By Solis of Cameron H.B. No. 3506
76R4493 SMH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the written notice of the appraised value of property
1-3 for ad valorem tax purposes delivered by a chief appraiser to the
1-4 property owner.
1-5 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-6 SECTION 1. Section 25.19, Tax Code, is amended to read as
1-7 follows:
1-8 Sec. 25.19. NOTICE OF APPRAISED VALUE. (a) By May 15 or as
1-9 soon thereafter as practicable, the chief appraiser shall deliver a
1-10 written notice to a property owner of the appraised value of the
1-11 property owner's [his] property if:
1-12 (1) the appraised value of the property is greater
1-13 than it was in the preceding year;
1-14 (2) the appraised value of the property is greater
1-15 than the value rendered by the property owner; or
1-16 (3) the property was not on the appraisal roll in the
1-17 preceding year.
1-18 (b) The chief appraiser shall separate real from personal
1-19 property and include in the notice for each:
1-20 (1) a list of the taxing units in which the property
1-21 is taxable;
1-22 (2) the appraised value of the property in the
1-23 preceding year;
1-24 (3) [the taxable value of the property in the
2-1 preceding year for each taxing unit taxing the property;]
2-2 [(4)] the appraised value of the property for the
2-3 current year and the kind and amount of each partial exemption, if
2-4 any, approved for the current year;
2-5 (4) [(5)] if the appraised value is greater than it
2-6 was in the preceding year, [:]
2-7 [(A) the effective tax rate that would be
2-8 announced pursuant to Chapter 26 if the total values being
2-9 submitted to the appraisal review board were to be approved by the
2-10 board with an explanation that that rate would raise the same
2-11 amount of revenue from property taxed in the preceding year as the
2-12 unit raised for those purposes in the preceding year;]
2-13 [(B)] the amount of tax that would be imposed on
2-14 the property on the basis of the tax rate for the preceding year
2-15 [described by Paragraph (A); and]
2-16 [(C) a statement that the governing body of the
2-17 unit may not adopt a rate that will increase tax revenues above tax
2-18 revenues for the preceding year without publishing notice in a
2-19 newspaper that it is considering a tax increase and holding a
2-20 hearing for taxpayers to discuss the tax increase];
2-21 (5) [(6)] in italic typeface, the following statement:
2-22 "The Texas Legislature does not set the amount of your local taxes.
2-23 Your property tax burden is decided by your locally elected
2-24 officials, and all inquiries concerning your taxes should be
2-25 directed to those officials";
2-26 (6) [(7)] a detailed explanation of the time and
2-27 procedure for protesting the value;
3-1 (7) [(8)] the date and place the appraisal review
3-2 board will begin hearing protests; and
3-3 (8) [(9)] a brief explanation that[:]
3-4 [(A)] the governing body of each taxing unit
3-5 decides whether or not taxes on the property will increase and the
3-6 appraisal district only determines the value of the property [; and]
3-7 [(B) a taxpayer who objects to increasing taxes
3-8 and government expenditures should complain to the governing bodies
3-9 of the taxing units and only complaints about value should be
3-10 presented to the appraisal office and the appraisal review board].
3-11 (c) [In making the preliminary calculation required by
3-12 Subsection (b)(5)(A) of this section of the effective tax rate that
3-13 will not increase taxes, taxes imposed by a unit in the preceding
3-14 year on property not yet appraised and submitted to the appraisal
3-15 review board for the current year shall be excluded.]
3-16 [(d)] In the case of the residence homestead of a person 65
3-17 years of age or older that is subject to the limitation on a tax
3-18 increase over the preceding year for school tax purposes, the chief
3-19 appraiser shall indicate on the notice that the preceding year's
3-20 taxes may not be increased.
3-21 (d) [(e) On the notice, the chief appraiser shall enclose
3-22 the information required by Subsections (b)(2)-(6) of this section
3-23 in a printed rectangle with dimensions of not less than 15 square
3-24 inches. The chief appraiser shall have the information required by
3-25 Subsections (b)(2)-(5) printed in bold-faced type that is distinct
3-26 from and located above the other information enclosed in the
3-27 rectangle.]
4-1 [(f)] Failure to receive the notice required by this section
4-2 does not affect the validity of the appraisal of the property, the
4-3 imposition of any tax on the basis of the appraisal, the existence
4-4 of any tax lien, or any proceeding instituted to collect the tax.
4-5 (e) [(g)] The chief appraiser, with the approval of the
4-6 appraisal district board of directors, may dispense with the notice
4-7 required by [Subdivision (1) of] Subsection (a)(1) [(a) of this
4-8 section] if the amount of increase in appraised value is $1,000 or
4-9 less.
4-10 (f) [(h) In the notice of appraised value for real property,
4-11 the chief appraiser shall list separately:]
4-12 [(1) the market value of the land; and]
4-13 [(2) the total market value of the structures and
4-14 other improvements on the property.]
4-15 [(i)] By May 15 or as soon thereafter as practicable, the
4-16 chief appraiser shall deliver a written notice to the owner of each
4-17 property not included in a notice required to be delivered under
4-18 Subsection (a), if the property was reappraised in the current tax
4-19 year, if the ownership of the property changed during the preceding
4-20 year, or if the property owner or the agent of a property owner
4-21 authorized under Section 1.111 makes a written request for the
4-22 notice. The chief appraiser shall separate real from personal
4-23 property and include in the notice for each property:
4-24 (1) the appraised value of the property in the
4-25 preceding year;
4-26 (2) the appraised value of the property for the
4-27 current year and the kind of each partial exemption, if any,
5-1 approved for the current year;
5-2 (3) a detailed explanation of the time and procedure
5-3 for protesting the value; and
5-4 (4) the date and place the appraisal review board will
5-5 begin hearing protests.
5-6 (g) A notice required by Subsection (a) or (f) must be in
5-7 the form of a letter.
5-8 (h) [(j)] Delivery with a notice required by Subsection (a)
5-9 or (f) [(i)] of a copy of the pamphlet published by the comptroller
5-10 under Section 5.06 or a copy of the notice published by the chief
5-11 appraiser under Section 41.70 is sufficient to comply with the
5-12 requirement that the notice include the information specified by
5-13 Subsection (b)(6) [(b)(7)] or (f)(3) [(i)(3)], as applicable.
5-14 (i) [(k)] The chief appraiser shall include with a notice
5-15 required by Subsection (a) or (f) [(i)]:
5-16 (1) a copy of a notice of protest form as prescribed
5-17 by the comptroller under Section 41.44(d); and
5-18 (2) instructions for completing and mailing the form
5-19 to the appraisal review board and requesting a hearing on the
5-20 protest.
5-21 SECTION 2. This Act takes effect January 1, 2000.
5-22 SECTION 3. The importance of this legislation and the
5-23 crowded condition of the calendars in both houses create an
5-24 emergency and an imperative public necessity that the
5-25 constitutional rule requiring bills to be read on three several
5-26 days in each house be suspended, and this rule is hereby suspended.