88S20175 SHH-D
 
  By: Schofield H.B. No. 69
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the determination and reporting of the number of
  residence homesteads of elderly or disabled persons that are
  subject to the limitation on the total amount of ad valorem taxes
  that may be imposed on the properties by school districts and of the
  number of residence homesteads of certain property owners for which
  the owner deferred collection of a tax, abated a suit to collect a
  delinquent tax, or abated a sale to foreclose a tax lien.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.26, Tax Code, is amended by adding
  Subsections (e-1) and (e-2) to read as follows:
         (e-1)  For each school district in an appraisal district, the
  chief appraiser shall:
               (1)  determine the number of residence homesteads
  subject to the limitation on tax increases required by this section
  for the current tax year; and
               (2)  not later than September 1 of that tax year, report
  the number to the comptroller in the form prescribed by the
  comptroller.
         (e-2)  Not later than November 1 of each tax year, the
  comptroller shall report to the lieutenant governor, the speaker of
  the house of representatives, and each member of the legislature
  the total number of residence homesteads in the state reported to
  the comptroller under Subsection (e-1) for that tax year.  The
  report must include the number of those residence homesteads in
  each school district or a reference to where the information for
  each school district may be accessed.
         SECTION 2.  Section 33.06, Tax Code, is amended by adding
  Subsections (i) and (j) to read as follows:
         (i)  For each taxing unit in an appraisal district, the chief
  appraiser shall:
               (1)  determine the number of residence homesteads for
  which the property owner deferred collection of a tax, abated a suit
  to collect a delinquent tax, or abated a sale to foreclose a tax
  lien under this section for the current tax year; and
               (2)  not later than September 1 of that tax year, report
  the number to the comptroller in the form prescribed by the
  comptroller.
         (j)  Not later than November 1 of each tax year, the
  comptroller shall report to the lieutenant governor, the speaker of
  the house of representatives, and each member of the legislature
  the total number of residence homesteads in the state reported to
  the comptroller under Subsection (i) for that tax year.  The report
  must include the number of those residence homesteads in each
  taxing unit or a reference to where the information for each taxing
  unit may be accessed.
         SECTION 3.  This Act applies only to a tax year that begins
  on or after the effective date of this Act.
         SECTION 4.  This Act takes effect January 1, 2024.