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Bill > SB20


TX SB20

TX SB20
Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.


summary

Introduced
07/07/2021
In Committee
Crossed Over
Passed
Dead
08/07/2021

Introduced Session

87th Legislature 1st Special

Bill Summary

Relating to the reduction of the amount of a limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homestead of an individual who is elderly or disabled to reflect any reduction from the preceding tax year in the district's maximum compressed rate.

AI Summary

This bill amends the Tax Code to provide a formula for reducing the amount of the limitation on ad valorem taxes that a school district can impose on the residence homestead of an individual who is elderly or disabled. The formula factors in any reduction in the school district's "maximum compressed rate" from the previous tax year. The bill applies to tax years beginning on or after January 1, 2022, but only if a related constitutional amendment is approved by voters.

Sponsors (1)

Last Action

Filed (on 07/07/2021)

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