By: Schofield	H.B. No. 156

	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, or who
	utilize the property tax deferral program in section 33.06, Tax
	Code.
	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, as reported
	to the comptroller under Subsection (e-1), subject to the
	limitation on tax increases required by this section 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 school district in an appraisal district, the
	chief appraiser shall:
	(1)  determine the number of residence homesteads for
	which a filing has been made with the chief appraiser under this
	section to defer collection of a tax, abate a suit to collect a
	delinquent tax or abate a sale to foreclose a tax lien 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, as reported
	to the comptroller under Subsection (i), for which there are
	filings under this section to defer collection of a tax, abate a
	suit to collect a delinquent tax or abate a sale to foreclose a tax
	lien. 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 3.  This Act applies only to a tax year beginning on
	or after the effective date of this Act.
	SECTION 4.  This Act takes effect January 1, 2024.

Statutes affected:
Introduced: Tax Code 33.06 (Tax Code 33)