1-1 AN ACT
1-2 relating to the appraisal of property for ad valorem tax purposes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.025, Tax Code, is amended by amending
1-5 Subsection (c) and adding Subsections (d), (e), and (f) to read as
1-6 follows:
1-7 (c) The chief appraisers of appraisal districts described by
1-8 Subsection (a) shall [to the extent practicable] coordinate their
1-9 appraisal activities so as to [encourage and] facilitate the
1-10 appraisal of the same property appraised by each district at the
1-11 same value.
1-12 (d) If a chief appraiser approves an application for a
1-13 residence homestead exemption under Section 11.13 or an application
1-14 under that section for a residence homestead exemption for an
1-15 individual who is disabled or 65 years of age or older, the chief
1-16 appraiser of every other appraisal district in which the property
1-17 is located shall recognize that exemption and enter the exemption
1-18 on the appraisal rolls of the appraisal district.
1-19 (e) If on May 1 all the chief appraisers of the appraisal
1-20 districts described by Subsection (a) in which a parcel or item of
1-21 property is located are not in agreement as to the appraised value
1-22 of the property, on that date each of the chief appraisers shall
1-23 enter as the value of the property on the appraisal records of the
1-24 appropriate appraisal district the value that is calculated by:
2-1 (1) adding the appraised value of the property as
2-2 determined by each chief appraiser; and
2-3 (2) dividing the sum of those appraised values by the
2-4 number of appraisal districts in which the property is located.
2-5 (f) The owner of property for which the appraised value is
2-6 determined under Subsection (e) is entitled to file a protest in
2-7 relation to the property with the appraisal review board of any
2-8 appraisal district in which the property is located. If the
2-9 appraisal review board or a court on appeal of the protest
2-10 determines a different appraised value for the property pursuant to
2-11 the protest or appeal, the chief appraiser of every appraisal
2-12 district in which the property is located shall enter that
2-13 appraised value of the property on the appraisal records of the
2-14 appraisal district.
2-15 SECTION 2. This Act takes effect January 1, 1998, and
2-16 applies only to a tax year that begins on or after that date.
2-17 SECTION 3. The importance of this legislation and the
2-18 crowded condition of the calendars in both houses create an
2-19 emergency and an imperative public necessity that the
2-20 constitutional rule requiring bills to be read on three several
2-21 days in each house be suspended, and this rule is hereby suspended.
_______________________________ _______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 670 was passed by the House on March
26, 1997, by a non-record vote; and that the House concurred in
Senate amendments to H.B. No. 670 on May 28, 1997, by a non-record
vote.
_______________________________
Chief Clerk of the House
I certify that H.B. No. 670 was passed by the Senate, with
amendments, on May 23, 1997, by a viva-voce vote.
_______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor