By Pitts H.B. No. 129
75R909 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the right of a person to inspect appraisal records
1-3 relating to the appraisal of the person's property.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Sections 25.19(b) and (i), Tax Code, are amended
1-6 to read as follows:
1-7 (b) The chief appraiser shall separate real from personal
1-8 property and include in the notice for each:
1-9 (1) a list of the taxing units in which the property
1-10 is taxable;
1-11 (2) the appraised value of the property in the
1-12 preceding year;
1-13 (3) the assessed and taxable value of the property in
1-14 the preceding year for each taxing unit taxing the property;
1-15 (4) the appraised value of the property for the
1-16 current year and the kind and amount of each partial exemption, if
1-17 any, approved for the current year;
1-18 (5) if the appraised value is greater than it was in
1-19 the preceding year:
1-20 (A) the effective tax rate that would be
1-21 announced pursuant to Section 26.04 of this code if the total
1-22 values being submitted to the appraisal review board were to be
1-23 approved by the board with an explanation that that rate would
1-24 raise the same amount of revenue from property taxed in the
2-1 preceding year as the unit raised for those purposes in the
2-2 preceding year;
2-3 (B) the amount of tax that would be imposed on
2-4 the property on the basis of the rate described by Paragraph (A) of
2-5 this subdivision; [and]
2-6 (C) a statement that the governing body of the
2-7 unit may not adopt a rate that will increase tax revenues for
2-8 operating purposes from properties taxed in the preceding year
2-9 without publishing notice in a newspaper that it is considering a
2-10 tax increase and holding a hearing for taxpayers to discuss the tax
2-11 increase; and
2-12 (D) a brief explanation of the property owner's
2-13 right under Section 25.195 to inspect all information relating to
2-14 the appraisal of the property;
2-15 (6) in italic typeface, the following statement: "The
2-16 Texas Legislature does not set the amount of your local taxes.
2-17 Your property tax burden is decided by your locally elected
2-18 officials, and all inquiries concerning your taxes should be
2-19 directed to those officials";
2-20 (7) a brief explanation of the time and procedure for
2-21 protesting the value;
2-22 (8) the date and place the appraisal review board will
2-23 begin hearing protests; and
2-24 (9) a brief explanation that:
2-25 (A) the governing body of each taxing unit
2-26 decides whether or not taxes on the property will increase and the
2-27 appraisal district only determines the value of the property; and
3-1 (B) a taxpayer who objects to increasing taxes
3-2 and government expenditures should complain to the governing bodies
3-3 of the taxing units and only complaints about value should be
3-4 presented to the appraisal office and the appraisal review board.
3-5 (i) By May 15 or as soon thereafter as practicable, the
3-6 chief appraiser shall deliver a written notice to the owner of each
3-7 property not included in a notice required to be delivered under
3-8 Subsection (a), if the property was reappraised in the current tax
3-9 year, if the ownership of the property changed during the preceding
3-10 year, or if the property owner or the agent of a property owner
3-11 authorized under Section 1.111 makes a written request for the
3-12 notice. The chief appraiser shall separate real from personal
3-13 property and include in the notice for each property:
3-14 (1) the appraised value of the property in the
3-15 preceding year;
3-16 (2) the appraised value of the property for the
3-17 current year and the kind of each partial exemption, if any,
3-18 approved for the current year;
3-19 (3) a brief explanation of the property owner's right
3-20 under Section 25.195 to inspect all information relating to the
3-21 appraisal of the property;
3-22 (4) a brief explanation of the time and procedure for
3-23 protesting the value; and
3-24 (5) [(4)] the date and place the appraisal review
3-25 board will begin hearing protests.
3-26 SECTION 2. Section 25.195, Tax Code, is amended to read as
3-27 follows:
4-1 Sec. 25.195. Inspection by Property Owner. After the chief
4-2 appraiser has submitted the appraisal records to the appraisal
4-3 review board as provided by Section 25.22(a) [of this code], a
4-4 property owner or his designated agent may inspect the appraisal
4-5 records relating to property of the property owner, together with
4-6 supporting data, [and] schedules, and any other material or
4-7 information held by the chief appraiser, including material or
4-8 information obtained under Section 22.27, that is obtained or used
4-9 in making appraisals for the appraisal records relating to that
4-10 property.
4-11 SECTION 3. The change in law made by this Act to Section
4-12 25.19, Tax Code, applies only to a notice delivered under that
4-13 section on or after the effective date of this Act.
4-14 SECTION 4. The importance of this legislation and the
4-15 crowded condition of the calendars in both houses create an
4-16 emergency and an imperative public necessity that the
4-17 constitutional rule requiring bills to be read on three several
4-18 days in each house be suspended, and this rule is hereby suspended,
4-19 and that this Act take effect and be in force from and after its
4-20 passage, and it is so enacted.