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…

The Texas Education Agency (TEA) has released preliminary maximum compressed rates for the 2022 tax year (2022-2023 school year). Due to unprecedented growth in property values, an astounding 698 school districts (69%) have been assigned the lowest allowable rate of $0.8046 per $100 of taxable value due to the “equity band” limitation in HB 3,…