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