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1 Document(s) [ Subject: Tax relief ]

Committee: House Ways and Means
Title: Interim Report
Subjects: Appraisal districts | Economic development | Economic development incentives | Property taxes | Sales taxes | Tax appraisals | Tax incentives | Tax relief | Texas Economic Development Act | Tobacco products |
Library Call Number:
Session: 87th R.S. (2021)
Online version: View report [70 pages  File size: 1,910 kb]
Charges: This report should address the charges below.
1. Monitor agencies and programs in the Committee's jurisdiction and oversee the implementation of legislation passed by the 87th Legislature. Actively oversee associated rulemaking and agency actions to ensure the intended legislative outcome of all legislation, including the following:
  • HB 2080, 87th R.S., and SB 903, 87th R.S., relating to taxpayers' suits;
  • HB 2404, 87th R.S., relating to creating and maintaining a database of information regarding certain local economic development agreements;
  • SB 248, 87th R.S., relating to the sale of cigarettes, tobacco products, and e-cigarettes;
  • SB 2, 86th R.S. (the Texas Property Tax Reform and Transparency Act of 2019) and related property tax reform legislation passed by the 87th Legislature, including HB 1869, 87th R.S.; HB 2429, 87th R.S.; HB 2723, 87th R.S.; and SB 1438, 87th R.S.; and
  • Legislation relating to reform of the property tax appraisal system, including HB 988, 87th R.S.; HB 2941, 87th R.S.; HB 3971, 87th R.S.; SB 63, 87th R.S.; SB 916, 87th R.S.; and SB 1919, 87th R.S..
2. Study and consider methods of providing additional property tax relief, including the use of $3 billion in available American Rescue Plan Act funds that were held for future tax relief by the 87th Legislature, and other sources of revenue. Explore options to reduce business property tax burdens and options for limiting the growth of property tax bills.
3. Study Texas' property tax appraisal system and make appropriate recommendations to improve the appraisal system. The study should include:
  • Assessing the accuracy of appraised values and operational effectiveness of appraisal districts;
  • Evaluating methods of selecting chief appraisers, appraisal review boards, and appraisal district directors; and
  • Evaluating existing appraisal protections for taxpayers and ease of taxpayer participation in the appraisal process.
4. Conduct a comprehensive review of the impact of not renewing Chapter 313, Tax Code. Evaluate tax incentives offered by other states and make recommendations for incentivizing manufacturers and other capital-intensive businesses to locate to Texas.
5. Evaluate the impact of shifting to destination sourcing for local sales and use tax purposes, including the benefits of reduced taxpayer confusion. Monitor the implementation of the Comptroller's amendments to 34 Tx. Admin. Code ยง3.334, relating to local sales and use taxes, and the Comptroller's Sales Tax Rate Locator. Make recommendations for legislation to improve Texas' local sales and use tax sourcing.

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