20
Texas Association of Builders
September/October 2015
Feature
HB 2232 (Rep. Kuempel/Sen. Campbell)
Relating to the creation of regional
military sustainability commissions for
certain military installations.
Permits
Guadalupe and Bexar counties, and certain
municipalities in those counties, to jointly create a
regional military suitability commission.
Effective Sept. 1, 2015.
HB 3002 (Rep. A. Martinez/Sen. Hinojosa)
Relating to the fee collected for the
provision of providing street lights in a
subdivision in the unincorporated area of
certain counties and the authority of said
county to obtain a lien against property.
Requires street light fees that are collected in
certain border counties to be added to the annual
property tax statement for certain land owners.
The county tax-assessor is required to collect
and transfer the fees to the county. Permits the
commissioners court of a county to obtain a lien
against a property owner to secure payment of
such fees and provides procedures for the filing
and attachment of a lien.
Effective Sept. 1, 2015.
HB 3089 (Rep. Galindo/Sen. Menéndez)
Relating to fire protection sprinkler
systems in residential high-rise buildings.
Amends the Health and Safety Code to require
certain municipalities and counties to adopt a
standard for the installation of fire protection
sprinkler systems in residential-high rise buildings
(defined as 75 feet or more from the ground).
Requires an owner of an applicable residential
high-rise building to provide notice of intent
to comply with the municipality or county.
Permits the attorney general, a district attorney
or a county attorney to bring an action for an
injunction to enforce the subchapter against an
owner of a residential building not in compliance.
Creates an offense, punishable by a fine of up to
$10,000, if an individual is an owner or an agent
of the owner of a residential building that is not
in compliance with the standards as set forth by
the provisions of the bill.
Effective Sept. 1, 2015.
HB 1640 (Rep. Farias/Sen. Campbell)
Relating to the compatibility of certain
defense community regulations and
structures with military operations.
Requires a defense community that proposes
to adopt or amend an ordinance, rule, or
plan that would be applicable in a controlled
compatible land use area and that may impact
base operations to notify the base or facility
authorities concerning the compatibility of
the proposed ordinance, rule, or plan with
base operations. Provides that this subsection
applies only to a defense community that has
not adopted airport zoning regulations under
Chapter 241 (Municipal and County Zoning
Authority Around Airports) and that: (1) is in
Bexar County; (2) is in a county with a population
of 130,000 or more that is adjacent to Bexar
County; or (3) is in or includes a municipality
that is located in a county with a population of
more than 130,000 that borders the Red River.
Authorizes a defense community described above
to enter into a memorandum of agreement with
the military base or defense facility to establish
a smaller area in the controlled compatible land
use area for which notification would be required
by the defense community. Requires the defense
community, after providing notice, to enter into
a memorandum of agreement with the military
base or defense facility to establish provisions
to maintain the compatibility of the proposed
ordinance, rule, or plan with base operations.
Effective Sept. 1, 2015.
HB 2033 (Rep. Raymond/Sen. Zaffirini)
Relating to authorizing counties to
require the submission of digital maps in
connection with the county plat approval
process.
Permits a county commissioners
court to require certain applications for county
plat approval to include digital maps that are
compatible with other mapping systems used
by the county. TAB proposed an amendment
that was adopted to (1) waive requirement
if mapping technology was not “reasonably
accessible” and (2) require mapping software
only in a format “widely used.”
Effective Sept. 1, 2015.
*
The increased homestead exemption is subject to
the passage of Proposition 1 on the November 3
ballot (See Voter Guide on Page 24).
TAX RELIEF
_______________________
Comptroller Glenn Hegar’s well-received
biennial revenue estimate at the start of the
2015 session initiated a political bet on how
much tax relief could be provided to Texas
citizens and businesses. Given that the revenue
estimate was above state spending levels,
Governor Abbott challenged the legislature to
cut $2 billion of each property and franchise
taxes. What followed was a tennis match
between the House and Senate on which
chamber could meet the challenge.
The Chairman of the House Ways and Means
Committee – the committee from which all
tax bills originate – Dennis Bonnen, proposed
a tax relief plan that consisted of across-the-
board franchise tax cuts and a cut to the state
sales tax. The Senate tax package, pioneered by
Finance Chair Jane Nelson, provided franchise
tax cuts as well, along with significantly
increasing the small business exemption and
providing an increased property tax exemption.
The final outcome of the tax relief package
included cuts to both the franchise and
property taxes, while adding additional
protections from local tax hikes. Nearing the
Governor’s requested amount, the $3.8 billion
tax relief package consists of:
• A 25% permanent reduction in the franchise
tax (42% for EZ tax calculations).
• A $10,000 increase in the school property
tax homestead exemption (from $15,000
to $25,000 which equals a savings
of approximately $130 per year for
homeowners).
*
• A protection against local tax increases with
required 60% majority vote of governing
bodies before taxes can be raised.
In addition to the tax relief package, the
legislature cut certain occupational taxes that
will provide relief to different professions, such
as the $200 annual occupation tax, inheritance
tax, passenger beverage tax, fireworks tax, oil
regulation tax and sulfur tax.
*
Denotes a TAB Priority Bill
