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


Senate Research CenterS.B. 694
By: Cain
State Affairs
4/22/1999
Committee Report (Amended)


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 require the chief appraiser
to deliver a clear and understandable written notice to a property owner of
the appraised value.  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 certain tax rate
information and statements in a notice from a chief appraiser that
separates personal property from real property.  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.



SUMMARY OF COMMITTEE CHANGES

SECTION 1.  

Amends Section 25.19(a), Tax Code, to make certain notices the chief
appraiser delivers to be clear and understandable.