into mandatory tax abatement agreements for commercial and multi-family development by the Texas Legislature, which also created an exemption from taxation for single-family residential property. Because single-family residential property owners did not necessarily understand or realize that they had to claim the exemption annually, the DCURD board believes it is in the best interest of DCURD’s taxpayers, and is consistent with the spirit of the tax abatement law, that the DCURD tax collector be authorized and directed to file the annual exemption request on behalf of the property owners.

Senate Bill 1343 aims at making sure that property owners that are eligible by law to receive a tax exemption on their single-family residential property do receive it, and hence would cut some of the red tape required of these property owners. We support Senate Bill 1343.