BILL ANALYSIS H.B. 623 By: Combs (Harris) Finance 05-05-95 Senate Committee Report (Unamended) BACKGROUND Chapter 6A, Tax Code, establishes appraisal districts and provides for their administration. Since some taxing units have boundaries that extend into two or more counties, properties located in overlapping appraisal districts may receive two different appraisals, having different values, for ad valorem taxes. PURPOSE As proposed, H.B. 623 establishes provisions for the appraisal for ad valorem tax purposes of property located in more than one appraisal district. RULEMAKING AUTHORITY It is the committee's opinion that this bill does not grant any additional rulemaking authority to a state officer, institution, or agency. SECTION BY SECTION ANALYSIS SECTION 1. Amends Chapter 6A, Tax Code, by adding Section 6.025, as follows: Sec. 6.025. OVERLAPPING APPRAISAL DISTRICTS; JOINT PROCEDURES. (a) Requires the chief appraisers of two or more appraisal districts that have boundaries that include any part of the same territory to enter into a written understanding that, with respect to the property in the territory under the districts' appraisal jurisdiction, permits each appraiser to have access to and use information appropriate to appraisals; eliminates differences in the information in appraisal records of the districts; and contains the form of a written advisory containing certain information. (b) Authorizes the advisory under Subsection (a)(3) to be sent to a property owner having property appraised by each district when the notice of appraised value required by Section 25.19(a) is sent. (c) Requires the chief appraisers of appraisal districts described by Subsection (a) to coordinate their appraisal activities so as to encourage and facilitate the appraisal of the same property appraised by each district at the same value. SECTION 2. Effective date: January 1, 1996. SECTION 3. Emergency clause.