By: Wentworth S.B. No. 1866
A BILL TO BE ENTITLED
AN ACT
1-1 relating to changes in the property tax calendar.
1-2 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-3 SECTION 1. Subchapter A, Chapter 6, Tax Code, is amended by
1-4 adding Section 6.032 to read as follows:
1-5 Sec. 6.032. ALTERNATIVE TAX CALENDAR. (a) The taxing units
1-6 participating in an appraisal district may elect to adopt an
1-7 alternative tax calendar if the governing bodies of at least
1-8 three-fourths of the taxing units that are entitled to vote on the
1-9 appointment of the board of directors of the appraisal district
1-10 adopt a resolution, order, or ordinance providing for an
1-11 alternative tax calendar.
1-12 (b) An official copy of a resolution, order, or ordinance
1-13 providing for an alternative tax calendar adopted by the governing
1-14 body of a taxing unit must be filed with the chief appraiser of the
1-15 appraisal district before October 1 of the year before the
1-16 alternative tax calendar is effective.
1-17 (c) Before October 5 the chief appraiser shall determine
1-18 whether a sufficient number of taxing units have filed a valid
1-19 resolution, order, or ordinance proposing a change to the tax
1-20 calendar for the change to take effect. Before October 10 the
1-21 chief appraiser shall notify each taxing unit participating in the
1-22 district of a change that is adopted under this section. The
1-23 change to the tax calendar is effective January 1 of the year after
2-1 the chief appraiser determines that the change has been adopted.
2-2 (d) A change to the tax calendar made as provided by this
2-3 section may be rescinded by resolution of a majority of the
2-4 governing bodies that are entitled to vote on appointment of the
2-5 board of directors under Section 6.03. To be effective a
2-6 resolution providing for the rescission must be adopted by the
2-7 governing body and filed with the chief appraiser before October 1
2-8 of the year before the rescission is to take effect. The chief
2-9 appraiser by October 10 shall notify all taxing units participating
2-10 in the district that the rescission will become effective
2-11 January 1.
2-12 SECTION 2. Section 11.13, Tax Code, is amended by adding
2-13 Subsection (n-1) to read as follows:
2-14 (n-1) This subsection applies to a taxing entity that has
2-15 adopted the alternative tax calendar under Section 6.032. In
2-16 addition to any other exemptions provided by this section, an
2-17 individual is entitled to an exemption from taxation by a taxing
2-18 unit other than a county education district of a percentage of the
2-19 appraised value of his residence homestead if the exemption is
2-20 adopted by the governing body of the taxing unit before April 1 in
2-21 the manner provided by law for official action by the body. If the
2-22 percentage set by the taxing unit produces an exemption in a tax
2-23 year of less than $5,000 when applied to a particular residence
2-24 homestead, the individual is entitled to an exemption of $5,000 of
2-25 the appraised value. The percentage adopted by the taxing unit
3-1 shall not exceed 20 percent. In addition to any other exemptions
3-2 provided by this section, an individual is entitled to an exemption
3-3 from taxation by a county education district of a percentage of the
3-4 appraised value of his residence homestead if the exemption is
3-5 adopted by the voters of the district at an election held in the
3-6 district for that purpose under Section 20.946, Education Code. If
3-7 the percentage set by the voters produces an exemption in a tax
3-8 year of less than $5,000 when applied to a particular residence
3-9 homestead, the individual is entitled to an exemption of $5,000 of
3-10 the appraised value. The percentage adopted by the voters may not
3-11 exceed 20 percent.
3-12 SECTION 3. Section 11.43, Tax Code, is amended by adding
3-13 Subsections (d-1) and (g-1) to read as follows:
3-14 (d-1) This subsection applies to a taxing entity that has
3-15 adopted the alternative tax calendar under Section 6.032 of this
3-16 code. A person required to claim an exemption must file a
3-17 completed exemption application form before April 1 and must
3-18 furnish the information required by the form. For good cause shown
3-19 the chief appraiser may extend the deadline for filing an exemption
3-20 application by written order for a single period not to exceed 60
3-21 days.
3-22 (g-1) This subsection applies to a taxing entity that has
3-23 adopted the alternative tax calendar under Section 6.032 of this
3-24 code. A person who receives an exemption that is not required to
3-25 be claimed annually shall notify the appraisal office in writing
4-1 before April 1 after his entitlement to the exemption ends.
4-2 SECTION 4. Section 22.23, Tax Code, is amended by adding
4-3 Subsections (a-1) and (b-1) to read as follows:
4-4 (a-1) This subsection applies to a taxing entity that has
4-5 adopted the alternative tax calendar under Section 6.032 of this
4-6 code. Rendition statements and property reports must be delivered
4-7 to the chief appraiser after January 1 and before March 15, except
4-8 as provided by Section 22.02 of this code.
4-9 (b-1) This subsection applies to a taxing entity that has
4-10 adopted the alternative tax calendar under Section 6.032 of this
4-11 code. For good cause shown in writing by the property owner, the
4-12 chief appraiser may extend a deadline for filing a rendition
4-13 statement or property report by written order to a date not later
4-14 than March 30. However, if the property that is the subject of the
4-15 rendition is regulated by the Public Utility Commission of Texas or
4-16 the Railroad Commission of Texas, the chief appraiser, on written
4-17 request by the property owner, may further extend the deadline an
4-18 additional 15 days on good cause shown in writing by the property
4-19 owner.
4-20 SECTION 5. Section 23.20, Tax Code, is amended by adding
4-21 Subsection (c-1) to read as follows:
4-22 (c-1) This subsection applies to a taxing entity that has
4-23 adopted the alternative tax calendar under Section 6.032 of this
4-24 code. A waiver under this section is effective for 25 consecutive
4-25 tax years beginning on the first tax year in which the waiver is
5-1 effective without regard to whether the property is subject to
5-2 appraisal under Subchapter C, D, E, F, or G of this chapter. To be
5-3 effective in the year in which the waiver is executed, it must be
5-4 filed before April 1 of that year with the chief appraiser of the
5-5 appraisal district in which the property is located, unless for
5-6 good cause shown the chief appraiser extends the filing deadline
5-7 for not more than 60 days. An application filed after the year's
5-8 deadline takes effect in the next tax year.
5-9 SECTION 6. Section 23.43, Tax Code, is amended by adding
5-10 Subsection (b-1) to read as follows:
5-11 (b-1) This subsection applies to a taxing entity that has
5-12 adopted the alternative tax calendar under Section 6.032. A
5-13 claimant must deliver a completed application form to the chief
5-14 appraiser before April 1 and must furnish the information required
5-15 by the form. For good cause shown the chief appraiser may extend
5-16 the deadline for filing the application by written order for a
5-17 single period not to exceed 60 days.
5-18 SECTION 7. Section 23.54, Tax Code, is amended by adding
5-19 Subsection (d-1) to read as follows:
5-20 (d-1) This subsection applies to a taxing entity that has
5-21 adopted the alternative tax calendar under Section 6.032 of this
5-22 code. The form must be filed before April 1. However, for good
5-23 cause the chief appraiser may extend the filing deadline for not
5-24 more than 60 days.
5-25 SECTION 8. Section 23.75, Tax Code, is amended by adding
6-1 Subsection (d-1) to read as follows:
6-2 (d-1) This subsection applies to a taxing entity that has
6-3 adopted the alternative tax calendar under Section 6.032 of this
6-4 code. The form must be filed before April 1. However, for good
6-5 cause the chief appraiser may extend the filing deadline for not
6-6 more than 60 days.
6-7 SECTION 9. Section 23.84, Tax Code, is amended by adding
6-8 Subsections (b-1) and (d-1) to read as follows:
6-9 (b-1) This subsection applies to a taxing entity that has
6-10 adopted the alternative tax calendar under Section 6.032 of this
6-11 code. A claimant must deliver a completed application form to the
6-12 chief appraiser before April 1 and must furnish the information
6-13 required by the form. For good cause shown the chief appraiser may
6-14 extend the deadline for filing the application by written order for
6-15 a single period not to exceed 60 days.
6-16 (d-1) This subsection applies to a taxing entity that has
6-17 adopted the alternative tax calendar under Section 6.032 of this
6-18 code. A person whose land is allowed appraisal under this
6-19 subchapter shall notify the appraisal office in writing before
6-20 April 1 after eligibility of the land under this subchapter ends.
6-21 SECTION 10. Section 23.94, Tax Code, is amended by adding
6-22 Subsections (b-1) and (d-1) to read as follows:
6-23 (b-1) This subsection applies to a taxing entity that has
6-24 adopted the alternative tax calendar under Section 6.032 of this
6-25 code. A claimant must deliver a completed application form to the
7-1 chief appraiser before April 1 and must furnish the information
7-2 required by the form. For good cause shown the chief appraiser may
7-3 extend the deadline for filing the application by written order for
7-4 a single period not to exceed 60 days.
7-5 (d-1) This subsection applies to a taxing entity that has
7-6 adopted the alternative tax calendar under Section 6.032 of this
7-7 code. A person whose property is allowed appraisal under this
7-8 subchapter shall notify the appraisal office in writing before
7-9 April 1 after eligibility of the property under this subchapter
7-10 ends.
7-11 SECTION 11. Section 24.32, Tax Code, is amended by adding
7-12 Subsection (e-1) to read as follows:
7-13 (e-1) This subsection applies to a taxing entity that has
7-14 adopted the alternative tax calendar under Section 6.032 of this
7-15 code. A report must be filed before April 1. For good cause shown
7-16 the chief appraiser may extend the filing deadline by written order
7-17 for a single period not to exceed 15 days.
7-18 SECTION 12. Section 24.35, Tax Code, is amended by adding
7-19 Subsection (b-1) to read as follows:
7-20 (b-1) This subsection applies to a taxing entity that has
7-21 adopted the alternative tax calendar under Section 6.032 of this
7-22 code. Review and protests of appraisals of railroad rolling stock
7-23 must be completed by June 25 or as soon thereafter as practicable
7-24 and for that reason shall be given priority.
7-25 SECTION 13. Section 25.08, Tax Code, is amended by adding
8-1 Subsection (c-1) to read as follows:
8-2 (c-1) This subsection applies to a taxing entity that has
8-3 adopted the alternative tax calendar under Section 6.032 of this
8-4 code. When a person other than the owner of an improvement owns
8-5 the land on which the improvement is located, the land and the
8-6 improvement shall be listed separately in the name of the owner of
8-7 each if either owner files with the chief appraiser before April 1
8-8 a written request for separate taxation on a form furnished for
8-9 that purpose together with proof of separate ownership. After an
8-10 improvement qualifies for taxation separate from land, the
8-11 qualification remains effective in subsequent tax years and need
8-12 not be requested again. However, the qualification ceases when
8-13 ownership of the land or the improvement is transferred or either
8-14 owner files a request to cancel the separate taxation.
8-15 SECTION 14. Section 25.09, Tax Code, is amended by adding
8-16 Subsection (b-1) to read as follows:
8-17 (b-1) This subsection applies to a taxing entity that has
8-18 adopted the alternative tax calendar under Section 6.032 of this
8-19 code. Property owned by a planned unit development association may
8-20 be listed and taxes imposed proportionately against each member of
8-21 the association if the association files with the chief appraiser
8-22 before April 1 a resolution adopted by vote of a majority of all
8-23 members of the association authorizing the proportionate imposition
8-24 of taxes. A resolution adopted as provided by this subsection
8-25 remains effective in subsequent tax years unless it is revoked by a
9-1 similar resolution.
9-2 SECTION 15. Section 25.10, Tax Code, is amended by adding
9-3 Subsection (c-1) to read as follows:
9-4 (c-1) This subsection applies to a taxing entity that has
9-5 adopted the alternative tax calendar under Section 6.032 of this
9-6 code. When a person other than the owner of standing timber owns
9-7 the land on which the timber is located, the land and the timber
9-8 shall be listed separately in the name of the owner of each if
9-9 either owner files with the chief appraiser before April 1 a
9-10 written request for separate taxation on a form furnished for that
9-11 purpose together with proof of separate ownership. A qualification
9-12 for separate taxation of timber expires at the end of the tax year.
9-13 SECTION 16. Section 25.11, Tax Code, is amended by adding
9-14 Subsection (b-1) to read as follows:
9-15 (b-1) This subsection applies to a taxing entity that has
9-16 adopted the alternative tax calendar under Section 6.032 of this
9-17 code. An undivided interest in a property shall be listed
9-18 separately from other undivided interests in the property in the
9-19 name of its owner if the interest is described in a duly executed
9-20 and recorded instrument of title and the owner files with the
9-21 appraisal office before April 1 a written request for separate
9-22 taxation on a form furnished for that purpose together with proof
9-23 of ownership and of the proportion his interest bears to the whole.
9-24 After an undivided interest qualifies for separate taxation, the
9-25 qualification remains effective in subsequent tax years and need
10-1 not be requested again. However, the qualification ceases when
10-2 ownership is transferred or when any owner files a request to
10-3 cancel separate taxation.
10-4 SECTION 17. Section 25.12, Tax Code, is amended by adding
10-5 Subsection (b-1) to read as follows:
10-6 (b-1) This subsection applies to a taxing entity that has
10-7 adopted the alternative tax calendar under Section 6.032. Separate
10-8 interests in minerals in place shall be listed jointly in the name
10-9 of the operator designated with the railroad commission or the name
10-10 of all owners or any combination of owners if the designated
10-11 operator files with the appraisal office before April 1 a written
10-12 request for joint taxation on a form furnished for that purpose. A
10-13 qualification pursuant to this subsection for joint taxation
10-14 remains effective in subsequent tax years and need not be requested
10-15 again. However, the qualification ceases when the designated
10-16 operator files a request to cancel joint taxation.
10-17 SECTION 18. Section 25.12, Tax Code, is amended by adding
10-18 Subsection (c-1) to read as follows:
10-19 (c-1) This subsection applies to a taxing entity that has
10-20 adopted the alternative tax calendar under Section 6.032. If a
10-21 written request for joint taxation has been filed under Subsection
10-22 (b), the notice of appraised value provided for by Section 25.19
10-23 for the owners included in the request for joint taxation shall be
10-24 delivered to the operator, owner, or owners of the mineral interest
10-25 in whose name the mineral interest is designated for joint
11-1 taxation. The chief appraiser is not required to deliver a
11-2 separate notice of appraised value to each owner included in the
11-3 request for joint taxation. However, the chief appraiser shall
11-4 deliver a separate notice of appraised value to an owner of an
11-5 interest in the property who before April 1 files a written request
11-6 to receive a separate notice of appraised value with the chief
11-7 appraiser on a form provided by the appraisal district for that
11-8 purpose. The request is effective for each subsequent year until
11-9 revoked by the owner or until the owner no longer owns an interest
11-10 in the property.
11-11 SECTION 19. Section 25.22, Tax Code, is amended by adding
11-12 Subsection (a-1) to read as follows:
11-13 (a-1) This subsection applies to a taxing entity that has
11-14 adopted the alternative tax calendar under Section 6.032. By
11-15 April 1 or as soon thereafter as practicable, the chief appraiser
11-16 shall submit the completed appraisal records to the appraisal
11-17 review board for review and determination of protests. However,
11-18 the chief appraiser may not submit the records until the chief
11-19 appraiser has delivered the notices required by Subsection (d) of
11-20 Section 11.45, Subsection (d) of Section 23.44, Subsection (d) of
11-21 Section 23.57, Subsection (d) of Section 23.79, Subsection (d) of
11-22 Section 23.85, Subsection (d) of Section 23.95, and Section 25.19.
11-23 SECTION 20. Section 26.01, Tax Code, is amended by adding
11-24 Subsection (a-1) to read as follows:
11-25 (a-1) This subsection applies to a taxing entity that has
12-1 adopted the alternative tax calendar under Section 6.032 of this
12-2 code. By July 1 the chief appraiser shall prepare and certify to
12-3 the assessor for each taxing unit participating in the district
12-4 that part of the appraisal roll for the district that lists the
12-5 property taxable by the unit. The part certified to the assessor
12-6 is the appraisal roll for the unit. The chief appraiser shall
12-7 consult with the assessor for each taxing unit and notify each unit
12-8 in writing by April 1 of the form in which the roll will be
12-9 provided to each unit.
12-10 SECTION 21. Section 26.12, Tax Code, is amended by adding
12-11 Subsections (a-1), (b-1), (d-1), and (e-1) to read as follows:
12-12 (a-1) This subsection applies to a taxing entity that has
12-13 adopted the alternative tax calendar under Section 6.032 of this
12-14 code. If a taxing unit is created after January 1 and before
12-15 June 1, the chief appraiser shall prepare and deliver an appraisal
12-16 roll for the unit as provided by Section 26.01 of this code as if
12-17 the unit had existed on January 1.
12-18 (b-1) This subsection applies to a taxing entity that has
12-19 adopted the alternative tax calendar under Section 6.032 of this
12-20 code. If the taxing unit created after January 1 and before June 1
12-21 imposes taxes for the year, it shall do so as provided by this
12-22 chapter as if it had existed on January 1.
12-23 (d-1) This subsection applies to a taxing entity that has
12-24 adopted the alternative tax calendar under Section 6.032 of this
12-25 code. Except as provided by Subsection (e-1), a taxing unit
13-1 created after May 31 may not impose property taxes in the year in
13-2 which the unit is created.
13-3 (e-1) This subsection applies to a taxing entity that has
13-4 adopted the alternative tax calendar under Section 6.032 of this
13-5 code. A county education district created after May 31 shall
13-6 impose property taxes in the year in which the district is created.
13-7 SECTION 22. Subchapter A, Chapter 41, Tax Code, is amended
13-8 by adding Section 41.041 to read as follows:
13-9 Sec. 41.041. CHALLENGE PETITION FOR ENTITIES ADOPTING
13-10 ALTERNATIVE TAX CALENDAR. This section applies to a taxing entity
13-11 that has adopted the alternative tax calendar under Section 6.032.
13-12 The appraisal review board is not required to hear or determine a
13-13 challenge unless the taxing unit initiating the challenge files a
13-14 petition with the board before April 15 or within 15 days after the
13-15 date that the appraisal records are submitted to the appraisal
13-16 review board, whichever is later. The petition must include an
13-17 explanation of the grounds for the challenge.
13-18 SECTION 23. Section 41.12, Tax Code, is amended by adding
13-19 Subsection (a-1) to read as follows:
13-20 (a-1) This subsection applies to a taxing entity that has
13-21 adopted the alternative tax calendar under Section 6.032. By June
13-22 25, the appraisal review board shall:
13-23 (1) hear and determine all or substantially all timely
13-24 filed protests;
13-25 (2) determine all timely filed challenges;
14-1 (3) submit a list of its approved changes in the
14-2 records to the chief appraiser; and
14-3 (4) approve the records.
14-4 SECTION 24. Section 41.44, Tax Code, is amended by adding
14-5 Subsection (a-1) to read as follows:
14-6 (a-1) This subsection applies to a taxing entity that has
14-7 adopted the alternative tax calendar under Section 6.032. Except
14-8 as provided by Subsections (b) and (c), to be entitled to a hearing
14-9 and determination of a protest, the property owner initiating the
14-10 protest must file a written notice of the protest with the
14-11 appraisal review board having authority to hear the matter
14-12 protested:
14-13 (1) before April 15 or not later than the 30th day
14-14 after the date that notice was delivered to the property owner as
14-15 provided by Section 25.19, whichever is later;
14-16 (2) in the case of a protest of a change in the
14-17 appraisal records ordered as provided by Subchapter A of this
14-18 chapter or by Chapter 25, not later than the 30th day after the
14-19 date notice of the change is delivered to the property owner; or
14-20 (3) in the case of a determination that a change in
14-21 the use of land appraised under Subchapter C, D, or E, Chapter 23,
14-22 has occurred, not later than the 30th day after the date the notice
14-23 of the determination is delivered to the property owner.
14-24 SECTION 25. Section 41.70, Tax Code, is amended by adding
14-25 Subsection (a-1) to read as follows:
15-1 (a-1) This subsection applies to a taxing entity that has
15-2 adopted the alternative tax calendar under Section 6.032. On or
15-3 after April 1 but not later than April 15, the chief appraiser
15-4 shall publish notice of the manner in which a protest under this
15-5 chapter may be brought by a property owner. The notice must
15-6 describe how to initiate a protest and must describe the deadlines
15-7 for filing a protest. The notice must also describe the manner in
15-8 which an order of the appraisal review board may be appealed. The
15-9 comptroller by rule shall adopt minimum standards for the form and
15-10 content of the notice required by this section.
15-11 SECTION 26. The importance of this legislation and the
15-12 crowded condition of the calendars in both houses create an
15-13 emergency and an imperative public necessity that the
15-14 constitutional rule requiring bills to be read on three several
15-15 days in each house be suspended, and this rule is hereby suspended.