SB 2068

Overall Vote Recommendation
Yes
Principle Criteria
neutral
Free Enterprise
positive
Property Rights
neutral
Personal Responsibility
positive
Limited Government
positive
Individual Liberty
Digest

SB 2068 proposes to amend Section 11.48(a) of the Texas Tax Code to expand the categories of information that must be kept confidential when provided in an application for a property tax exemption filed with a chief appraiser. Specifically, it adds to the existing list of protected personal data the following new identifiers: a child's name, age, home address, and home telephone number. The bill maintains that such data are not open to public inspection and may only be disclosed to employees or agents of the appraisal district who are performing appraisal-related duties.

The original version of SB 2068 sought to amend Section 11.48(a) of the Texas Tax Code by expanding the list of confidential information submitted in property tax exemption applications. Specifically, it added the name, age, home address, and home telephone number of a child to the existing list of protected identifiers, which already included a driver's license number, personal identification certificate number, and Social Security number. The bill specified that this information is not open to public inspection and may only be disclosed to employees or agents of the appraisal district who perform appraisal services, with limited exceptions.

The Committee Substitute for SB 2068 retained all of the original bill’s substantive provisions but made a key change in how the bill is framed and titled. The original version referred generally to “tax administration for property tax protests and appeals,” which could have suggested a broader scope, potentially including changes to procedural or legal processes involved in challenging property tax assessments. In contrast, the committee substitute revised the bill’s caption to focus more narrowly and clearly on the confidentiality of identifying information provided by property owners. This adjustment better aligns the bill’s title with its actual content and legislative intent.

In essence, while both versions of the bill make the same legal amendment to Section 11.48(a), the Committee Substitute clarifies the scope and purpose of the legislation by removing any implication that it alters tax protest or appeal procedures. This change enhances clarity for lawmakers, stakeholders, and the public and ensures that the bill’s focus remains solely on strengthening privacy protections in the property tax exemption process.

Author (1)
Paul Bettencourt
Sponsor (2)
Angie Chen Button
Ellen Troxclair
Fiscal Notes

According to the Legislative Budget Board (LBB), SB 2068 would have no fiscal implications for the State of Texas. The bill's purpose is to enhance privacy protections by classifying specific personal information—namely, the name, age, home address, and home telephone number of a child listed on a property tax exemption application—as confidential. This change imposes no new administrative burdens or costs on state agencies that would require additional funding or staffing.

Similarly, the bill is expected to have no significant fiscal impact on local governments, including county appraisal districts. The LBB notes that while appraisal districts may need to slightly adjust how they handle and store certain exemption-related information, such changes are not anticipated to generate measurable costs. These entities are already equipped to manage confidential information under existing law, so expanding the scope of what must be kept private should not materially affect their operations or budgets.

Overall, the bill is fiscally neutral, reinforcing privacy standards without triggering increased state expenditures or burdensome local compliance costs. The finding of no significant fiscal impact helps ensure broader legislative support by confirming that the privacy protections proposed come at no financial cost to taxpayers or local entities.

Vote Recommendation Notes

Texas Policy Research recommends that lawmakers vote YES on SB 2068 based on its alignment with core liberty principles and its clear, limited scope. The bill strengthens privacy protections for Texas property owners by amending Section 11.48(a) of the Tax Code to explicitly make confidential the name, age, home address, or home telephone number of a child included in property tax exemption applications. This closes a gap in the current law, which already shields certain sensitive adult identifiers (like Social Security and driver’s license numbers) but does not explicitly protect information relating to children. The measure is a narrowly tailored response to privacy concerns raised by constituents and appraisal officials, ensuring that confidential family data is not subject to public inspection or misuse.

From a liberty-oriented perspective, the bill clearly upholds Individual Liberty by reinforcing the right to privacy, particularly with respect to minors, and guards against unnecessary exposure of personal information by government entities. It also reflects the principle of Limited Government by imposing no new regulatory burdens or enforcement mechanisms, but rather tightening internal information-handling protocols within existing appraisal systems. Additionally, by preventing the release of sensitive data, the bill bolsters Private Property Rights and contributes to greater trust and participation in the property tax exemption process.

The bill analysis confirms that SB 2068 neither creates nor modifies any criminal offenses, nor does it expand rulemaking authority. Furthermore, the Legislative Budget Board’s fiscal note indicates that the bill has no fiscal implication for the state and no significant financial burden on local governments. This fiscal neutrality strengthens its case as a practical, low-impact reform consistent with good governance. Ultimately, S.B. 2068 represents a focused and meaningful privacy improvement that enhances liberty and accountability without expanding the size or scope of government.

  • Individual Liberty: The bill strengthens individual liberty by enhancing protections for personal privacy, especially for minors. It ensures that sensitive personal information about children, such as their name, age, home address, and phone number, submitted in property tax exemption applications, remains confidential. This measure limits public exposure of personal data and affirms the right of individuals to keep private information out of government-accessible public records.
  • Personal Responsibility: The bill does not directly promote or undermine personal responsibility. It neither imposes new duties nor relaxes individual obligations. However, it could be said to respect the role of responsible property owners who, in complying with the law by applying for exemptions, should not be penalized by having their children's information publicly disclosed.
  • Free Enterprise: The bill has no direct impact on free enterprise. It does not regulate commercial activity, impose compliance costs on businesses, or alter market dynamics. Indirectly, it supports a more secure and trustworthy property system, which benefits property owners and professionals involved in real estate, but the connection is modest.
  • Private Property Rights: By protecting the confidentiality of information submitted in property tax exemption applications, the bill reinforces the integrity of the property rights system. It assures property owners that sensitive family data shared with local appraisal authorities will not be made publicly accessible, which could otherwise discourage individuals from exercising their legal rights related to exemptions.
  • Limited Government: The bill promotes limited government by narrowly restricting the dissemination of private information held by government entities. It does not expand governmental powers or introduce new regulatory functions; instead, it places tighter internal controls on existing data to prevent unnecessary or unauthorized access. It imposes minimal administrative adjustments with no additional cost or bureaucracy.
View Bill Text and Status