With the general election over, legislators have begun pre-filing bills for consideration by the 88th Legislature, which will convene on January 10, 2023. As of this email 1,149 bills have been filed. The TTARA team has begun tracking and analyzing bills relating to tax and fiscal policies and those summaries are being posted on our website…

Stemming from a lawsuit filed in Hopkins County District Court (Cynthia Martin, et. al. v. Comptroller Glenn Hegar, Cause No. CV45092), Senator Bob Hall has asked the Attorney General (RQ-0479-KP) to opine on the required contents of a valid application for a Chapter 313 school property tax appraised value limitation. The lawsuit asserts the Comptroller’s approval of a 313…

Déjà vu All Over Again: Local Sales Tax Sourcing Rule The Comptroller has resubmitted their local sales tax sourcing rule §3.334, changing the method of sourcing Internet sales for local sales tax purposes from origin to destination. The agency has done this in response to a recent Travis County District Court ruling on litigation filed…

In this issue House Ways and Means, September 8 Meeting R&D Case Filings TTARA September 8 Webcast Recording Available TTARA Releases New Brief on Elected Appraisal Officers 2022 TTARA Annual Meeting: Register and Reserve Your Hotel Room Today! House Ways and Means, September 8 Meeting As a sign the legislative session will be upon us…

TTARA, in partnership with the Texas Association of Manufacturers and the Texas Oil and Gas Association, has submitted a brief on AG opinion request RQ-0468-KP that could invalidate a certain type of local economic development agreements. Chapter 380 and 381 of the Local Government Code provide broad latitude to cities and counties to use public money to enter into…