Bill Text: TX HB121 | 2021 | 87th Legislature 3rd Special Session | Introduced
Bill Title: Relating to prohibiting the imposition of municipal ad valorem taxes on property that does not receive full municipal services.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-09-28 - Filed [HB121 Detail]
Download: Texas-2021-HB121-Introduced.html
| By: Craddick | H.B. No. 121 | |
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| relating to prohibiting the imposition of municipal ad valorem | ||
| taxes on property that does not receive full municipal services. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter Z, Chapter 43, Local Government Code, | ||
| is amended by adding Section 43.909 to read as follows: | ||
| Sec. 43.909. MUNICIPAL AD VALOREM TAXATION IN CERTAIN AREAS | ||
| PROHIBITED. Notwithstanding any other law, a municipality may not | ||
| impose a tax on real property in an area that does not receive full | ||
| municipal services. The prohibition may be waived by written | ||
| agreement between the municipality and a landowner in the area. A | ||
| written agreement applies only to property owned by the landowner | ||
| who enters into the agreement. | ||
| SECTION 2. This Act applies only to an ad valorem tax year | ||
| beginning on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect on the 91st day after the | ||
| last day of the legislative session. | ||
