The new laws range from a tweak to the exemption on homestead taxes for 100% disabled veterans to a requirement on large cities to hold an election before reducing or reallocating funding for law enforcement agencies.
One allows nonprofit organizations that are providing housing and related services to people experiencing homelessness to claim property tax exemptions on multiple locations, instead of just a single campus. Another provides an extension from six to 10 years of the tax exemption for places of worship that are expanding or constructing a new facility.
Here’s a look at all 23 with descriptions provided by the Texas Legislature:
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.
Relating to notice requirements for a leased dwelling located in a floodplain.
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.
Relating to the applicability of the sales and use tax to medical or dental billing services.
Relating to credit for reinsurance governed by certain covered agreements and ceded to certain assuming insurers.
Relating to mechanic’s, contractor’s, or materialman’s liens.
Relating to the appraisal for ad valorem tax purposes of real property that includes certain improvements used for the noncommercial production of food for personal consumption.
Relating to the acquisition of real property by an entity with eminent domain authority and the regulation of easement or right-of-way agents.
Relating to the information required to be included in the certificate of formation of a filing entity.
Relating to eligible costs and expenses for purposes of the franchise tax credit for the certified rehabilitation of certified historic structures.
Relating to the training and education of appraisal review board members.
Relating to required posting of information regarding the office of the state long-term care ombudsman on certain long-term care facilities’ Internet websites.
Relating to the appraisal for ad valorem tax purposes of residential real property located in a designated historic district.
Relating to the creation of certain municipal management districts; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.
Relating to an election to approve a reduction or reallocation of funding or resources for certain county law enforcement agencies.
Relating to the consolidation and allocation of state civil court costs; increasing certain civil court costs; authorizing fees.
Relating to residential mortgage loans, including the financing of residential real estate purchases by means of a wrap mortgage loan; providing licensing and registration requirements; authorizing an administrative penalty.
Relating to eligibility for the exemption from ad valorem taxation of the residence homestead of a totally disabled veteran.
Relating to the electronic dissemination of commercial recordings or audiovisual works.
Relating to the regulation of restaurants and third-party food delivery services, including the issuance of certain alcoholic beverage certificates to restaurants.
Relating to certain provisions of The Securities Act for which a person offering or selling a security may be held liable to a person buying the security.
Relating to the exemption from ad valorem taxation of income-producing tangible personal property having a value of less than a certain amount.
Relating to a sales and use tax refund pilot program for certain persons who employ apprentices.