BILL ANALYSIS

S.B. 2068

By: Bettencourt

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Currently, the driver's license number, personal identification certificate number, or social security account number provided in an application for a tax exemption filed with a chief appraiser is confidential and not subject to public inspection. However, the bill sponsor has informed the committee that some applications for exemptions include personal identifiable information of children associated with the property's ownership, which is not explicitly made confidential under the Tax Code. S.B. 2068 seeks to protect this information by making the name, age, home address, or home telephone number of a child provided in an exemption application confidential.

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

S.B. 2068 amends the Tax Code to establish that the name, age, home address, or home telephone number of a child provided in an application for a property tax exemption filed with a chief appraiser is confidential and not open to public inspection and may not be disclosed to anyone other than an employee or agent of the appraisal district who appraises property or performs appraisal services for the appraisal district, except as otherwise authorized under applicable state law regarding information made confidential with respect to the administration of an exemption.

EFFECTIVE DATE

September 1, 2025.