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A BILL TO BE ENTITLED
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AN ACT
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relating to public notice of the availability on the Internet of |
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property-tax-related information. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.19(m), Tax Code, as added by Chapter |
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209 (H.B. 2723), Acts of the 87th Legislature, Regular Session, |
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2021, is redesignated as Section 25.19(l-1), Tax Code, and amended |
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to read as follows: |
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(l-1) [(m)] A notice required by Subsection (a) or (g) must |
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include the notice required by Section 26.04(e-2). [following |
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statement: "Beginning August 7th, visit Texas.gov/PropertyTaxes to |
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find a link to your local property tax database on which you can |
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easily access information regarding your property taxes, including |
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information regarding the amount of taxes that each entity that |
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taxes your property will impose if the entity adopts its proposed |
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tax rate. Your local property tax database will be updated |
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regularly during August and September as local elected officials |
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propose and adopt the property tax rates that will determine how |
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much you pay in property taxes."] |
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SECTION 2. (a) Section 26.04(e-2), Tax Code, is amended to |
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read as follows: |
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(e-2) By September 1 [August 7] or as soon thereafter as |
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practicable, the chief appraiser of each appraisal district shall |
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deliver by regular mail or e-mail to each owner of property located |
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in the appraisal district a notice that the estimated amount of |
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taxes to be imposed on the owner's property by each taxing unit in |
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which the property is located may be found in the property tax |
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database maintained by the appraisal district under Section 26.17. |
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The notice must include: |
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(1) the following statement: "Visit |
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Texas.gov/PropertyTaxes to find a link to your local property tax |
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database on which you can easily access information regarding your |
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property taxes, including information regarding the amount of taxes |
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that each entity that taxes your property will impose if the entity |
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|
adopts its proposed tax rate. Your local property tax database will |
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be updated regularly during August and September as local elected |
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officials propose and adopt the property tax rates that will |
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determine how much you pay in property taxes."; |
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(2) a statement that the property owner may request |
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from the county assessor-collector for the county in which the |
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property is located or, if the county assessor-collector does not |
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assess taxes for the county, the person who assesses taxes for the |
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county under Section 6.24(b), contact information for the assessor |
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for each taxing unit in which the property is located, who must |
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provide the information described by this subsection to the owner |
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on request; and |
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(3) the name, address, and telephone number of the |
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county assessor-collector for the county in which the property is |
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located or, if the county assessor-collector does not assess taxes |
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for the county, the person who assesses taxes for the county under |
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Section 6.24(b). |
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(b) This section applies only to the 2023 tax year. |
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(c) This section takes effect immediately if this Act |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas |
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Constitution. If this Act does not receive the vote necessary for |
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immediate effect, this section has no effect. |
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SECTION 3. Effective January 1, 2024, Section 26.04, Tax |
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Code, is amended by amending Subsections (e-2) and (e-4) and adding |
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Subsection (e-6) to read as follows: |
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(e-2) The [By August 7 or as soon thereafter as practicable, |
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the] chief appraiser of each appraisal district shall post |
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prominently on the appraisal district's Internet website, if the |
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appraisal district maintains an Internet website, and the assessor |
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for each taxing unit that participates in the appraisal district |
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shall post prominently on the taxing unit's Internet website |
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[deliver by regular mail or e-mail to each owner of property located |
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in the appraisal district] a notice informing each owner of |
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property located in the appraisal district that the estimated |
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amount of taxes to be imposed on the owner's property by each taxing |
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unit in which the property is located may be found in the property |
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tax database maintained by the appraisal district under Section |
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26.17. The notice must include: |
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(1) the following statement in bold typeface: "Visit |
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Texas.gov/PropertyTaxes to find a link to your local property tax |
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database on which you can easily access information regarding your |
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property taxes, including information regarding the amount of taxes |
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that each entity that taxes your property will impose if the entity |
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|
adopts its proposed tax rate. Your local property tax database will |
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be updated regularly during August and September as local elected |
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officials propose and adopt the property tax rates that will |
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determine how much you pay in property taxes."; |
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(2) a statement that the property owner may request |
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from the county assessor-collector for the county in which the |
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property is located or, if the county assessor-collector does not |
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assess taxes for the county, the person who assesses taxes for the |
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county under Section 6.24(b), contact information for the assessor |
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for each taxing unit in which the property is located, who must |
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provide the information described by this subsection to the owner |
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on request; [and] |
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(3) the name, address, and telephone number of the |
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county assessor-collector for the county in which the property is |
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located or, if the county assessor-collector does not assess taxes |
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for the county, the person who assesses taxes for the county under |
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Section 6.24(b); and |
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(4) instructions describing how a property owner may |
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register on the appraisal district's Internet website, if the |
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appraisal district maintains an Internet website, to have |
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notifications regarding updates to the property tax database |
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delivered to the owner by e-mail. |
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(e-4) The comptroller: |
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(1) with the advice of the property tax administration |
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advisory board, shall adopt rules prescribing the form of the |
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notice required by Subsection (e-2); and |
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(2) may adopt rules regarding the format, posting, and |
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publication [delivery] of the notice. |
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(e-6) By August 7 or as soon thereafter as practicable, the |
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chief appraiser of each appraisal district shall publish in a |
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newspaper of general circulation in the county for which the |
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appraisal district is established the notice required by Subsection |
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(e-2). If there is no newspaper of general circulation in the |
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county for which the appraisal district is established, the notice |
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shall be posted at the appraisal office for the district. |
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SECTION 4. Section 26.05(d-1), Tax Code, is amended to read |
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as follows: |
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(d-1) The governing body of a taxing unit other than a |
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school district may not hold a public hearing on a proposed tax rate |
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or a public meeting to adopt a tax rate until the fifth day after the |
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date the chief appraiser of each appraisal district in which the |
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taxing unit participates has: |
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(1) posted [delivered] the notice required by Section |
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26.04(e-2); and |
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(2) complied with Section 26.17(f). |
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SECTION 5. Section 26.17, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) The chief appraiser of each appraisal district that |
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maintains an Internet website shall deliver to a property owner by |
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e-mail notifications regarding updates to the property tax database |
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if the owner registers on the website to receive such notifications |
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in that manner. |
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SECTION 6. Section 41.46(a), Tax Code, is amended to read as |
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follows: |
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(a) The appraisal review board before which a protest |
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hearing is scheduled shall deliver written notice to the property |
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owner initiating a protest not later than the 15th day before the |
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date of the hearing. The notice must include: |
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(1) the date, time, and place of the hearing; |
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(2) a description of the subject matter of the hearing |
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that is sufficient to identify the specific action being protested, |
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such as: |
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(A) the determination of the appraised value of |
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the property owner's property; |
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(B) the denial to the property owner in whole or |
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in part of a partial exemption; or |
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(C) the determination that the property owner's |
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land does not qualify for appraisal as provided by Subchapter C, D, |
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E, or H, Chapter 23; [and] |
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(3) a statement that the property owner is entitled to |
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a postponement of the hearing as provided by Section 41.45 unless |
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the property owner waives in writing notice of the hearing; and |
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(4) the notice required by Section 26.04(e-2). |
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SECTION 7. Except as otherwise provided by this Act, the |
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change in law made by this Act applies only to a notice required to |
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be delivered for an ad valorem tax year that begins on or after the |
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effective date of this Act. |
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SECTION 8. Except as otherwise provided by this Act, this |
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Act takes effect January 1, 2024. |