By: Wentworth S.B. No. 1866
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
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. Sections 11.43(d) and (g), Tax Code, are amended
1-4 to read as follows:
1-5 (d) A person required to claim an exemption must file a
1-6 completed exemption application form before April [May] 1 and must
1-7 furnish the information required by the form. For good cause shown
1-8 the chief appraiser may extend the deadline for filing an exemption
1-9 application by written order for a single period not to exceed 60
1-10 days.
1-11 (g) A person who receives an exemption that is not required
1-12 to be claimed annually shall notify the appraisal office in writing
1-13 before April [May] 1 after his entitlement to the exemption ends.
1-14 SECTION 2. Section 22.23, Tax Code, is amended to read as
1-15 follows:
1-16 Sec. 22.23. FILING DATE. (a) Rendition statements and
1-17 property reports must be delivered to the chief appraiser after
1-18 January 1 and before March [April] 15, except as provided by
1-19 Section 22.02 of this code.
1-20 (b) For good cause shown in writing by the property owner,
1-21 the chief appraiser may extend a deadline for filing a rendition
2-1 statement or property report by written order to a date not later
2-2 than March [April] 30. However, if the property that is the subject
2-3 of the rendition is regulated by the Public Utility Commission of
2-4 Texas or the Railroad Commission of Texas, the chief appraiser,
2-5 upon written request by the property owner, [shall extend the
2-6 filing deadline until April 30, and] may further extend the
2-7 deadline an additional 15 days upon good cause shown in writing by
2-8 the property owner.
2-9 SECTION 3. Section 23.20(c), Tax Code, is amended to read as
2-10 follows:
2-11 (c) A waiver under this section is effective for 25
2-12 consecutive tax years beginning on the first tax year in which the
2-13 waiver is effective without regard to whether the property is
2-14 subject to appraisal under Subchapter C, D, E, F, or G of this
2-15 chapter. To be effective in the year in which the waiver is
2-16 executed, it must be filed before April [May] 1 of that year with
2-17 the chief appraiser of the appraisal district in which the property
2-18 is located, unless for good cause shown the chief appraiser extends
2-19 the filing deadline for not more than 60 days. An application
2-20 filed after the year's deadline takes effect in the next tax year.
2-21 SECTION 4. Section 23.43(b), Tax Code, is amended to read as
2-22 follows:
2-23 (b) A claimant must deliver a completed application form to
2-24 the chief appraiser before April [May] 1 and must furnish the
2-25 information required by the form. For good cause shown the chief
3-1 appraiser may extend the deadline for filing the application by
3-2 written order for a single period not to exceed 60 days.
3-3 SECTION 5. Section 23.54(d), Tax Code, is amended to read as
3-4 follows:
3-5 (d) The form must be filed before April [May] 1. However,
3-6 for good cause the chief appraiser may extend the filing deadline
3-7 for not more than 60 days.
3-8 SECTION 6. Section 23.75(d), Tax Code, is amended to read as
3-9 follows:
3-10 (d) The form must be filed before April [May] 1. However,
3-11 for good cause the chief appraiser may extend the filing deadline
3-12 for not more than 60 days.
3-13 SECTION 7. Sections 23.84(b) and (d), Tax Code, are amended
3-14 to read as follows:
3-15 (b) A claimant must deliver a completed application form to
3-16 the chief appraiser before April [May] 1 and must furnish the
3-17 information required by the form. For good cause shown the chief
3-18 appraiser may extend the deadline for filing the application by
3-19 written order for a single period not to exceed 60 days.
3-20 (d) A person whose land is allowed appraisal under this
3-21 subchapter shall notify the appraisal office in writing before
3-22 April [May] 1 after eligibility of the land under this subchapter
3-23 ends.
3-24 SECTION 8. Sections 23.94(b) and (d), Tax Code, are amended
3-25 to read as follows:
4-1 (b) A claimant must deliver a completed application form to
4-2 the chief appraiser before April [May] 1 and must furnish the
4-3 information required by the form. For good cause shown the chief
4-4 appraiser may extend the deadline for filing the application by
4-5 written order for a single period not to exceed 60 days.
4-6 (d) A person whose property is allowed appraisal under this
4-7 subchapter shall notify the appraisal office in writing before
4-8 April [May] 1 after eligibility of the property under this
4-9 subchapter ends.
4-10 SECTION 9. Section 24.32(e), Tax Code, is amended to read as
4-11 follows:
4-12 (e) A report must be filed before April [May] 1. For good
4-13 cause shown the chief appraiser may extend the filing deadline by
4-14 written order for a single period not to exceed 15 days.
4-15 SECTION 10. Section 24.35(b), Tax Code, is amended to read
4-16 as follows:
4-17 (b) Review and protests of appraisals of railroad rolling
4-18 stock must be completed by June 25 [July 1] or as soon thereafter
4-19 as practicable and for that reason shall be given priority.
4-20 SECTION 11. Section 25.08(c), Tax Code, is amended to read
4-21 as follows:
4-22 (c) When a person other than the owner of an improvement
4-23 owns the land on which the improvement is located, the land and the
4-24 improvement shall be listed separately in the name of the owner of
4-25 each if either owner files with the chief appraiser before April
5-1 [May] 1 a written request for separate taxation on a form furnished
5-2 for that purpose together with proof of separate ownership. After
5-3 an improvement qualifies for taxation separate from land, the
5-4 qualification remains effective in subsequent tax years and need
5-5 not be requested again. However, the qualification ceases when
5-6 ownership of the land or the improvement is transferred or either
5-7 owner files a request to cancel the separate taxation.
5-8 SECTION 12. Section 25.09(b), Tax Code, is amended to read
5-9 as follows:
5-10 (b) Property owned by a planned unit development association
5-11 may be listed and taxes imposed proportionately against each member
5-12 of the association if the association files with the chief
5-13 appraiser before April [May] 1 a resolution adopted by vote of a
5-14 majority of all members of the association authorizing the
5-15 proportionate imposition of taxes. A resolution adopted as
5-16 provided by this subsection remains effective in subsequent tax
5-17 years unless it is revoked by a similar resolution.
5-18 SECTION 13. Section 25.10(c), Tax Code, is amended to read
5-19 as follows:
5-20 (c) When a person other than the owner of standing timber
5-21 owns the land on which the timber is located, the land and the
5-22 timber shall be listed separately in the name of the owner of each
5-23 if either owner files with the chief appraiser before April [May] 1
5-24 a written request for separate taxation on a form furnished for
5-25 that purpose together with proof of separate ownership. A
6-1 qualification for separate taxation of timber expires at the end of
6-2 the tax year.
6-3 SECTION 14. Section 25.11(b), Tax Code, is amended to read
6-4 as follows:
6-5 (b) An undivided interest in a property shall be listed
6-6 separately from other undivided interests in the property in the
6-7 name of its owner if the interest is described in a duly executed
6-8 and recorded instrument of title and the owner files with the
6-9 appraisal office before April [May] 1 a written request for
6-10 separate taxation on a form furnished for that purpose together
6-11 with proof of ownership and of the proportion his interest bears to
6-12 the whole. After an undivided interest qualifies for separate
6-13 taxation, the qualification remains effective in subsequent tax
6-14 years and need not be requested again. However, the qualification
6-15 ceases when ownership is transferred or when any owner files a
6-16 request to cancel separate taxation.
6-17 SECTION 15. Section 25.12(b), Tax Code, is amended to read
6-18 as follows:
6-19 (b) Separate interests in minerals in place shall be listed
6-20 jointly in the name of the operator designated with the railroad
6-21 commission or the name of all owners or any combination of owners
6-22 if the designated operator files with the appraisal office before
6-23 April [May] 1 a written request for joint taxation on a form
6-24 furnished for that purpose. A qualification pursuant to this
6-25 subsection for joint taxation remains effective in subsequent tax
7-1 years and need not be requested again. However, the qualification
7-2 ceases when the designated operator files a request to cancel joint
7-3 taxation.
7-4 SECTION 16. Section 25.12(c), Tax Code, as added by Chapter
7-5 796, Acts of the 71st Legislature, Regular Session, 1989, is
7-6 amended to read as follows:
7-7 (c) If a written request for joint taxation has been filed
7-8 under Subsection (b), the notice of appraised value provided for by
7-9 Section 25.19 for the owners included in the request for joint
7-10 taxation shall be delivered to the operator, owner, or owners of
7-11 the mineral interest in whose name the mineral interest is
7-12 designated for joint taxation. The chief appraiser is not required
7-13 to deliver a separate notice of appraised value to each owner
7-14 included in the request for joint taxation. However, the chief
7-15 appraiser shall deliver a separate notice of appraised value to an
7-16 owner of an interest in the property who before April [May] 1 files
7-17 a written request to receive a separate notice of appraised value
7-18 with the chief appraiser on a form provided by the appraisal
7-19 district for that purpose. The request is effective for each
7-20 subsequent year until revoked by the owner or until the owner no
7-21 longer owns an interest in the property.
7-22 SECTION 17. Section 25.22(a), Tax Code, is amended to read
7-23 as follows:
7-24 (a) By April 1 [May 15] or as soon thereafter as
7-25 practicable, the chief appraiser shall submit the completed
8-1 appraisal records to the appraisal review board for review and
8-2 determination of protests. However, the chief appraiser may not
8-3 submit the records until the chief appraiser has delivered the
8-4 notices required by Subsection (d) of Section 11.45, Subsection (d)
8-5 of Section 23.44, Subsection (d) of Section 23.57, Subsection (d)
8-6 of Section 23.79, Subsection (d) of Section 23.85, Subsection (d)
8-7 of Section 23.95, and Section 25.19.
8-8 SECTION 18. Section 26.01(a), Tax Code, is amended to read
8-9 as follows:
8-10 (a) By July 1 [25], the chief appraiser shall prepare and
8-11 certify to the assessor for each taxing unit participating in the
8-12 district that part of the appraisal roll for the district that
8-13 lists the property taxable by the unit. The part certified to the
8-14 assessor is the appraisal roll for the unit. The chief appraiser
8-15 shall consult with the assessor for each taxing unit and notify
8-16 each unit in writing by April 1 of the form in which the roll will
8-17 be provided to each unit.
8-18 SECTION 19. Section 41.04, Tax Code, is amended to read as
8-19 follows:
8-20 Sec. 41.04. CHALLENGE PETITION. The appraisal review board
8-21 is not required to hear or determine a challenge unless the taxing
8-22 unit initiating the challenge files a petition with the board
8-23 before April 15 [June 1] or within 15 days after the date that the
8-24 appraisal records are submitted to the appraisal review board,
8-25 whichever is later. The petition must include an explanation of
9-1 the grounds for the challenge.
9-2 SECTION 20. Section 41.12(a), Tax Code, is amended to read
9-3 as follows:
9-4 (a) By June 25 [July 20], the appraisal review board shall:
9-5 (1) hear and determine all or substantially all timely
9-6 filed protests;
9-7 (2) determine all timely filed challenges;
9-8 (3) submit a list of its approved changes in the
9-9 records to the chief appraiser; and
9-10 (4) approve the records.
9-11 SECTION 21. Section 41.44(a), Tax Code, is amended to read
9-12 as follows:
9-13 (a) Except as provided by Subsections (b) and (c), to be
9-14 entitled to a hearing and determination of a protest, the property
9-15 owner initiating the protest must file a written notice of the
9-16 protest with the appraisal review board having authority to hear
9-17 the matter protested:
9-18 (1) before April 15 [June 1] or not later than the
9-19 30th day after the date that notice was delivered to the property
9-20 owner as provided by Section 25.19, whichever is later;
9-21 (2) in the case of a protest of a change in the
9-22 appraisal records ordered as provided by Subchapter A of this
9-23 chapter or by Chapter 25, not later than the 30th day after the
9-24 date notice of the change is delivered to the property owner; or
9-25 (3) in the case of a determination that a change in
10-1 the use of land appraised under Subchapter C, D, or E, Chapter 23,
10-2 has occurred, not later than the 30th day after the date the notice
10-3 of the determination is delivered to the property owner.
10-4 SECTION 22. Section 41.70(a), Tax Code, is amended to read
10-5 as follows:
10-6 (a) On or after April [May] 1 but not later than April [May]
10-7 15, the chief appraiser shall publish notice of the manner in which
10-8 a protest under this chapter may be brought by a property owner.
10-9 The notice must describe how to initiate a protest and must
10-10 describe the deadlines for filing a protest. The notice must also
10-11 describe the manner in which an order of the appraisal review board
10-12 may be appealed. The comptroller by rule shall adopt minimum
10-13 standards for the form and content of the notice required by this
10-14 section.
10-15 SECTION 23. The importance of this legislation and the
10-16 crowded condition of the calendars in both houses create an
10-17 emergency and an imperative public necessity that the
10-18 constitutional rule requiring bills to be read on three several
10-19 days in each house be suspended, and this rule is hereby suspended.