By Heflin H.B. No. 2941
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal of property for tax purposes, the
1-3 assessment and administration of property taxes, and the disclosure
1-4 of property tax liabilities.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 1.07, Tax Code, is amended by adding
1-7 Subsection (d) to read as follows:
1-8 (d) A notice required by Section 11.45, 23.44(d), 23.57(d),
1-9 23.79(d), 23.85, or 23.95(e) shall be delivered by certified mail.
1-10 SECTION 2. Subchapter C, Chapter 6, Tax Code, is amended by
1-11 adding Section 6.414 to read as follows:
1-12 Sec. 6.414. TRAINING. (a) The comptroller shall establish
1-13 minimum standards for training all members of appraisal review
1-14 boards.
1-15 (b) A person appointed as a member of an appraisal review
1-16 board is required to attend and receive certification of
1-17 participation in a local training program in the community where
1-18 the member serves that is approved by the comptroller in accordance
1-19 with rules adopted by the comptroller as a prerequisite to
1-20 participation in hearings.
1-21 SECTION 3. Subchapter C, Chapter 6, Tax Code, is amended by
1-22 adding Section 6.415 to read as follows:
1-23 Sec. 6.415. ELIGIBILITY OF FORMER OFFICERS AND DIRECTORS OF
2-1 TAX ENTITIES IN COUNTIES OF MORE THAN 50,000 POPULATION. Any
2-2 person who has been an elected or appointed officer, director,
2-3 employee in a tax collection office, or employee in a budgetary or
2-4 fiscal planning office of a taxing unit or an appraisal district in
2-5 a county of more than 50,000 population is not eligible to serve on
2-6 an appraisal review board that reviews appraisals of property
2-7 within such taxing entity or appraisal district.
2-8 SECTION 4. Subsection (h), Section 11.251, Tax Code, is
2-9 amended to read as follows:
2-10 (h) The chief appraiser by written notice delivered to a
2-11 property owner who claims an exemption under this section may
2-12 require the property owner to provide copies of inventory or
2-13 property records in order to determine the amount and value of
2-14 freeport goods. If the property owner fails to deliver the
2-15 information requested in the notice before approval of the
2-16 appraisal records by the appraisal review board <the 31st day after
2-17 the date the notice is delivered to the property owner>, the
2-18 property owner forfeits the right to claim or receive the exemption
2-19 for that year.
2-20 SECTION 5. Subchapter C, Chapter 11, Tax Code, is amended by
2-21 adding Section 11.437 to read as follows:
2-22 Sec. 11.437. LATE APPLICATION FOR FREEPORT EXEMPTION. (a)
2-23 The chief appraiser shall accept and approve or deny an application
2-24 for exemption under Section 11.251 of this code after the deadline
2-25 for filing it has passed if it is filed before approval of the
3-1 appraisal records by the appraisal review board.
3-2 (b) If an exemption under Section 11.251 of this code is
3-3 approved when the application is filed late, the owner is liable
3-4 for a penalty of 10 percent of the difference between the amount of
3-5 tax imposed on the property and the amount that would be imposed if
3-6 the property were taxed at market value.
3-7 (c) The chief appraiser shall make an entry on the appraisal
3-8 records indicating the person's liability for the penalty and shall
3-9 deliver written notice of imposition of the penalty, explaining the
3-10 reason for its imposition, to the person.
3-11 (d) The tax assessor for a taxing unit that taxes property
3-12 subject to exemption under Section 11.251 of this code after a late
3-13 application shall add the amount of the penalty to the owner's tax
3-14 bill, and the tax collector for the unit shall collect the penalty
3-15 at the time and in the manner he collects the tax. The amount of
3-16 the penalty constitutes a lien against the property against which
3-17 the penalty is imposed, as if it were a tax, and accrues penalty
3-18 and interest in the same manner as a delinquent tax.
3-19 SECTION 6. Subsection (a), Section 22.23, Tax Code, is
3-20 amended to read as follows:
3-21 (a) Rendition statements and property reports must be
3-22 delivered to the chief appraiser after January 1 and not later than
3-23 <before> April 15, except as provided by Section 22.02 of this
3-24 code.
3-25 SECTION 7. Subsection (f), Section 23.55, Tax Code, is
4-1 amended to read as follows:
4-2 (f) The sanctions provided by Subsection (a) of this section
4-3 do not apply if the change of use occurs as a result of the
4-4 transfer by sale, gift, or otherwise, <a sale> for right-of-way or
4-5 other public purpose, or a condemnation.
4-6 SECTION 8. Subchapter D, Chapter 23, Tax Code, is amended by
4-7 adding Section 23.551 to read as follows:
4-8 Sec. 23.551. CERTAIN VETERANS LAND EXEMPTED FROM SANCTIONS.
4-9 (a) The sanctions provided by Section 23.55(a) do not apply to:
4-10 (1) land owned by a disabled veteran or the unmarried
4-11 surviving spouse of a disabled veteran and acquired by the veteran
4-12 through the Veterans' Land Program at least 20 years before the
4-13 date the change of use of the land occurs; or
4-14 (2) land purchased from a disabled veteran or from the
4-15 unmarried surviving spouse of a disabled veteran that was acquired
4-16 by the veteran through the Veterans' Land Program at least 20 years
4-17 before the date the land was sold by the veteran or the veteran's
4-18 spouse, while the land is owned exclusively by the purchaser.
4-19 (b) In this section, "disabled veteran" has the meaning
4-20 assigned by Section 11.22(h).
4-21 SECTION 9. Subsections (a) and (c), Section 33.01, Tax Code,
4-22 are amended to read as follows:
4-23 (a) A delinquent tax incurs a penalty of six percent of the
4-24 amount of the tax for the first calendar month it is delinquent
4-25 plus one percent for each additional month or portion of a month
5-1 the tax remains unpaid prior to July 1 of the year in which it
5-2 becomes delinquent. However, a tax delinquent on July 1 incurs a
5-3 total penalty of twelve percent of the amount of the delinquent tax
5-4 without regard to the number of months the tax has been delinquent.
5-5 A delinquent tax continues to incur the penalty provided by this
5-6 subsection as long as the tax remains unpaid, regardless of whether
5-7 a judgment for the delinquent tax has been rendered.
5-8 (c) A delinquent tax accrues interest at a rate of one
5-9 percent for each month or portion of a month the tax remains
5-10 unpaid. Interest payable under this section is to compensate the
5-11 taxing unit for revenue lost because of the delinquency. A
5-12 delinquent tax continues to accrue interest under this subsection
5-13 as long as the tax remains unpaid, regardless of whether a judgment
5-14 for the delinquent tax has been rendered.
5-15 SECTION 10. Section 33.07(a), Tax Code, is amended to read
5-16 as follows:
5-17 (a) A taxing unit or appraisal district may provide, in the
5-18 manner required by law for official action by the body, that taxes
5-19 that remain delinquent on July 1 of the year in which they become
5-20 delinquent incur an additional penalty to defray costs of
5-21 collection, if the unit or district or another unit that collects
5-22 taxes for the unit has contracted with an attorney pursuant to
5-23 Section 6.30 of this code. The amount of the penalty may not
5-24 exceed 15 percent of the amount of taxes, penalty, and interest
5-25 due. A delinquent tax incurs the penalty provided by this
6-1 subsection regardless of whether a judgment for the delinquent tax
6-2 has been rendered.
6-3 SECTION 11. Section 4, Article 1.05, Title 79, Revised
6-4 Statutes (Article 5069-1.05, Vernon's Texas Civil Statutes), is
6-5 amended to read as follows:
6-6 Sec. 4. This article does not apply to a judgment:
6-7 (1) in favor of a taxing unit in a suit to collect a
6-8 delinquent tax under Subchapter C, Chapter 33, Tax Code; or
6-9 (2) that earns interest that is set by Title 2, Tax
6-10 Code.
6-11 SECTION 12. Section 33.41, Tax Code, is amended by adding
6-12 Subsection (d) to read as follows:
6-13 (d) A suit brought under Subsection (a) against the personal
6-14 representative of an estate who is acting under the control and
6-15 supervision of a probate court need not be filed in that probate
6-16 court, but may instead be brought in a court of competent
6-17 jurisdiction of the county in which the tax was imposed. All
6-18 provisions relative to the presentment of a claim against an estate
6-19 as a prerequisite for judgment shall not be construed as to apply
6-20 to any claim for delinquent taxes owing to a taxing unit.
6-21 SECTION 13. Subsection (c), Section 33.47, Tax Code, is
6-22 amended to read as follows:
6-23 (c) In a suit to collect a tax, a tax receipt issued under
6-24 Section 31.075 of this code, or an electronic replica of the
6-25 receipt, that states that a tax has been paid is <constitutes>
7-1 prima facie evidence that the tax has been paid as stated by the
7-2 receipt or electronic replica.
7-3 SECTION 14. Section 33.51, Tax Code, is amended to read as
7-4 follows:
7-5 Sec. 33.51. Writ of Possession. If the court orders the
7-6 foreclosure of a tax lien and the sale of real property, the
7-7 judgment shall provide for the issuance by the clerk of said court
7-8 of a writ of possession to the purchaser at the sale or to the
7-9 purchaser's <his> assigns no sooner than 20 days following the date
7-10 on which the purchaser's deed from the sheriff or constable is
7-11 filed of record <within 20 days after the period of redemption
7-12 expires>.
7-13 SECTION 15. Section 33.52, Tax Code, is amended to read as
7-14 follows:
7-15 Sec. 33.52. Judgment for Current Taxes. (a) If the court
7-16 orders the foreclosure of a tax lien and the sale of real property,
7-17 the judgment shall, on motion of the taxing unit, order that the
7-18 taxing unit recover from the proceeds of the sale the amount of tax
7-19 on the property for the current tax year <prorated to the day of
7-20 judgment>.
7-21 (b) If the amount of tax for the current tax year has not
7-22 been determined on the date of judgment, the court shall, on motion
7-23 of the taxing unit, order recovery of the amount of tax imposed on
7-24 the property for the preceding tax year<, prorated to the date of
7-25 judgment>.
8-1 (c) If the judgment does not provide for recovery of taxes
8-2 imposed for the current tax year, or for recovery of estimated
8-3 taxes that cannot then be calculated for the current year, the real
8-4 property is subject to the taxes for the current tax year and to
8-5 the lien that secures those taxes, and any subsequent purchaser
8-6 takes the property subject to those taxes and the tax lien.
8-7 SECTION 16. Subsection (a), Section 34.05, Tax Code, is
8-8 amended to read as follows:
8-9 (a) If property is sold to a taxing unit that is a party to
8-10 the judgment, the taxing unit may sell the property at any time,
8-11 subject to any right of redemption existing at the time of the
8-12 sale. In selling the property, the taxing unit may, but is not
8-13 required to, use the procedures provided by Section 272.001, Local
8-14 Government Code.
8-15 SECTION 17. Section 34.21, Tax Code, is amended to read as
8-16 follows:
8-17 Sec. 34.21. Right of Redemption. (a) The owner of real
8-18 property sold at a tax sale to a purchaser other than a taxing unit
8-19 and that was the residence homestead of the owner or that was land
8-20 designated for agricultural use when the suit to collect the tax
8-21 was filed may redeem the property within two years after the date
8-22 on which the purchaser's deed is filed for record by paying the
8-23 purchaser the amount the purchaser bid for the property, the amount
8-24 of the deed recording fee, and the amount paid by the purchaser as
8-25 taxes, penalties, interest, and costs on the property, plus a
9-1 redemption premium of 25 percent of the aggregate total if the
9-2 property is redeemed during the first year of the redemption period
9-3 or 50 percent of the aggregate total if the property is redeemed
9-4 during the second year of the redemption period.
9-5 (b) If property that was the owner's residence homestead or
9-6 was land designated for agricultural use when the suit to collect
9-7 the tax was filed is bid off to a taxing unit under Section
9-8 34.01(c) and has not been resold by the taxing unit, the owner
9-9 having a right of redemption may redeem the property within two
9-10 years after the date on which the deed or the taxing unit is filed
9-11 for record by paying the taxing unit the amount of the judgment
9-12 against the property or the market value of the property as
9-13 specified in that judgment, whichever is less, plus the amount of
9-14 the fee for filing the taxing unit's deed and the amount expended
9-15 by the taxing unit as costs on the property.
9-16 (c) If real property that was the owner's residence
9-17 homestead or was land designated for agricultural use when the suit
9-18 to collect the tax was filed has been resold by the taxing unit
9-19 under Section 34.05, the owner of the property having a right of
9-20 redemption may redeem the property within two years after the date
9-21 on which the taxing unit files for record the deed from the sheriff
9-22 or constable by paying the person who purchased the property from
9-23 the taxing unit the amount the purchaser paid for the property, the
9-24 amount of fee for filing the purchaser's deed for record, the
9-25 amount paid by the purchaser as taxes, penalties, interest, and
10-1 costs on the property, plus a redemption premium of 25 percent of
10-2 the aggregate total if the property is redeemed in the first year
10-3 of the redemption period or 50 percent of the aggregate total if
10-4 the property is redeemed in the second year of the redemption
10-5 period.
10-6 (d) <(b)> The owner of real property sold at a tax sale
10-7 other than property that was the residence homestead of the owner
10-8 or that was land designated for agricultural use when the suit to
10-9 collect the tax was filed <covered by Subsection (a)> may redeem
10-10 the property <within> in the same manner and by paying the same
10-11 amounts as prescribed by Subsection (a), (b), or (c), as
10-12 applicable, except that:
10-13 (1) the owner's right of redemption expires after six
10-14 months following <after> the date on which the purchaser's or
10-15 taxing unit's deed is filed for record; and
10-16 (2) the redemption premium payable by the owner to a
10-17 purchaser other than a taxing unit shall not exceed 25 percent <by
10-18 paying the purchaser the amount the purchaser bid for the property,
10-19 the amount of the deed recording fee, and the amount paid by the
10-20 purchaser as taxes, penalties, interest, and costs on the property,
10-21 plus 25 percent of the aggregate total>.
10-22 (e) <(c)> If the owner of the real property makes an
10-23 affidavit that the owner <he> has made diligent search in the
10-24 county in which the property is located for the purchaser at the
10-25 tax sale or for the purchaser at resale, and has failed to find
11-1 that purchaser <him>, that the purchaser <at the sale> is not a
11-2 resident of the county in which the property is located, that the
11-3 owner <he> and the purchaser cannot agree on the amount of
11-4 redemption money due, or that the purchaser refuses to give the
11-5 owner <him> a quitclaim deed to the property, the owner may redeem
11-6 the property by paying the required amount as prescribed by this
11-7 section <Subsection (a) or (b), as applicable,> to the
11-8 assessor-collector for the county in which the property is located.
11-9 The assessor-collector receiving the payment shall give the owner a
11-10 signed receipt witnessed by two persons. The receipt, when
11-11 recorded, is notice to all persons that the property described has
11-12 been redeemed. The assessor-collector shall on demand pay the
11-13 money received by the assessor-collector <him> to the purchaser <at
11-14 the tax sale>.
11-15 (f) <(d)> The right of redemption does not grant or reserve
11-16 in the former owner of the real property the right to the use or
11-17 possession of the property, or to receive rents, income, or other
11-18 benefits from the property while the right of redemption exists.
11-19 (g) <(e)> In this section, "residence homestead" has the
11-20 meaning assigned by Section 11.13.
11-21 (h) <(f)> In this section, "agricultural use" has the
11-22 meaning assigned by Section 23.51.
11-23 (i) In this section, "costs" is defined to include all those
11-24 amounts reasonably expended by a purchaser or taxing unit in the
11-25 maintenance, preservation, and safekeeping of the property,
12-1 including but not limited to:
12-2 (1) insurance against fire, flood, and other hazards;
12-3 (2) repairs and improvements required by local
12-4 ordinance, building code, or by the terms of any existing lease of
12-5 the property, whether written or oral;
12-6 (3) discharge of mowing, cleaning, or demolition liens
12-7 against the property which secure expenses incurred by a
12-8 municipality;
12-9 (4) dues, assessments for maintenance, or liens
12-10 provided by recorded restrictive covenants affecting the property
12-11 and payable to a property owners' association; and
12-12 (5) standby fees payable to a water district, fresh
12-13 water supply district, or other municipality as authorized by law.
12-14 SECTION 18. Section 34.23, Tax Code, is amended to read as
12-15 follows:
12-16 Sec. 34.23. Distribution of Redemption Proceeds. <(a)> If
12-17 the owner of property sold for taxes to a taxing unit redeems the
12-18 property before the property is resold, the taxing unit shall
12-19 distribute the redemption proceeds in the manner that proceeds of
12-20 the resale of property are distributed.
12-21 <(b) If the owner of property sold for taxes redeems the
12-22 property from the taxing unit after the property has been resold,
12-23 the taxing unit shall pay the purchaser at the resale the amount he
12-24 paid for the property, plus 25 percent of that amount if the
12-25 redemption occurs within one year after the date the property is
13-1 resold or 50 percent of that amount if the redemption occurs more
13-2 than one year after the date the property is resold. The taxing
13-3 unit shall distribute the redemption proceeds remaining after
13-4 payment of the amount due the purchaser at resale to the taxing
13-5 units adjudged to have tax liens against the property in the
13-6 proportion the amount of each unit's lien bears to the total amount
13-7 of all liens established in the foreclosure suit.>
13-8 SECTION 19. Section 41.01, Tax Code, is amended to read as
13-9 follows:
13-10 Sec. 41.01. Duties of Appraisal Review Board. (a) The
13-11 appraisal review board shall have the authority to:
13-12 (1) determine protests initiated by property owners;
13-13 (2) determine challenges initiated by taxing units;
13-14 (3) correct clerical errors in the appraisal records
13-15 and the appraisal rolls;
13-16 (4) act on motions to correct appraisal rolls under
13-17 Section 25.25;
13-18 (5) determine whether an exemption or a partial
13-19 exemption is improperly granted and whether land is improperly
13-20 granted appraisal as provided by Subchapter C, D, or E, Chapter 23;
13-21 and
13-22 (6) take any other action or make any other
13-23 recommendation <determination> that this title specifically
13-24 authorizes or requires.
13-25 (b) The appraisal review board may not engage in any
14-1 activity or make any determination not specifically authorized by
14-2 this code. No other authority is granted or implied.
14-3 SECTION 20. Section 41.44, Tax Code, is amended by adding
14-4 Subsection (e) to read as follows:
14-5 (e) The appraisal review board shall accept and consider a
14-6 protest filed by an agent of a property owner if an agency
14-7 authorization is filed at or before the hearing on the protest.
14-8 SECTION 21. Section 41.45, Tax Code, is amended by amending
14-9 Subsections (b), (d), and (e) and adding Subsection (g) to read as
14-10 follows:
14-11 (b) The property owner initiating the protest is entitled to
14-12 an opportunity to appear to offer evidence or argument. The
14-13 property owner may offer his evidence or argument by affidavit
14-14 without personally appearing if he attests to the affidavit before
14-15 an officer authorized to administer oaths and submits the affidavit
14-16 to the board hearing the protest before it begins the hearing on
14-17 the protest. On receipt of an affidavit, the board shall notify
14-18 the chief appraiser. The chief appraiser may inspect the affidavit
14-19 and is entitled to a copy on request. An affidavit shall identify
14-20 the protesting property owner, the property that is the subject of
14-21 the protest, and a statement by the owner on a determination of the
14-22 appraisal district relevant to the property that is the subject of
14-23 the protest. The comptroller shall prescribe a standard form for
14-24 an affidavit that requires the property owner to provide this
14-25 information. Appraisal districts shall make copies of the form
15-1 available to property owners.
15-2 (d) An appraisal review board consisting of more than three
15-3 members may sit in panels of not fewer than three members to
15-4 conduct protest hearings. However, the determination of a protest
15-5 heard by a panel must be made by the board. If the determination
15-6 of a panel is not accepted by the board, the board may refer the
15-7 matter for rehearing to a panel composed of members who did not
15-8 hear the original hearing or, if there are not at least three
15-9 members who did not hear the original protest, the board may
15-10 determine the protest. Before determining a protest or conducting
15-11 a rehearing before a new panel or the board, the board shall
15-12 deliver notice of the hearing or meeting to determine the protest
15-13 in accordance with the provisions of this subchapter.
15-14 (e) The board shall postpone the hearing to a later date if:
15-15 (1) the property owner or the owner's agent shows good
15-16 cause for the postponement;
15-17 (2) the property owner or the owner's agent provides a
15-18 copy of a notice for a hearing addressed to the property owner or
15-19 to the individual representing the property owner set by another
15-20 appraisal district for the same date and bearing a postmark earlier
15-21 than the date on which the appraisal review board delivered its
15-22 notice of the hearing; or
15-23 (3) <if> the chief appraiser consents to the
15-24 postponement. The hearing may not be postponed to a date less than
15-25 five or more than 15 days after the date scheduled for the original
16-1 hearing unless the date and time of the hearing as postponed are
16-2 agreed to by the appraisal review board, the property owner, and
16-3 the chief appraiser. Postponement under this subsection does not
16-4 require the delivery of additional written notice to the property
16-5 owner.
16-6 (g) Prior to or immediately upon opening a hearing on a
16-7 protest, the chief appraiser and the property owner or the owner's
16-8 agent shall exchange copies of all written materials that will be
16-9 provided to the appraisal review board during the hearing.
16-10 SECTION 22. Subchapter C, Chapter 41, Tax Code, is amended
16-11 by adding Section 41.48 to read as follows:
16-12 Sec. 41.48. SETTLEMENT AGREEMENTS. The chief appraiser
16-13 shall change the appraisal records or the appraisal roll to reflect
16-14 any agreement between the property owner or the owner's agent and
16-15 the chief appraiser that is final pursuant to Section 1.111(e) of
16-16 this code. A property owner or the owner's agent may file suit in
16-17 a court having jurisdiction to compel the chief appraiser to comply
16-18 with this section.
16-19 SECTION 23. Subsection (c), Section 41.61, Tax Code, is
16-20 amended to read as follows:
16-21 (c) An appraisal review board may not issue a subpoena under
16-22 this section unless the board holds a hearing at which the board
16-23 determines that good cause exists for the issuance of the subpoena.
16-24 The appraisal review board before which a good cause hearing is
16-25 scheduled shall deliver written notice to the party being
17-1 subpoenaed and parties to the protest of the date, time, and place
17-2 of the hearing. The board shall deliver the notice not later than
17-3 the 5th day before the date of the good cause hearing. The party
17-4 being subpoenaed must have an opportunity to be heard at the good
17-5 cause hearing.
17-6 SECTION 24. Subsections (b), (c), (d), and (e), Section
17-7 42.06, Tax Code, are amended to read as follows:
17-8 (b) <The owner of an item of property having an appraised
17-9 value in excess of $1 million who appeals an order of the appraisal
17-10 review board or comptroller under this chapter must file a written
17-11 notice of appeal not later than the 15th day after the date the
17-12 owner receives the notice required by Section 41.47 or the order of
17-13 the comptroller, as applicable. A property owner who fails to
17-14 comply with this subsection does not forfeit the right to appeal,
17-15 but is liable for a penalty to each taxing unit in which the
17-16 property is taxable in an amount equal to five percent of the taxes
17-17 finally determined to be due on the property. For purposes of this
17-18 subsection, the appraised value of the property is its appraised
17-19 value for the current year according to the certified appraisal
17-20 roll or the determination of the comptroller, as applicable, as
17-21 modified by order of the appraisal review board or comptroller
17-22 pursuant to a protest.>
17-23 <(c)> A party other than a chief appraiser or property owner
17-24 who appeals an order of an appraisal review board shall file the
17-25 notice with the chief appraiser of the appraisal district for which
18-1 the appraisal review board is established. A chief appraiser who
18-2 appeals an order of an appraisal review board shall file the notice
18-3 with the appraisal review board. A party who appeals an order of
18-4 the comptroller shall file the notice with the comptroller.
18-5 (c) <(d)> If the chief appraiser, a taxing unit, or a county
18-6 appeals, the chief appraiser, if the appeal is of an order of the
18-7 appraisal review board, or the comptroller, if the appeal is of an
18-8 order of the comptroller, shall deliver a copy of the notice to the
18-9 property owner whose property is involved in the appeal within 10
18-10 days after the date the notice is filed.
18-11 (d) <(e)> On the filing of a notice of appeal, the chief
18-12 appraiser shall indicate where appropriate those entries on the
18-13 appraisal records that are subject to the appeal.
18-14 SECTION 25. Subsection (b), Section 42.43, Tax Code, is
18-15 amended to read as follows:
18-16 (b) For a refund made under this section because an
18-17 exemption under Section 11.20 that was denied by the chief
18-18 appraiser or appraisal review board is granted, the taxing unit
18-19 shall include with the refund interest on the amount refunded
18-20 calculated at an annual rate that is equal to the auction average
18-21 rate quoted on a bank discount basis for three-month treasury bills
18-22 issued by the United States government, as published by the Federal
18-23 Reserve Board, for the week in which the taxes became delinquent,
18-24 but not more than 10 percent, calculated from the delinquency date
18-25 for the taxes until the date the refund is made. For any other
19-1 refund made under this section, the taxing unit shall include with
19-2 the refund interest on the amount refunded at an annual rate of
19-3 <that is equal to the auction average rate quoted on a bank
19-4 discount basis for three-month treasury bills issued by the United
19-5 States government, as published by the Federal Reserve Board, for
19-6 the week in which the taxes became delinquent, but not more than>
19-7 eight percent, calculated from the delinquency date for the taxes
19-8 until the date the refund is made.
19-9 SECTION 26. Section 6.035, Tax Code, is amended by adding
19-10 Subsection (e) to read as follows:
19-11 (e) An individual who has served as a chief appraiser may
19-12 not represent a property owner before the appraisal review board
19-13 for the county in which that individual served as chief appraiser
19-14 in a protest or other proceeding related to an appraisal record or
19-15 appraisal roll created during that individual's service as chief
19-16 appraiser.
19-17 SECTION 27. Subchapter A, Chapter 5, Property Code, is
19-18 amended by adding Section 5.010 to read as follows:
19-19 Sec. 5.010. OWNER'S DISCLOSURE OF PROPERTY TAX INFORMATION.
19-20 (a) A person who is the owner of a fee simple interest in real
19-21 property that, for the current tax year or any of the preceding
19-22 five tax years, was appraised as agricultural or open-space land,
19-23 timberland, recreational, park, or scenic-use land, or public
19-24 access airport property and who contracts for the sale of that
19-25 interest shall give to each party who is a purchaser a written
20-1 notice that is signed by the owner and that is substantially in the
20-2 following form:
20-3 OWNER'S DISCLOSURE OF TAX INFORMATION
20-4 1. Property description:____________________________________
20-5 ___________________________________________________________________
20-6 ___________________________________________________________________
20-7 2. Did the property, for the current tax year or any of the
20-8 preceding five tax years, receive a total or partial exemption from
20-9 ad valorem taxation? Yes____ No____. If yes, explain. (Attach
20-10 additional sheets if necessary.)___________________________________
20-11 ___________________________________________________________________
20-12 ___________________________________________________________________
20-13 ___________________________________________________________________
20-14 ___________________________________________________________________
20-15 3. Was the property, for the current tax year or any of the
20-16 preceding five tax years, appraised as agricultural or open-space
20-17 land, timberland, recreational, park, or scenic-use land, or public
20-18 access airport property so that an additional tax may be imposed as
20-19 a penalty if the property no longer qualifies to be appraised in
20-20 that manner? Yes____ No____. If yes, explain. (Attach
20-21 additional sheets if necessary.)___________________________________
20-22 ___________________________________________________________________
20-23 ___________________________________________________________________
20-24 ___________________________________________________________________
20-25 ________________________ _________________________
21-1 Date Signature of Owner
21-2 The undersigned purchaser acknowledges receipt of this notice.
21-3 ________________________ _________________________
21-4 Date Signature of Purchaser
21-5 (b) This section does not apply to a contract for a
21-6 transfer:
21-7 (1) under a court order or foreclosure sale;
21-8 (2) by a trustee in bankruptcy;
21-9 (3) to a mortgagee by a mortgagor or successor in
21-10 interest or to a beneficiary of a deed of trust by a trustor or
21-11 successor in interest;
21-12 (4) by a mortgagee or a beneficiary under a deed of
21-13 trust who has acquired the property at a sale conducted under a
21-14 power of sale under a deed of trust or a sale under a court-ordered
21-15 foreclosure or has acquired the property by a deed in lieu of
21-16 foreclosure;
21-17 (5) by a fiduciary in the course of the administration
21-18 of a decedent's estate, guardianship, conservatorship, or trust; or
21-19 (6) to or from a governmental entity.
21-20 (c) The notice described by Subsection (a) is not required
21-21 to be given to:
21-22 (1) a person who is a co-owner with an owner described
21-23 by Subsection (a) of an undivided interest in the property; or
21-24 (2) the spouse or a person in the lineal line of
21-25 consanguinity of an owner described by Subsection (a).
22-1 (d) The owner shall deliver the notice to the purchaser on
22-2 or before the effective date of the contract binding the purchaser
22-3 to purchase the property.
22-4 (e) An owner who enters into a contract to sell a fee simple
22-5 interest in real property without disclosing as required by this
22-6 section that the property, for the current tax year or any of the
22-7 preceding five tax years, was appraised as agricultural or
22-8 open-space land, timberland, recreational, park, or scenic-use
22-9 land, or public access airport property is liable to the purchaser
22-10 for any additional taxes, penalties, and interest imposed under
22-11 Chapter 23, Tax Code, and paid by the purchaser.
22-12 SECTION 28. Section 6.03(a), Tax Code, is amended to read as
22-13 follows:
22-14 (a) The appraisal district is governed by a board of five
22-15 directors. To be eligible to serve on the board of directors, an
22-16 individual must be a resident of the district and must have resided
22-17 in the district for at least two years immediately preceding the
22-18 date the individual takes office. <To be eligible to serve on the
22-19 board of an appraisal district established for a county having a
22-20 population of at least 200,000 bordering a county having a
22-21 population of at least 2,000,000 and the Gulf of Mexico, an
22-22 individual must be a member of the governing body or an elected
22-23 officer of a taxing unit entitled to vote on the appointment of
22-24 board members under this section. However, an employee of a taxing
22-25 unit that participates in the district is not eligible to serve on
23-1 the board unless the individual is also a member of the governing
23-2 body or an elected official of a taxing unit that participates in
23-3 the district.>
23-4 SECTION 29. Effective January 1, 1996, Section 6.03(a), Tax
23-5 Code, is amended to read as follows:
23-6 (a) The appraisal district is governed by a board of five
23-7 directors. To be eligible to serve on the board of directors, an
23-8 individual must be a resident of the district and <must> have
23-9 resided in the district for at least two years immediately
23-10 preceding the date the individual takes office and may not owe
23-11 delinquent taxes to any taxing unit served by the district. In an
23-12 appraisal district established for a county having a population of
23-13 more than 50,000, an individual who has served for all or part of
23-14 three previous terms on the board is ineligible to serve on the
23-15 board. In an appraisal district established for any other county,
23-16 an individual who has served for all or part of two consecutive
23-17 terms on the board is ineligible to serve on the board during a
23-18 term that begins on the next January 1 following the second of
23-19 those consecutive terms. <To be eligible to serve on the board of
23-20 an appraisal district established for a county having a population
23-21 of at least 200,000 bordering a county having a population of at
23-22 least 2,000,000 and the Gulf of Mexico, an individual must be a
23-23 member of the governing body or an elected officer of a taxing unit
23-24 entitled to vote on the appointment of board members under this
23-25 section. However, an employee of a taxing unit that participates in
24-1 the district is not eligible to serve on the board unless the
24-2 individual is also a member of the governing body or an elected
24-3 official of a taxing unit that participates in the district.>
24-4 SECTION 30. Effective January 1, 1996, Section 11.23(i), Tax
24-5 Code, is amended to read as follows:
24-6 (i) Community Service Clubs. An association that qualifies
24-7 as a community service club is entitled to an exemption from
24-8 taxation of the tangible property the club owns that qualifies
24-9 under Article VIII, Section 2, of the constitution and that is not
24-10 used for profit or held for gain. To qualify as a community
24-11 service club for the purposes of this subsection, an association
24-12 must:
24-13 (1) be organized to promote and must engage primarily
24-14 in promoting:
24-15 (A) the religious, educational, and physical
24-16 development of boys, girls, young men, or young women;
24-17 (B) the development of the concepts of
24-18 patriotism and love of country; or <and>
24-19 (C) the development of interest in community,
24-20 national, and international affairs;
24-21 (2) be affiliated with a state or national
24-22 organization of similar purpose;
24-23 (3) be open to membership without regard to race,
24-24 religion, or national origin; and
24-25 (4) be operated in a way that does not result in
25-1 accrual of distributable profits, realization of private gain
25-2 resulting from payment of compensation in excess of a reasonable
25-3 allowance for salary or other compensation for services rendered,
25-4 or realization of any other form of private gain.
25-5 SECTION 31. The provisions of Section 2 and Section 3 of
25-6 this Act apply to an appraisal review board member whose term
25-7 begins on or after January 1, 1996.
25-8 SECTION 32. The importance of this legislation and the
25-9 crowded condition of the calendars in both houses create an
25-10 emergency and an imperative public necessity that the
25-11 constitutional rule requiring bills to be read on three several
25-12 days in each house be suspended, and this rule is hereby suspended.