By Patterson                                            S.B. No. 93

      75R275 JD-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to providing notice to property owners of the right to

 1-3     protest a property tax matter.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 41.41, Tax Code, is amended to read as

 1-6     follows:

 1-7           Sec. 41.41.  Right of Protest.  (a)  A property owner is

 1-8     entitled to protest before the appraisal review board the following

 1-9     actions:

1-10                 (1)  determination of the appraised value of the

1-11     owner's property or, in the case of land appraised as provided by

1-12     Subchapter C, D, or E, Chapter 23, determination of its appraised

1-13     or market value;

1-14                 (2)  unequal appraisal of the owner's property;

1-15                 (3)  inclusion of the owner's property on the appraisal

1-16     records;

1-17                 (4)  denial to the property owner in whole or in part

1-18     of a partial exemption;

1-19                 (5)  determination that the owner's land does not

1-20     qualify for appraisal as provided by Subchapter C, D, or E, Chapter

1-21     23;

1-22                 (6)  identification of the taxing units in which the

1-23     owner's property is taxable in the case of the appraisal district's

1-24     appraisal roll;

 2-1                 (7)  determination that the property owner is the owner

 2-2     of property;

 2-3                 (8)  a determination that a change in use of land

 2-4     appraised under Subchapter C, D, or E, Chapter 23, has occurred; or

 2-5                 (9)  any other action of the chief appraiser, appraisal

 2-6     district, or appraisal review board that applies to and adversely

 2-7     affects the property owner.

 2-8           (b)  Each year the chief appraiser for each appraisal

 2-9     district shall publicize in a manner reasonably designed to notify

2-10     all residents of the district:

2-11                 (1)  the provisions of this section; and

2-12                 (2)  the method by which a property owner may protest

2-13     an action before the appraisal review board.

2-14           SECTION 2.  This Act takes effect January 1, 1998.

2-15           SECTION 3.  The importance of this legislation and the

2-16     crowded condition of the calendars in both houses create an

2-17     emergency and an imperative public necessity that the

2-18     constitutional rule requiring bills to be read on three several

2-19     days in each house be suspended, and this rule is hereby suspended.