HBA-GUM, ALS H.B. 1037 76(R)BILL ANALYSIS


Office of House Bill AnalysisH.B. 1037
By: Junell
Ways & Means
6/21/1999
Enrolled



BACKGROUND AND PURPOSE 

Under Section 6.01, Tax Code (Appraisal Districts Established), an
appraisal district is established in each county and each of those
districts was responsible for appraising property within that district for
ad valorem tax purposes.  However, sometimes property is located in
overlapping districts, necessitating more than one 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 as the value of the property the
average of the appraised values.  Some appraisers have interpreted the
former law to require each appraiser to agree on one value, rather than
requiring them to average the disparate values. 

H.B. 1037 requires the chief appraisers of the appraisal districts who have
two or more overlapping appraisal districts to coordinate, to the extent
practicable, their appraisal activities so as to encourage and facilitate
the appraisal of the same property appraised by each district at the same
value. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 6.025(c), Tax Code, to require the chief
appraisers of the appraisal districts under Subsection (a) (relating to two
or more overlapping appraisal districts) 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.  

SECTION 2. Repealer: Sections 6.025(d)-(f), Tax Code (concerning the
recognition of a homestead exemption for property located in more than one
appraisal district, and setting out provisions to be followed when
appraisers from different districts disagree as to a specific property's
value). 

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

SECTION 4.Emergency clause.