SRC-JBJ S.B. 694 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 694
76R4493 SMH-DBy: Cain
State Affairs
3/26/1999
As Filed


DIGEST 

Currently, the Tax Code requires an appraiser to deliver to taxpayers an
annual notice of appraised values of their property for ad valorem tax
purposes.  The statute requires that the notice include specific
information in a certain format and font.  The size of the font and
structure of the format on those notices can be incomprehensible.
Simplifying the form notifying taxpayers of appraised values would make the
notice clear and understandable.  The appraisal district still would be
required to include a protest form and a statement containing the rights
and remedies of the taxpayer and an explanation of the appeals process.
S.B. 694 would set forth guidelines in the Tax Code for the delivery of
certain notices to a property owner regarding ad valorem taxes. 

PURPOSE

As proposed, S.B. 694 amends the requirements of a written notice of
appraised property value for ad valorem tax purposes delivered by a chief
appraiser to the property owner. 

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 Sections 25.19, Tax Code, to delete certain tax rate
information and statements in a notice from a chief appraiser that
separates personal property from real property.  Requires the chief
appraiser to include in the notice the amount of tax that would be imposed
on the property on the basis of the tax rate for the preceding year, rather
than on the amount of the rate described by Paragraph (A). Changes the
conditions under which an appraiser may dispense with the notice.  Deletes
a provision excluding certain taxes from appraisal.  Deletes provisions
requiring the chief appraiser to enclose information regarding Subsections
(b)(2)(6), and requiring the appraiser to print information required in
Subsections (b)(2) and (5) in certain bold type.  Makes conforming changes. 

SECTION 2.  Effective date: September 1, 1999.

SECTION 3.Emergency clause.