Nearly two dozen new Texas laws now in effect

Twenty-three bills passed during the regular session of the 87th Texas Legislature went into effect January 1, many of which regard tax requirements or exemptions.

House Bill 115 exempts taxes from property owned by certain charitable organizations providing housing and other assistance to the homeless. To qualify, the organization must have been in existence for at least 20 years if located within a county, two years if located in a municipality. The organization must provide permanent housing to those experiencing homelessness in order to be eligible for the exemption.

House Bill 531 amends the Property Code to required landlords of residential rental properties to provide a written notice regarding whether the property is located in a 100-year floodplain as well as a contingent written notice whether property has flooded at least once in the last five years.

House Bill 1197 amends the Tax Code to increase the number of years a church or religious organization can be exempted from ad valorem taxation on church construction land from six to 10 years if the land in question in attached to the land housing the organization’s primary place of worship.

House Bill 1445 amends the Tax Code to exclude medical or dental billing service performed before the submission for a related insurance claim from the insurance services that are subject to sales and use tax.

House Bill 1689 amends the Insurance Code to set out provisions relating to credit for reinsurance governed by certain covered agreements entered into under the Dodd-Frank Wall Street Reform and Consumer Protection Act.

House Bill 2237 amends the Insurance Code and Property Code to revise and update provisions relating to mechanic’s contractor’s or materialman’s liens.

House Bill 2535 amends to Tax Code to forbid tax assessors from including personal chicken coops or rabbit pens from being included in the value of a home.

House Bill 2730 amends the Property Code to revise provisions relating to eminent domain. Furthermore, it amends the Government Code to require the landowner’s bill of rights statement by the attorney general regarding eminent domain to notify a property owner that they have the right to file a written complaint with the Texas Real Estate Commission regarding alleged misconduct. It also amends the Real Estate License Act Occupations Code’s practices regarding certificate of registration for easement or right-of-way agent.

House Bill 3131 amends the Business Organizations Code to update the required information expected on a certificate of formation of a filing entity.

House Bill 3777 amends the Tax Code to clarify expenditures by a nonprofit exempt from federal income and state franchise taxes used to rehabilitate a structed leases to a tax-empty entity in a disqualified lease are not eligible for a franchise tax credit for the certified rehabilitation of a historic structure.

House Bill 3788 amends the Tax Code to authorize an appraisal review board member to complete training and continuing education remotely.

House Bill 3961 amends the Health and Safety Code to require long-term care facilities to post information on their website about the office of the ombudsman.

House Bill 3971 amends the Tax Code to require a chief appraise determining market value in a historic district to consider the effect of any restriction on the owner’s ability to alter, improve or repair their property.

House Bill 4638 amends the Special District Local Laws Code to create the Leander Municipal management District One and New Waverly Municipal Management District One.

Senate Bill 23 amends the Local Government Code to require counties with more than one million population to hold an election to obtain voter approval before implementing an applicable reduction or reallocation of funding or resources for a primary law enforcement agency, excluding a 911 center.

Senate Bill 41 amends the Finance Code to establish regulation for the financing of residential real estate purchases by means of a wrap mortgage loan.

Senate Bill 792 amends the Transportation Code to authorize veterans entitled to disabled veteran specialty license plates and eligible for specialty license plates for persons with disabilities to elect to receive disabled veteran license plates that include the international symbol of access. The bill also restricts certain parking privileges granted to recipients of disabled veteran license plates.

Senate Bill 794 amends the Tax Code to clarify individuals entitled to property tax exemption for totally disabled veterans.

Senate Bill 855 amends the Business and Commerce Code to require owners/operators of a website or service dealing with commercial recordings or audiovisual works to disclose on the website or online service the owner or operator's true and correct name and contact information.

Senate Bill 911 amends the Alcoholic Beverage, Business and Commerce and Local Government Codes to regulate third-party food delivery services.

Senate Bill 1280 amends the Securities Act of the Government Code to remove certain violation provisions regarding someone offering or selling a security.

Senate Bill 1449 amends the Tax Code to increase taxable value threshold for income-producing tangible personal property is entitled to a property tax emption to $2,500. The amount was previously $500.

Senate Bill 1524 amends the Tax Code to establish an sales and use ta refund pilot program for those employing at least once apprentice in a qualified field for at least seven months a year.

A list of bills, their complete text and other information such as authorship and sponsorship is available at capitol.texas.gov/ Reports/Report.aspx?LegSess=87R&ID=effectivejan1.