HB 3514 Rep. Terry Canales Relating to the functions of the Texas Department of Motor Vehicles;

authorizing a penalty

Amendments to various codes (mainly the Transportation Code) are included in the bill. Chapter 2301, Occupations

Code, is amended to add Section 2301.612 to provide that information filed with the Texas Department of Motor

Vehicles (TDMV) is not a public record and not subject to disclosure under the Public Information Act until a complaint

is resolved in a final order of the Department. Section 23.121, Tax Code, is amended to address motor vehicle inventory

2021 (signed by the Governor on June 4, 2021).

HB 3833 Rep. Phil King Relating to the appraisal of certain real property for ad valorem tax

purposes

Section 23.215, Tax Code, is amended. This section deals with the appraisal of non-exempt property used for low-

income or moderate-income housing. It clarifies that property is eligible if it is owned by an organization for the purpose

of renting to low-income or moderate-income individuals or families and the land is subject to a use restriction

agreement. For property under construction or property that has not reached stabilized occupancy on January 1 of the

tax year, the chief appraiser shall value the property using projected income and expenses for the first full year of

Interest remains if the tax becomes delinquent. The provisions apply only to a change of use that occurs on or after the

effective date (immediate). The bill was signed by the Governor on June 15, 2021.

HB 3971 Rep. Morgan Meyer Relating to the appraisal for ad valorem tax purposes of residential real

property located in a designated historic district

Section 23.013, Tax Code, amended to add subsection (e) to require that the chief appraiser consider the effect on

a designated historic district (defined as an area that is zoned or otherwise designated as a historic district under

municipal, state, or federal law). The effective date is January 1, 2022 (signed by the Governor on June 18, 2021).

Article VIII, Section 1-b(d), Texas Constitution, is amended to allow the surviving spouse (if at least 55 years of age) of

a disabled person to receive the limitation on school taxes. If the constitutional change is approved, tax assessor-

collectors for schools are required to calculate the taxes for the 2020 and 2021 tax years according to the limitation and

SB 113 Sen. Royce West Relating to community land trusts

Section 373B.003, Local Government Code, is amended to expand the types of entities that can hold land in a

community land trust. They are: (1) nonprofit corporations exempt from federal income tax; (2) limited partnerships for

which a nonprofit corporation controls 100% of the general partner interest; or (3) limited liability companies for which

a nonprofit corporation serves as the only member.

standards. The chief appraiser shall use the method regardless of whether he/she considers that method to be the

most appropriate method. The chief appraiser shall consider the uses and limitations on the property and apply the

same capitalization rate used to appraise other rent-restricted properties. For properties acquired from community

land trusts, the appraised value may not exceed the price for which the housing unit may be sold under land use

restrictions (agreements, deed restrictions, or restrictive covenants that are recorded, have terms of at least 40 years,

restricts sales prices, and restricts sales to families meeting income-eligibility standards established by Section

373B.006, Local Government Code). Section 26.10, Tax Code, is amended to allow an exemption to continue for the

rest of the tax year after eligibility of the community land trust ends under certain circumstances. The effective date of

condemnation

Section 23.46, Tax Code, dealing with the appraisal of agricultural land, is amended to add language that states that

land is not diverted to nonagricultural use for purposes of determining a change of use because a portion is subject to

a right-of-way that is less than 200 feet wide and was taken by condemnation if the remainder of the land qualifies for

special appraisal. If additional taxes are due because land has been diverted due to condemnation, the taxes and

interest are the personal obligation of the condemning entity and not the property owner. These provisions apply to

changes of use and tax years after September 1, 2021 (signed by the Governor on May 18, 2021).

SB 1088 Sen. Brandon Creighton Relating to the duty of the chief appraiser of an appraisal district to

provide certain information

new law applies to a notice of appraised value received by an owner after the effective date of September 1, 2021. The

bill was signed by the Governor on June 14, 2021.

SB 1245 Sen. Charles Perry Relating to the farm and ranch survey conducted by the comptroller for

purposes of estimating the productivity value of qualified open-

space land as part of the study of school district taxable values

Section 403.3022 is added to the Government Code to require the Comptroller of Public Accounts to conduct an annual

farm and ranch survey to estimate the productivity value of qualified open-space land as part of the biennial value study

for school districts. Instructional guides are required. Annually, the Comptroller must conduct an online or in-person

or waterway or in aid of navigation-related commerce for purposes of

the application of certain ad valorem tax laws

Section 25.07, Tax Code, is amended to add subsection (d) to provide an exclusion from listing certain leased property

in the appraisal records. Property that is used as an aid or facility incidental or useful in the operation of a port or

commerce or specific purposes found in sections of the Water Code; (2) be located adjacent to a federal navigation

project or in a foreign trade zone; or (3) include part of a rail facility that serves the users of the port or waterway.

on or after September 1, 2021 (signed by the Governor on June 16, 2021).

SB 1421 Sen. Paul Bettencourt Relating to the correction of an ad valorem tax appraisal roll and to

related appraisal records

Chapter 22. No change may be made if the property owner failed to render timely and was assessed a penalty; the

property was protested under Chapter 41 and a determination was made; the property was the subject of a previous

motion on which action was taken; or the appraised value of the property was established by written agreement. The

effective date is September 1, 2021. Section 41.413, Tax Code, is amended to require owners of real property to send

to a lessee of the real property (who is required to pay taxes for the property) a copy of the notice of appraised value.

The new law does not apply to personal property owners and lessees. The new law applies to a notice of appraised

value received by an owner after the effective date of September 1, 2021. The bill was signed by the Governor on June

14, 2021.

of the property in the district is approved by a ¾ vote of the city council and the zoning/planning/historical commission

of the city, if any. If a city has more than one commission, the city shall designate one as the entity with exclusive

authority to approve the designations of property as local historic landmarks and the inclusion of property in a local

historic district. Property owned by a religious organization may also be included in a historic district. This provision

applies to a proposal to include property in a historic district or to designate a property as a local historic landmark

made on or after September 1, 2021 (signed by the Governor on June 7, 2021).

SB 1679 Sen. Carol Alvarado Relating to the creation of an urban land bank by certain municipalities

Chapter 379H is added to the Local Government Code. A land bank is created for a municipality with a population of

2,000,000 or more. The land bank is a governmental unit, as well as a public nonprofit corporation (and therefore

authorized to continue its operations. The effective date is September 1, 2021 (filed with no signature on June 16,

2021).

HB 2941 Rep. DeWayne Burns Relating to the appointment of appraisal review board members

Section 6.41, Tax Code, is amended to require that appraisal review boards in all counties be appointed by the local

administrative district judge in the county in which the appraisal district is established. Taxpayer liaison officers are

responsible for providing clerical assistance to the judges concerning the selection process (amendment to Section

HB 3788 Rep. Justin Holland Relating to the training and education of appraisal review board

members

by the Comptroller of Public Accounts. The Comptroller is authorized to adopt rules to implement this section, including

rules establishing criteria for course availability and for demonstrating course completion. The effective date is January

1, 2022 (signed by the Governor on June 4, 2021).

SB 1854 Sen. Beverly Powell Relating to an appeal through binding arbitration of an appraisal review

board order determining a protest concerning a residence

homestead for which the property owner has elected to defer the

Section 41A.10, Tax Code, is amended to clarify that an eligible property owner is not delinquent in paying property

taxes on his/her residence homestead if the taxes are deferred under Section 33.06 or 33.065, Tax Code. This

amendment deals with the eligibility of a property owner to request binding arbitration administered by the Comptroller

of Public Accounts. The new law applies to requests for binding arbitration filed on or after September 1, 2021 (signed

by the Governor on June 18, 2021).

SB 1919 Sen. Eddie Lucio Relating to the authority of a property owner to participate by

videoconference at a protest hearing by certain appraisal review

and lacks the technological capability to conduct a video conference. These provisions only apply to a protest under

Chapter 41, Tax Code, for a notice of protest filed on or after September 1, 2021 (signed by the Governor on June 18,

2021).

HB 115 Rep. Eddie Rodriguez Relating to the exemption from ad valorem taxation of certain property

owned by a charitable organization and used in providing housing

and related services to certain homeless individuals

Section 11.18(p), Tax Code, is amended to change eligibility requirements for exemptions of property used to house

the Governor on June 15, 2021).

HB 368 Rep. Carl Sherman Relating to the issuance of a driver’s license to a state legislator or

prosecutor that includes an alternative to the license holder’s

residence address

Section 521.1211, Transportation Code, is amended to include prosecutors (county attorneys, district attorneys,

criminal district attorneys, assistant county attorneys, assistant district attorneys, and assistant criminal district

attorneys) with peace officers for purposes of permitting alternative addresses on driver’s licenses. The Texas

Department of Public Safety shall accept as an alternative address for a peace officer an address that is in the

HB 1197 Rep. Will Metcalf Relating to the period for which certain land owned by a religious

organization for the purpose of expanding a place of religious worship

or constructing a new place of religious worship may be exempted

from ad valorem taxation

Section 11.20(j), Tax Code, is amended to extend the time for which land that is contiguous to a religious organization’s

place of regular worship may be exempt from six to ten years. The effective date is January 1, 2022 (signed by the

Governor on June 3, 2021).

HB 3610 Rep. Gervin-Hawkins Relating to the applicability of certain laws to certain public schools and

certain requirements of a charter school that receives certain tax

exemptions

purchasing, leasing, constructing, renovating, or improving any property with state funds (Section 12.128, Education

Code) as provided by Section 16.061, Civil Practices and Remedies Code. Section 12.128(a) and (a-1), Education

Code, are amended to state that property purchased or leased with funds received by a charter holder is exempt from

property taxation as public property under Section 11.11, Tax Code. Subsection (a-2) is added to state that the owner

of property that receives a tax exemption shall transfer the amount of tax savings from the exemption to the tenant or

reduce the common area maintenance fee in a proportionate amount based upon the square footage of the exempt

portion.

effective date (September 1, 2021). The bill was filed without signature on June 18, 2021.

SB 611 Sen. Donna Campbell Relating to an exemption from ad valorem taxation of the residence

homestead of the

(See SJR 35) surviving spouse of a member of the armed services of the United

States who is killed or fatally injured in the line of duty and to late applications

for exemptions from such taxation for disabled members

Section 11.133(b), Tax Code, is amended to add language that surviving spouses of members of the armed services

who are killed or fatally injured in the line of duty are entitled to an exemption from taxation of the total appraised value

of his/her residence homestead if the surviving spouse has not remarried since the death of the member of the armed

SB 794 Sen. Donna Campbell Relating to eligibility for the exemption from ad valorem taxation of the

residence homestead of a totally disabled veteran

Section 11.131(b), Tax Code, is amended to allow a disabled veteran who has been awarded (rather than received)

100% disability compensation to be eligible for a total residence homestead exemption. The effective date is January

1, 2022 (signed by the Governor on June 16, 2021).

SB 1427 Sen. Paul Bettencourt Relating to the applicability of the temporary exemption from ad valorem

taxation of a portion of the appraised value of certain property

damaged by a disaster

SB 1449 Sen. Paul Bettencourt Relating to the exemption from ad valorem taxation of income-producing

tangible personal property having a value of less than a certain amount

Section 11.145, Tax Code, is amended to increase the exemption for tangible personal property held for the production

2022 (signed by the Governor on June 7, 2021).

SJR 35 Sen. Donna Campbell Proposing a constitutional amendment authorizing the legislature to

provide for an

(See SB 611) exemption from ad valorem taxation of all or part of the market value of

the residence homestead of the surviving spouse of a member of

the armed services of the United States who is killed or fatally injured in

Article VIII, Section 1-b(m), Texas Constitution, is amended to expand the residence homestead exemption for the

surviving spouse of a member of the armed services who is killed or fatally injured in the line of duty (rather than “in

HB 1082 Rep. Phil King Relating to the availability of personal information of an elected public

officer

date is immediate (signed by the Governor on May 19, 2021).

HB 1154 Rep. Jacey Jetton Relating to the requirements for meetings held and Internet websites

developed by certain special purpose districts

Section 403.0241, Government Code, is amended to address reporting by special purposes districts to the Comptroller

of Public Accounts if the district does not maintain an Internet website. Section 551.1283, Government Code, is also

amended to address posting of website links to ensure compliance. Section 2051.201 and Section 2051.202,

Government Code, are amended to address information that is required on websites of local governments with authority

operating information, including bonds outstanding, gross receipts from various sources exceeding $250,000, or cash

HB 1493 Rep. Abel Herrero Relating to the use of an entity name that falsely implies governmental

affiliation

Chapter 150C is added to the Civil Practices and Remedies Code. The chapter applies to “governmental units,” which

includes all political subdivisions (includes appraisal districts). A governmental unit is entitled to enjoin another person’s

use of an entity name that falsely implies governmental affiliation with the governmental unit. Injunctive relief is

permitted. Awards of attorney’s fees and court costs are authorized. Sections 5.064 and 5.065 are added to the

Business Organizations Code. Businesses are prohibited from filing names that falsely imply governmental affiliation.

The Secretary of State is required to adopt rules to implement these provisions and is authorized to determine whether

a business name falsely implies affiliation on the written request of a governmental entity specifying the basis of the

Section 44.004(c), Education Code, is amended to require that notices of meetings to discuss budget and proposed

database on which you can easily access information regarding your property taxes, including information, about

proposed tax rates and scheduled public hearings of each entity that taxes your property.”

August 7th, visit Texas.gov/Property Taxes to find a link to your local property tax database on which you can easily

access information regarding your property taxes, including information regarding the amount of taxes that each

entity that taxes your property will impose if the entity adopts its proposed tax rate. Your local property tax database

will be updated regularly during August and September as local elected officials propose and adopt the property tax

information regarding the amount of taxes that each entity that taxes your property will impose if the entity adopts its

proposed tax rate. Your local property tax database will be updated regularly during August and September as local

Texas.gov/Property Taxes to find a link to your local property tax database on which you can easily access

information regarding your property taxes, including information about proposed tax rates and scheduled public

Section 49.236, Water Code, is amended to require the following language on notices of public hearings for tax rates:

information regarding your property tax(See SB 611)es, including information about proposed tax rates and

scheduled public hearings of each entity that taxes your property.”

Not later than January 1, 2022, DIR shall develop the Internet website required by this new law. The change in law

apply to notices required to be delivered on or after January 1, 2022. The Act was effective immediately (signed by

the Governor on June 3, 2021).

HB 3786 Rep. Justin Holland Relating to the authority of the comptroller to send, or to require the

submission to the comptroller of, certain ad valorem tax-related

SB 56 Sen. Judith Zaffirini Relating to the availability of personal information of a current or former

federal prosecutor or public defender

Chapter 552, Government Code, is amended to exclude home addresses, telephone numbers, emergency contact

information, or social security numbers from disclosure under the Public Information Act for current or former United

States attorneys, assistant United States attorneys, federal public defenders, deputy federal public defenders, or

assistant federal public defenders and their spouses and children. The effective date is immediate (signed by the

Governor on June 14, 2021).

of sales data in counties with populations below 50,000, is repealed. The effective date is immediate (signed by the

Governor on June 14, 2021).

SB 841 Sen. Bryan Hughes Relating to the availability of personal information of individuals who are

Section 552.003, Government Code, and Section 25.025, Tax Code, are amended by adding a definition for “honorably

disciplinary action; was eligible to retire or ineligible only due an injury received in the course of employment; and is

eligible to receive a pension or annuity for service. The term applies to peace officers and security officers as defined

by the Code of Criminal Procedure or Education Code, as applicable. The home addresses, telephone numbers,

emergency contact information, and social security numbers for these individuals are exempt from disclosure under the

jailers, police officers, and inspectors of the United States Federal Protective Services to the list of persons for which

information may not be disclosed in appraisal records. The effective date is immediate (signed by the Governor on

June 14, 2021).

SB 1134 Sen. Bryan Hughes Relating to address confidentiality on certain documents for certain

federal officials and family members of certain federal officials or

federal or state court judges

the same individuals and their family members. Section 411.179, Government Code, is amended to require that

handgun licenses for the same individuals omit residence addresses. Section 552.117, Government Code, excepts

from disclosure under the Public Information Act the home addresses, telephone numbers, emergency contact

information, and social security numbers for the same individuals. Similar exclusions exist under Section 145.007 and

Section 159.071, Local Government Code, dealing with municipal court judges and county attorneys, and Section

521.054 and Section 521.121, Transportation Code, dealing with drivers’ licenses. Section 11.008, Property Code, is

amended to add the same individuals to online databases maintained in property records in counties. Section

25.025(a), Tax Code, is amended to add the same individuals to the list of persons for which information may not be

disclosed in appraisal records. The effective date of all sections is September 1, 2021 (signed by the Governor on

June 7, 2021).

to an application for information electronically, but the physical office of the governmental body is closed.” A

governmental body may suspend the requirements of the Public Information Act only once for each catastrophe. The

exception applies if the governmental body is significantly impacted such that the catastrophe directly causes the

inability of a governmental body to comply with the Act. The total suspension period for a governmental body may not

exceed a total of 14 consecutive calendar days with respect to any single catastrophe. If a governmental body closes

its physical offices, but requires staff to work, including remotely, then the governmental body shall make a good faith

effort to continue responding to applications for public information, to the extent staff members have access to

responsive information. Failure to respond to requests may constitute refusal to request an attorney general’s decision

or a refusal to supply information that the attorney general has determined is public. The effective date is September

1, 2021 (signed by the Governor on May 28, 2021).

Section 312.005, Tax Code, is amended to require that the Comptroller of Public Accounts include in the central registry

of reinvestment zones the information described by Section 312.205(a)(1) in connection with each tax abatement

agreement (the kind, number, and location of all proposed improvements to the property). The effective date is

HB 295 Rep. Andrew Murr Relating to the provision of funding for indigent defense services

Section 79.037(a), Government Code, is amended to provide for services for indigent defense in counties. Section

of any state grants received by the county during that period for those purposes. The effective date of the bill is

September 1, 2021 (signed by the Governor on June 14, 2021).

HB 533 Rep. Hugh Shine Relating to ad valorem tax sales of personalproperty seize under a tax

warrant

Section 33.25, Tax Code, is amended to permit public on-line auctions of personal property seized for delinquent

reclamation district to finance parks and recreational facilities (excluding indoor or outdoor swimming pools or golf

courses). The outstanding principal amount of bonds, notes, and other obligations may not exceed an amount equal to

1% but not exceed 3% of the value of the taxable property in the district or, if supported by contract taxes, the value of

the taxable property in the districts making payments under the contract (with certain restrictions related to debt ratio

and credit rating). Section 54.016(e), Water Code, is amended to change the restrictions for bond issuance that may

be imposed by a city on a water district. This change does not affect the terms of a city’s resolution or ordinance adopted

before the effective date of the new law. The effective date is September 1, 2021 (filed with no signature on June 14,

2021).

HB 1428 Rep. Dan Huberty Relating to procurement by a political subdivision of a contingent fee

contract for legal services

HB 1564 Rep. Mary Gonzalez Relating to the appointment of a receivership for and disposition of

certain platted lots that are abandoned, unoccupied, and

undeveloped in certain counties

Chapter 232 is added to the Local Government Code to deal with abandoned, unoccupied, and undeveloped platted

lots in counties with populations of more than 800,000 which are adjacent to an international border and contains more

than 30,000 acres of lots that have remained substantially undeveloped for more than 25 years after the date the lots

were platted. The county commissioners court may implement an expedited process to administratively determine that

a platted lot is abandoned, unoccupied, and underdeveloped under certain conditions. The county does not have

HB 1869 Rep. Dustin Burrows Relating to the definition of debt for the purposes of calculating certain

ad valorem tax rates of a taxing unit

a bond, warrant, certificate of obligation, or other evidence of indebtedness owed by a taxing unit that is payable from

property taxes for a period of over one year and meets one of the following requirements: (1) has been approved at an

election; (2) includes self-supporting debt; (3) evidences a loan under a state or federal financial assistance program;

(4) is issued for designated infrastructure; (5) is a refunding bond; (6) is issued in response to an emergency; (7) is

issued for renovating, improving or equipping existing buildings or facilities; (8) is issued for vehicles or equipment; or

(9) is issued for a project under certain provisions related to reinvestment zones. “Debt” also means a payment made

under a contract to secure indebtedness issued by another political subdivision on behalf of the taxing unit. “Designated

governing body of the taxing unit on or after the effective date of September 1, 2021 (signed by the Governor on June

15, 2021).

HB 1900 Rep. Craig Goldman Relating to municipalities and counties that adopt budgets that defund

Chapter 109 is added to the Local Government Code to provide for “defunding determinations” for municipalities that

reduce budgets for police departments. Chapter 43 is also amended to allow portions of a municipality to deannex if

HB 2429 Rep. Morgan Meyer Relating to the alternate provisions for ad valorem tax rate notices when

the de minimis rate of a taxing unit exceeds the voter-approval tax

rate

Section 26.063, Tax Code, is amended to add subsection (d) to change the notice used by a taxing unit that is not

required to hold an election under Section 26.07 and for which no petition for an election can be made under Section

26.075. The notice shall add to the end of the list of rates included in the notice: “de minimis rate--$ ______ per $100.”

The definition of “voter-approval tax rate” is changed and additional and substitute language is required. The effective

date is September 1, 2021 (signed by the Governor on May 15, 2021).

HB 3115 Rep. Hugh Shine Relating to the release of a judgment lien on homestead property

valorem taxes on the residence homestead of an elderly or disabled

person or disabled veteran expires

Section 33.06, Tax Code, is amended to require that a foreclosure sale for delinquent property taxes may not be held

for property that was subject to a deferral until the 181st day after the date the collector for the taxing unit delivers a

notice of delinquency of the taxes following the date the individual no longer owns and occupies the residence

homestead. The same requirement is added when property is subject to an abatement of a pending delinquent tax suit.

If an individual who qualifies for a deferral or abatement dies, the deferral or abatement continues in effect until the

181st day after the date the collector for the taxing unit delivers a notice of delinquency of the taxes following the date

the surviving spouse of the individual no longer owns and occupies the property as a residence homestead under

Article VIII, Section 1-g(b), Texas Constitution, is amended to allow counties (along with municipalities) to issue bonds

or notes for developing blighted areas and for transportation improvements under general law, except that the

transportation bonds may not be pledged for repayment at an amount of more than 65% of the increase in property tax

roads. The proposal was filed with the Secretary of State on June 1, 2021.

SB 23 Sen. Joan Huffman Relating to an election to approve a reduction or reallocation of funding

or resources for certain county law enforcement agencies

Chapter 120 is added to the Local Government Code to require an election to approve a budget reduction or reallocation

of funding for county law enforcement. Certain exceptions are included in the bill, including one for disasters. The