Bill Caption

Relating to the administration of the ad valorem tax system; authorizing fees.

Fiscal Notes

From LBB: Estimated Two-year Net Impact to General Revenue Related Funds for HB32, Committee Report 2nd House, Substituted: a negative impact of ($1,030,000) through the biennium ending August 31, 2019. The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

This legislation would make numerous changes to various portions of code related to the process of setting various tax rates, raising property tax appraisals, protesting property tax appraisals, setting qualifications and standards for arbitrators, increasing transparency, and making tax information more readily available to taxpayers. This bill would required the Comptroller to appoint the property tax administration advisory board to advise the comptroller on property tax issues. This bill would require the Comptroller to approve training curricula for arbitrators. 

Vote Recommendation Notes

This legislation supports our limited government and property rights principles by increasing transparency in property taxation and making changes that benefit taxpayers who protest the appraised value of their property. For these reasons we support HB 32.