TX·Bill·86th Legislature (2019)
HB 4108
Relating to the required payment of taxes by an owner of a property used for nuclear electric power generation who appeals certain ad valorem tax determinations.
Introduced 2019-03-07Last action 2019-04-24 — Left pending in committee
Sponsor
Sheffield
Cosponsors
None⚫
Died in House committee
The 86th Legislature (2019) ended on 2019-05-29. This bill was introduced when the session adjourned and did not advance to enactment.
Legislative Progress
✗
Introduced
2
In Committee
3
Passed Chamber
4
Enacted / Signed
Summary
This bill modifies Texas property tax appeal requirements specifically for nuclear electric power generation facilities. While most property owners appealing their ad valorem (property) tax assessments can pay the lesser of three different amounts to maintain their appeal rights (the undisputed portion, the amount under appeal, or the prior year's taxes), this bill requires nuclear power plant owners to pay the full amount of taxes determined by the order being appealed before the delinquency date. This creates a stricter payment requirement for nuclear facilities during the tax appeal process, potentially requiring them to pay significantly more upfront than other property owners while their appeals are pending.
Note
Historical import. Session: 86
Full Bill Text
http://www.legis.state.tx.us/tlodocs/86R/billtext/pdf/HB04108I.PDF