– Numerous laws were enacted by the 2011 Texas legislature that provided good-governance provisions for HOA homeowners. These include HB 2761, SB 472, HB 1228, and HB 362.  The new Texas HOA legislation:

• Mandates open records.
• Mandates standards for (1) records retention and (2) records production.
• Allows homeowners to sue in local justice of the peace courts for remedies if the HOA does not produce records.
• Mandates that key governance documents must be (1) filed with the County and (2) posted on the HOA web site.
• Allows all owners to (1) vote in HOA elections and (2) run for the HOA board (unless convicted of a felony or crime of moral turpitude).
• Provides for an independent election recount mechanism.
• Establishes a priority of payments (i.e. assessments = first; fines/legal fees = last).
• Allows solar devices on private property, given certain provisions.
• Mandates various voting techniques, including proxy voting.
• Mandates that the HOA board must have at least one-third control by residents once the HOA is 75% built-out.
• Mandates that HOAs must allow rain harvesting devices, flag poles, and religious displays on front doors – all under certain conditions. 

Impact on HOAs– Many of the details of these (and other) bills still need to be analyzed. However, some of the key impacts on HOAs will be:

• Boards will no longer be able to legally refuse to provide records to homeowners, as long as those requests meet the parameters of the new laws. There have been numerous instances in the past where staff merely refused to provide records.
• Homeowners will be able to use the local inexpensive justice of the peace courts to enforce document requests.
• Boards will no longer be able to legally keep homeowners from voting or running for the  Board. Many HOAs  require that members be “in good standing”  a process that can be used to keep people from voting or running for the  Board, whether or not the “issues” against them are legitimate.
• There will be more safeguards in  Board election voting and tabulation. 

Implementation – Some of these new HOA laws go into effect on September 1, 2011; others go into effect on January 1, 2012. Therefore, in order to implement these new laws ,  Boards should (1) revise the elections policy, (2) create a records copying policy, (3) create a records retention policy that at least matches the requirements of HB 2761, (4) revise the Design Guidelines to allow the solar devices as prescribed in HB 362, (5) ensure that all appropriate governance documents (including the latest version of each) is posted on the Web Site and filed with the County, (6) instruct  staff to provide records to homeowners without the need for them to file lawsuits, (7) revise the Design Guidelines rules on flag poles to comply with HB 2779, which is effective immediately, and (8) implement many other details.

A VARIETY OF HOMESTEAD EXEMPTIONS
COULD LOWER YOUR PROPERTY TAXES

A homestead exemption lowers the property taxes on your home by lowering its taxable value. If your home is valued at $50,000 and you receive a $15,000 homestead exemption, your home will be taxed as if it were worth $35,000.

Who qualifies for an exemption?

Anyone who owns a home on Jan. 1 and uses it as a primary residence on that date is entitled to a $15,000 homestead exemption to lower school taxes. It doesn't matter| if your home is a house, condominium or mobile home. Counties, cities and special taxing districts may also offer homestead exemptions.

Are other exemptions available?

If you're disabled---or if you're 65 years old or older---you are entitled to an additional $10,000 school tax exemption on your home. And if you qualify for the 65 or older or disabled exemption, you're also entitled to a permanent, locked-in "ceiling" on the school property taxes on your home. The county, city or junior college may adopt a tax ceiling for 65 and older or disabled homeowners. The 65 or older homeowner's school tax ceiling transfers to the surviving spouse, if the spouse is 55 years of age or older at the time of death and lives in and owns the home. The age 65 or older homeowners (or their surviving spouses 55 years of age or older) also may transfer the percentage of school tax paid, based on their former home's school tax ceiling, to a new home.

If you're a disabled veteran who receives from the Veterans Affairs (VA)-(1) 100 percent disability compensation due to a service connected disability and (2) a rating of 100 percent disabled or a determination of individual unemployability, you are entitled to an exemption from taxation of the total appraised value of your resident homestead.

Do I have to apply each year?

No, if you had a homestead exemption on your home in 2011, you won’t need to reapply for 2012 unless your chief appraiser requires it. However, if you haven’t received an exemption on your present home---or if you moved to a new home, ---you’ll need to file for an exemption for 2012. If you are 65 this year, you may file for the age 65 or older exemption up to one year after the date you turned 65. And if you became disabled, you need to file for the disabled person’s exemption.

When and where should I file?

File applications before May 1st at your appraisal district office. If you need more time. Contact us at:

Hidalgo County Appraisal District
4405 S Professional Drive
Edinburg, TX 78540
956-381-8466   Fax 956-289-2120
www.hidalgoad.org

Or Contact:

Texas Comptroller Susan Combs
Property Tax Assistance Division
P.O. Box 13528
Austin, TX 78711-3528
or call 1-800-252-9121 and
press “2” to access the menu
and press “1” to contact
The information Service Team.
www.window.state.tx/us/taxinformation