CS H.B. 670 75(R)BILL ANALYSIS


WAYS & MEANS
H.B. 670
By: Shields
2-24-97
Committee Report (Amended)



BACKGROUND 

In the 74th Legislative Session, legislation was passed requiring
appraisal districts to share information on property that lies in multiple
appraisal districts, but did not require the districts 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. 

PURPOSE

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. 

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any
additional rulemaking authority to a state officer, department, agency or
institution. 

SECTION BY SECTION ANALYSIS

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

(d)  Provides that the chief appraiser of county "A," whose district
overlaps a property in county "B" shall, upon petition from the property
owner, enter the value of the property as appraised by county "B," if it
is lower than the appraised value in county "A." 

(e) Provides that Subsection (d) does not affect the authority of an
appraisal review board or a court to determine a different appraised value
upon protest or appeal. 

SECTION 2.Emergency clause.


EXPLANATION OF AMENDMENTS

Committee amendment #1 by Holzheauser would limit the effect of the bill
to single family residences.