Bill

HB 827

86(R) - 2019
House Ways & Means
Read Bill & Check Bill Status
House Ways & Means
Appraisal
Property taxes
Taxation

Vote Recommendation

No
  • Neutral
  • Neutral
  • Neutral
  • Negative
  • Neutral

Author(s)

Toni Rose

Sponsor(s)

John Smithee

Bill Caption

Relating to the exemption from ad valorem taxation of an improvement that is necessary to support the continued use or existence of a historic site.

Fiscal Notes

No fiscal implication to the State is anticipated.

Bill Analysis

HB 827 would allow taxing entities to exempt from property taxes any improvements made to historically or archaeologically significant sites. In order to qualify for exemption, the improvement must be physically or economically necessary to support the continued use of the structure or site, located on the same parcel of land as the structure or site (or adjacent to it), and constructed in a manner that is consistent with the architectural integrity of the site. 

Vote Recommendation Notes

Texas Action opposes this bill for violating the principles of limited government. Regardless of any good intentions that there may be behind tax exemptions, exemptions that are not broad based inevitably lead to an increased burden on the rest of the tax base. Taxes, when necessary, should be applied in a broad based and equal manner, so as to remain fair to all taxpayers.