BILL ANALYSIS

H.B. 1652

By: Huberty

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Recent legislative efforts authorized property tax sales of real property by means of online bidding and sale in which a taxing unit may purchase a property at a tax sale when there are no bids received from the public. It has been noted that the taxing unit is then charged with reselling the property in an effort to recover the taxes awarded to the taxing units pursuant to an underlying judgment. It has been suggested that this process is unclear as to whether online bidding and sale is permitted for the resale of property. H.B. 1652 seeks to address this issue by clarifying the ability to use online bidding and sale for the resale of property purchased by a taxing unit at a tax sale.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 1652 amends the Tax Code to authorize the public sale of real property seized under a tax warrant for property tax delinquency to be conducted, if directed by the commissioners court of a county, by means of a public auction using online bidding and sale in accordance with rules governing such online auctions as an alternative to conducting such a sale in the manner prescribed by the Texas Rules of Civil Procedure for the sale of property under execution.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2019.