SRC-JFA H.B. 670 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 670
By: Shields (Nelson)
State Affairs
4-25-97
Engrossed


DIGEST 

Currently, appraisal districts are required to share information on
property that lies in multiple appraisal districts.  The districts are not
required to use a single valuation for property that lies within the
overlap.  Property owners in such areas continue to receive appraisals
from different districts, which may have different values.  This bill
would allow a property owner in overlapping appraisal districts to
petition the chief appraiser from the district outside of the property's
county to accept the appraised value as determined by the appraisal
district of the property's county.   
  
PURPOSE

As proposed, H.B. 670 authorizes a property owner in overlapping appraisal
districts to petition the chief appraiser from the district outside of the
property's county to accept the appraised value as determined by the
appraisal district of the property's county.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 6.025, Tax Code, by adding Subsections (d) and
(e), as follows: 

 (d)  Requires the chief appraiser of an appraisal district established
for a county other than the county in which property is located to enter
the appraised value of the property as listed on the appraisal records of
the appraisal district established for the county in which the property is
located if the same property is listed on the appraisal records of the
appraisal district established for the county in which the property is
located at an appraised value that is less than the appraised value of
that property as determined by the chief appraiser of the appraisal
district established for the other county. 

(e)  Provides that Subsection (d) does not affect the authority of an
appraisal review board or court to determine a different appraised value
for the property pursuant to a protest or appeal of the appraised value
entered by a chief appraiser under Subsection (d).   

SECTION 2. Emergency clause.
  Effective date:  90 days after adjournment.