SB 378 -  Property Tax Assessment

General Bill by Garcia
Property Tax Assessment: Modifying the timeframe for a property appraiser to file an appeal of a value adjustment board decision; establishing a new limitation on homestead tax assessments for property transferred from nonhomestead residential property to homestead property; providing the procedure for calculating the assessed value of such property; specifying a property owner’s responsibility to pay unpaid taxes, penalties, or interests if certain exemptions are granted as the result of a property appraiser’s error, etc.
Effective Date: 07/01/2024
Last Event: 03/08/24 S Died in Community Affairs on Friday, March 8, 2024 2:25 PM

Referred Committees and Committee Actions

Senate Referrals

  • Community Affairs
  • Finance and Tax
  • Appropriations

Related Bills

Bill # Subject Relationship
Bill #: CS/HB 1649 Subject: Property Tax Administration Relationship: Similar
Bill #: CS/HB 7073 Subject: Taxation Relationship: Compare
Bill #: SB 1376 Subject: Establishment of a New Homestead Relationship: Compare
Bill #: CS/SB 7074 Subject: Taxation Relationship: Compare

Bill Text

Staff Analysis

(None Available)

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: S Died in Community Affairs Time: 03/08/2024 - 2:25 PM Member: Committee: Community Affairs Version: __
Event: S Introduced Time: 01/09/2024 - 9:37 AM Member: Committee: Version: __
Event: S Referred to Community Affairs; Finance and Tax; Appropriations Time: 11/15/2023 - 10:48 AM Member: Committee: Community Affairs Version: __
Event: S Filed Time: 11/08/2023 - 1:20 PM Member: Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
193.122 CS/HB 1649
193.155 SB 652, HB 913, CS/HB 1105*, SB 1376, CS/HB 1649, SB 1710, CS/HB 7073, CS/SB 7074
193.1554 HB 333, SB 1062, CS/HB 1649, CS/SB 7074*
193.1555 HB 333, SB 1062, CS/HB 1649, CS/SB 7074*
194.032 SB 76, CS/HB 1649, HB 7031
194.034
196.011 HB 913, CS/CS/CS/SB 996, CS/HB 1105, CS/CS/HB 1285, CS/HB 1649, SB 1710, CS/HB 7073, CS/SB 7074
196.041 CS/HB 1649*
196.061 HB 985, SB 1244, CS/HB 1649*

(*) Not the latest version