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Texas Legislature Set to Enforce New Laws Starting January 1, 2024

As the new year approaches, the Texas Legislature is gearing up to implement a range of bills set to take effect on January 1, 2024. These legislative changes span diverse areas and impact various aspects of life across the state. Below are some key laws that will come into force next month:

  1. HB 260: Appraisal of Open-Space Land
    • This law relates to the calculation of “net to land” in the appraisal of open-space land for ad valorem tax purposes. Chief appraisers must now consider the impact of diseases and pests on the net income of the land when making calculations.
  2. HB 456: Tax Exemption for Charitable Organizations
    • Certain charitable organizations owning specific mineral interests in place will now be exempt from ad valorem taxation under this law.
  3. HB 614: Property Owners’ Association Fines
    • This law addresses fines imposed by property owners’ associations.
  4. HB 796: Publicly Available Database for Protest Hearings
    • Chief appraisers are mandated to create and maintain a publicly available database of information regarding protest hearings under this legislation.
  5. HB 1058: Tax Credit for Housing Developments
    • Certain housing developments will now qualify for a franchise or insurance premium tax credit.
  6. HB 1228: Delivery of Information under Property Tax Code
    • This law pertains to the delivery of specific information under the Property Tax Code.
  7. HB 1285: Training and Duties of Taxpayer Liaison Officer
    • Specifies the training and duties of a taxpayer liaison officer for an appraisal district.
  8. HB 1922: Reauthorization of Municipal Building Permit Fees
    • Municipal building permit fees are now subject to periodic reauthorization under this legislation.
  9. HB 2121: Form of Rendition Statement for Ad Valorem Tax Purposes
    • Addresses the form of a rendition statement or property report used to render property for ad valorem tax purposes.
  10. HB 2323: Specialty License Plates Commemorating 100th Anniversary
    • Relates to the issuance of specialty license plates commemorating the 100th anniversary of the writing of the state song.

These are just a few among the array of laws set to be enforced come January 1, 2024. Citizens are encouraged to familiarize themselves with these changes to ensure compliance and understanding of the evolving legal landscape in Texas.