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AN ACT
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relating to the determination and reporting of the number of |
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residence homesteads of elderly or disabled persons that are |
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subject to the limitation on the total amount of ad valorem taxes |
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that may be imposed on the properties by school districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.26, Tax Code, is amended by adding |
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Subsections (e-1) and (e-2) to read as follows: |
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(e-1) For each school district in an appraisal district, the |
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chief appraiser shall: |
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(1) determine the number of residence homesteads |
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subject to the limitation on tax increases required by this section |
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for the current tax year; and |
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(2) not later than September 1 of that tax year, report |
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the number to the comptroller in the form prescribed by the |
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comptroller. |
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(e-2) Not later than November 1 of each tax year, the |
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comptroller shall report to the lieutenant governor, the speaker of |
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the house of representatives, and each member of the legislature |
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the total number of residence homesteads in the state, as reported |
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to the comptroller under Subsection (e-1), subject to the |
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limitation on tax increases required by this section for that tax |
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year. The report must include the number of those residence |
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homesteads in each school district or a reference to where the |
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information for each school district may be accessed. |
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SECTION 2. This Act applies only to a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2024. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 4158 was passed by the House on May |
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12, 2023, by the following vote: Yeas 136, Nays 4, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 4158 was passed by the Senate on May |
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24, 2023, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |