SRC-DBM H.B. 1037 76(R)   BILL ANALYSIS


Senate Research Center   H.B. 1037
By: Junell (Fraser)
Intergovernmental Relations
4/20/1999
Engrossed


DIGEST 

Under Section 6.01, Tax Code (Appraisal Districts Established), an
appraisal district is established in each county, and each of those
districts is responsible for appraising property within that district for
ad valorem tax purposes.  However, sometimes property is located in
overlapping districts, requiring more than one appraisal by appraisal by
different appraisal districts.  In a situation in which the chief
appraisers of different districts do not agree on the appraised value of a
piece of property, they are required to enter the value of the property as
the average of the appraised values.  Some appraisers have interpreted the
law to require each appraiser to agree on one value, rather than requiring
them to average the disparate values.  H.B. 1037 would set forth provisions
for the appraisal of property located in more than one appraisal district
for ad valorem tax purposes. 

PURPOSE

As proposed, H.B. 1037 sets forth provisions for the appraisal of property
located in more than one appraisal district for ad valorem tax purposes. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 6.025(c), Tax Code, to require the chief
appraisers of appraisal districts described by Subsection (a) to the extent
practicable to coordinate their appraisal activities so as to encourage and
facilitate the appraisal of the same property appraised by each district at
the same value. Requires property appraised by more than one appraisal
district to be valued at the lowest appraised value set by the appraisal
districts for that property. 

SECTION 2.  Repealers:  

(1)  Section 6.025(d), Tax Code (Requires the chief appraiser of every
other appraisal district in which the property is located to recognize that
exemption and enter the exemption on the appraisal rolls of the appraisal
district under certain conditions). 

(2)  Section 6.025(e), Tax Code (Requires, on a certain date, each of the
chief appraisers to enter as the value of the property on the appraisal
records of the appropriate district, a certain calculated value, under
certain conditions). 

(3)  Section 6.025(f), Tax Code (Entitles an owner of property for which
the appraised value is determined is to file a protest). 

SECTION 3.Effective date: January 1, 2000.
  Makes application of this Act prospective.

SECTION 4.Emergency clause.