New year, new laws: Here are bills in the Texas Legislature effective Jan. 1, 2024

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Thursday, December 21, 2023
4th Texas special session adjourns with school voucher bill unfinished
The Texas Legislature's fourth special session of 2023 adjourned without Gov. Abbott's priority school voucher bill going through, again.

As we head into the new year, the Texas Legislature has a number of bills you should know about taking effect next month.

The video above is from a previous report on when the fourth special legislative session ended.

Starting Jan. 1, 2024, the following laws will be enforced:

HB 260 relates to the calculation of "net to land" in the appraisal of open-space land for ad valorem tax purposes. The effect of diseases and pests on the net income of the land must be considered when the chief appraiser makes the calculations.

HB 456 relates to an exemption from ad valorem taxation of specific interests in a mineral in place owned by certain charitable organizations.

HB 614 relates to property owners' association fines.

HB 796 relates to the creation and maintenance by the chief appraiser of each appraisal district of a publicly available database of information regarding protest hearings.

HB 1058 relates to a franchise or insurance premium tax credit for certain housing developments.

HB 1228 relates to the delivery of certain information under the Property Tax Code.

HB 1285 relates to the training and duties of a taxpayer liaison officer for an appraisal district.

HB 1922 relates to periodic reauthorization of municipal building permit fees.

HB 2121 relates to the form of a rendition statement or property report used to render property for ad valorem tax purposes.

HB 2323 relates to the issuance of specialty license plates commemorating the 100th anniversary of the writing of the state song.

HB 2354 relates to the eligibility of land to continue to be appraised for ad valorem tax purposes as qualified open-space land following a transfer to a surviving spouse.

HB 3186 relates to youth diversion strategies and procedures for children accused of certain fine-only offenses in municipal and justice courts and related criminal justice matters; authorizing fees.

HB 3273 relates to public notice of the availability on the internet of property-tax-related information.

HB 4077 relates to the procedure for qualifying for an exemption from ad valorem taxation of the residence homestead of an elderly person.

HB 4101 relates to the matters that may be the subject of limited binding arbitration to compel compliance with procedural requirements about protests before appraisal review boards.

HB 4456 relates to the calculation of specific ad valorem tax rates of a school district.

HB 4500 relates to electronic verification of health benefits by health benefit plan issuers for certain physicians and health care providers.

HB 4645 relates to the exemption from ad valorem taxation of specific property used to provide low-income or moderate-income housing.

HB 4758 relates to a prohibition on certain e-cigarette products; creating a criminal offense.

SB 539 relates to how an individual who has elected to defer collection of a tax, abate a suit to collect a delinquent tax or abate a sale to foreclose a tax lien on the individual's residence homestead is listed on the outstanding tax roll of a taxing unit.

SB 719 relates to an exemption from ad valorem taxation of property owned by a charitable organization that provides services related to the placement of a child in a foster or adoptive home.

SB 1340 relates to the local development agreement database maintained by the comptroller of public accounts.

SB 1381 relates to the eligibility of the surviving spouse of an elderly person who qualified for a local option exemption from ad valorem taxation by a taxing unit of a portion of the appraised value of the deceased person's residence homestead to continue to receive an exemption for the same property from the same taxing unit in an amount equal to that of the exemption for which the deceased person qualified without applying for the exemption.

SB 1577 relates to the Texas Real Estate Research Center, the Real Estate Research Advisory Committee, the Texas Real Estate Commission, and the Texas Appraiser Licensing and Certification Board; increasing a fee; authorizing a payment.

SB 1780 relates to online notarizations.

SB 1999 relates to the calculation of the unused increment rate of a taxing unit.

SB 2355 relates to the appeal of specific ad valorem tax determinations through binding arbitration.

SB 2440 relates to a requirement that certain plats for the subdivision of land include evidence of groundwater supply.

SB 2603 relates to the creation of the Montgomery County Municipal Utility District No. 216; granting a limited power of eminent domain; providing authority to issue bonds; providing authority to impose assessments, fees, and taxes.

SB 3 relates to the amount of the total revenue exemption for the franchise tax and the exclusion of certain taxable entities from the requirement to file a franchise tax report.

SB 17 relates to diversity, equity, and inclusion initiatives at public institutions of higher education.

READ MORE: Is it law yet? See where some of the most consequential bills stand in the 2023 Texas Legislature