85(R) - 2017
San Patricio County
Relating to the resolution of disputes or errors involving the ad valorem taxation of the same property by multiple taxing units of the same type as a result of disputed, overlapping, or erroneously applied boundaries.
The bill's provision requiring the Commissioner of Education to adjust school funding would be invoked when the resolutions of these disputes and errors are related to the imposition of taxes imposed by school districts with territory in Nueces and San Patricio Counties, causing a fiscal impact to the state through the school funding formula. There are too many variables in the school funding formula to determine whether these unknown adjustments would increase or decrease state funding for school districts with territory in these Counties.
This is a local bill. SB 2242 would only apply to property subject to taxation from multiple taxing units in Neuces and San Patricio counties. If taxes are imposed on property due to jurisdictional disputes of similar taxing units, the property owner may file suit with the supreme court to establish the correct geographic boundary between the taxing units and determine the amount of taxes owed. Like taxing units may enter into an agreement to resolve these disputes and errors, and refund the property owner an amount of taxes which were overpaid.
Vote Recommendation Notes
Property owners should be taxed equally and fairly, and it is the role of taxing units to fulfill this responsibility. Although this is a local bill, Texas Action supports the measures in this bill to protect these property owners from double taxation due to error on the taxing units’ part. This upholds our principles of limited government, property rights, and individual liberty, and for these reasons, we support this legislation.