HB 2111

86(R) - 2019
House Ways & Means
Senate Property Tax
House Ways & Means
Senate Property Tax

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral


Leo Pacheco
Philip Cortez
Roland Gutierrez
Ray Lopez
Ina Minjarez


Steve Allison
Barbara Gervin-Hawkins
Ryan Guillen


Pete Flores

Bill Caption

Relating to the period for which a school district’s participation in certain tax increment financing reinvestment zones may be taken into account in determining the total taxable value of property in the school district.

Fiscal Notes

Passage of the bill would allow the deduction in the Property Value Study of certain tax increment zone captured appraised value that is not currently deducted and could create a cost to the state by reducing, in some school districts, the taxable value used in the state's school funding formulas.

Bill Analysis

HB 2111 would allow the city of San Antonio to extend the termination date for a tax increment financing reinvestment zone in that city. The bill would also limit the number of years for which the total dollar amount of captured appraised property value may be deducted to be determined by the duration of the zone as extended by the city. 

Vote Recommendation Notes

While we have reservations about tax increment financing reinvestment zones, which are antithetical to the principles of free markets and limited government, the zone affected by this legislation is already in existence and projects within that zone are ongoing. We do not have enough information at this time to determine how the on-time termination of this zone as provided by current statute, or the extension of this zone as proposed by HB 2111, would impact ongoing projects related to it. For these reasons we remain neutral.