By Driver H.B. No. 718
74R2784 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the information in a property reappraisal notice for
1-3 property taxes.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 25.19, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 25.19. Notice of Appraised Value. (a) <By May 15 or
1-8 as soon thereafter as practicable, the chief appraiser shall
1-9 deliver a written notice to a property owner of the appraised value
1-10 of his property if:>
1-11 <(1) the appraised value of the property is greater
1-12 than it was in the preceding year;>
1-13 <(2) the appraised value of the property is greater
1-14 than the value rendered by the property owner; or>
1-15 <(3) the property was not on the appraisal roll in the
1-16 preceding year.>
1-17 <(b) The chief appraiser shall separate real from personal
1-18 property and include in the notice for each:>
1-19 <(1) a list of the taxing units in which the property
1-20 is taxable;>
1-21 <(2) the appraised value of the property in the
1-22 preceding year;>
1-23 <(3) the assessed and taxable value of the property in
1-24 the preceding year for each taxing unit taxing the property;>
2-1 <(4) the appraised value of the property for the
2-2 current year and the kind and amount of each partial exemption, if
2-3 any, approved for the current year;>
2-4 <(5) if the appraised value is greater than it was in
2-5 the preceding year:>
2-6 <(A) the effective tax rate that would be
2-7 announced pursuant to Section 26.04 of this code if the total
2-8 values being submitted to the appraisal review board were to be
2-9 approved by the board with an explanation that that rate would
2-10 raise the same amount of revenue from property taxed in the
2-11 preceding year as the unit raised for those purposes in the
2-12 preceding year;>
2-13 <(B) the amount of tax that would be imposed on
2-14 the property on the basis of the rate described by Paragraph (A) of
2-15 this subdivision; and>
2-16 <(C) a statement that the governing body of the
2-17 unit may not adopt a rate that will increase tax revenues for
2-18 operating purposes from properties taxed in the preceding year
2-19 without publishing notice in a newspaper that it is considering a
2-20 tax increase and holding a hearing for taxpayers to discuss the tax
2-21 increase;>
2-22 <(6) in italic typeface, the following statement:
2-23 "The Texas Legislature does not set the amount of your local taxes.
2-24 Your property tax burden is decided by your locally elected
2-25 officials, and all inquiries concerning your taxes should be
2-26 directed to those officials";>
2-27 <(7) a brief explanation of the time and procedure for
3-1 protesting the value;>
3-2 <(8) the date and place the appraisal review board
3-3 will begin hearing protests; and>
3-4 <(9) a brief explanation that:>
3-5 <(A) the governing body of each taxing unit
3-6 decides whether or not taxes on the property will increase and the
3-7 appraisal district only determines the value of the property; and>
3-8 <(B) a taxpayer who objects to increasing taxes
3-9 and government expenditures should complain to the governing bodies
3-10 of the taxing units and only complaints about value should be
3-11 presented to the appraisal office and the appraisal review board.>
3-12 <(c) In making the preliminary calculation required by
3-13 Subsection (b)(5)(A) of this section of the effective tax rate that
3-14 will not increase taxes, taxes imposed by a unit in the preceding
3-15 year on property not yet appraised and submitted to the appraisal
3-16 review board for the current year shall be excluded.>
3-17 <(d) In the case of the residence homestead of a person 65
3-18 years of age or older that is subject to the limitation on a tax
3-19 increase over the preceding year for school tax purposes, the chief
3-20 appraiser shall indicate on the notice that the preceding year's
3-21 taxes may not be increased.>
3-22 <(e) On the notice, the chief appraiser shall enclose the
3-23 information required by Subsections (b)(2)-(6) of this section in a
3-24 printed rectangle with dimensions of not less than 15 square
3-25 inches. The chief appraiser shall have the information required by
3-26 Subsections (b)(2)-(5) printed in bold-faced type that is distinct
3-27 from and located above the other information enclosed in the
4-1 rectangle.>
4-2 <(f) Failure to receive the notice required by this section
4-3 does not affect the validity of the appraisal of the property, the
4-4 imposition of any tax on the basis of the appraisal, the existence
4-5 of any tax lien, or any proceeding instituted to collect the tax.>
4-6 <(g) The chief appraiser, with the approval of the appraisal
4-7 district board of directors, may dispense with the notice required
4-8 by Subdivision (1) of Subsection (a) of this section if the amount
4-9 of increase in appraised value is $1,000 or less.>
4-10 <(h) In the notice of appraised value for real property, the
4-11 chief appraiser shall list separately:>
4-12 <(1) the market value of the land; and>
4-13 <(2) the total market value of the structures and
4-14 other improvements on the property.>
4-15 <(i)> By May 15 or as soon thereafter as practicable, the
4-16 chief appraiser shall deliver a written notice to the owner of each
4-17 property <not included in a notice required to be delivered under
4-18 Subsection (a),> if:
4-19 (1) the value of the property has changed from the
4-20 value listed on the appraisal roll for the preceding year;
4-21 (2) <was reappraised in the current tax year, if> the
4-22 ownership of the property changed during the preceding year;
4-23 (3) <, or if> the property owner or the agent of a
4-24 property owner authorized under Section 1.111 makes a written
4-25 request for the notice; or
4-26 (4) the property was not included on the appraisal
4-27 roll for the preceding year.
5-1 (b) The chief appraiser shall separate real from personal
5-2 property and include in the notice for each property:
5-3 (1) the appraised value of the property in the
5-4 preceding year;
5-5 (2) the appraised value of the property for the
5-6 current year and the kind of each partial exemption, if any,
5-7 approved for the current year;
5-8 (3) a brief explanation of the time and procedure for
5-9 protesting the value; and
5-10 (4) the date and place the appraisal review board will
5-11 begin hearing protests.
5-12 (c) Failure to receive the notice required by this section
5-13 does not affect the validity of the appraisal of the property, the
5-14 imposition of any tax on the basis of the appraisal, the existence
5-15 of any tax lien, or any proceeding instituted to collect the tax.
5-16 SECTION 2. The importance of this legislation and the
5-17 crowded condition of the calendars in both houses create an
5-18 emergency and an imperative public necessity that the
5-19 constitutional rule requiring bills to be read on three several
5-20 days in each house be suspended, and this rule is hereby suspended.