By: Cain S.B. No. 694
A BILL TO BE ENTITLED
AN ACT
1-1 relating to the written notice of the appraised value of property
1-2 for ad valorem tax purposes delivered by a chief appraiser to the
1-3 property owner.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 25.19, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 25.19. NOTICE OF APPRAISED VALUE. (a) By May 15 or as
1-8 soon thereafter as practicable, the chief appraiser shall deliver a
1-9 clear and understandable written notice to a property owner of the
1-10 appraised value of the property owner's [his] property if:
1-11 (1) the appraised value of the property is greater
1-12 than it was in the preceding year;
1-13 (2) the appraised value of the property is greater
1-14 than the value rendered by the property owner; or
1-15 (3) the property was not on the appraisal roll in the
1-16 preceding year.
1-17 (b) The chief appraiser shall separate real from personal
1-18 property and include in the notice for each:
1-19 (1) a list of the taxing units in which the property
1-20 is taxable;
1-21 (2) the appraised value of the property in the
1-22 preceding year;
1-23 (3) [the taxable value of the property in the
1-24 preceding year for each taxing unit taxing the property;]
2-1 [(4)] the appraised value of the property for the
2-2 current year and the kind and amount of each partial exemption, if
2-3 any, approved for the current year;
2-4 (4) [(5)] if the appraised value is greater than it
2-5 was in the preceding year, [:]
2-6 [(A) the effective tax rate that would be
2-7 announced pursuant to Chapter 26 if the total values being
2-8 submitted to the appraisal review board were to be approved by the
2-9 board with an explanation that that rate would raise the same
2-10 amount of revenue from property taxed in the preceding year as the
2-11 unit raised for those purposes in the preceding year;]
2-12 [(B)] the amount of tax that would be imposed on
2-13 the property on the basis of the tax rate for the preceding year
2-14 [described by Paragraph (A); and]
2-15 [(C) a statement that the governing body of the
2-16 unit may not adopt a rate that will increase tax revenues above tax
2-17 revenues for the preceding year without publishing notice in a
2-18 newspaper that it is considering a tax increase and holding a
2-19 hearing for taxpayers to discuss the tax increase];
2-20 (5) [(6)] in italic typeface, the following statement:
2-21 "The Texas Legislature does not set the amount of your local taxes.
2-22 Your property tax burden is decided by your locally elected
2-23 officials, and all inquiries concerning your taxes should be
2-24 directed to those officials";
2-25 (6) [(7)] a detailed explanation of the time and
2-26 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
4-1 rectangle.]
4-2 [(f)] Failure to receive the notice required by this section
4-3 does not affect the validity of the appraisal of the property, the
4-4 imposition of any tax on the basis of the appraisal, the existence
4-5 of any tax lien, or any proceeding instituted to collect the tax.
4-6 (e) [(g)] The chief appraiser, with the approval of the
4-7 appraisal district board of directors, may dispense with the notice
4-8 required by [Subdivision (1) of] Subsection (a)(1) [(a) of this
4-9 section] if the amount of increase in appraised value is $1,000 or
4-10 less.
4-11 (f) [(h) In the notice of appraised value for real property,
4-12 the chief appraiser shall list separately:]
4-13 [(1) the market value of the land; and]
4-14 [(2) the total market value of the structures and
4-15 other improvements on the property.]
4-16 [(i)] By May 15 or as soon thereafter as practicable, the
4-17 chief appraiser shall deliver a written notice to the owner of each
4-18 property not included in a notice required to be delivered under
4-19 Subsection (a), if the property was reappraised in the current tax
4-20 year, if the ownership of the property changed during the preceding
4-21 year, or if the property owner or the agent of a property owner
4-22 authorized under Section 1.111 makes a written request for the
4-23 notice. The chief appraiser shall separate real from personal
4-24 property and include in the notice for each property:
4-25 (1) the appraised value of the property in the
4-26 preceding year;
5-1 (2) the appraised value of the property for the
5-2 current year and the kind of each partial exemption, if any,
5-3 approved for the current year;
5-4 (3) a detailed explanation of the time and procedure
5-5 for protesting the value; and
5-6 (4) the date and place the appraisal review board will
5-7 begin hearing protests.
5-8 (g) A notice required by Subsection (a) or (f) must be in
5-9 the form of a letter.
5-10 (h) [(j)] Delivery with a notice required by Subsection (a)
5-11 or (f) [(i)] of a copy of the pamphlet published by the comptroller
5-12 under Section 5.06 or a copy of the notice published by the chief
5-13 appraiser under Section 41.70 is sufficient to comply with the
5-14 requirement that the notice include the information specified by
5-15 Subsection (b)(6) [(b)(7)] or (f)(3) [(i)(3)], as applicable.
5-16 (i) [(k)] The chief appraiser shall include with a notice
5-17 required by Subsection (a) or (f) [(i)]:
5-18 (1) a copy of a notice of protest form as prescribed
5-19 by the comptroller under Section 41.44(d); and
5-20 (2) instructions for completing and mailing the form
5-21 to the appraisal review board and requesting a hearing on the
5-22 protest.
5-23 SECTION 2. This Act takes effect January 1, 2000.
5-24 SECTION 3. The importance of this legislation and the
5-25 crowded condition of the calendars in both houses create an
5-26 emergency and an imperative public necessity that the
6-1 constitutional rule requiring bills to be read on three several
6-2 days in each house be suspended, and this rule is hereby suspended.
6-3 COMMITTEE AMENDMENT NO. 1
6-4 Amend S.B. No. 694 as follows:
6-5 (1) In SECTION 1 of the bill, in amended Sections
6-6 25.19(b)(3) and (4), Tax Code (Senate Engrossment, on page 1, line
6-7 23-page 2, line 1), strike:
6-8 "(3) [the taxable value of the property in the
6-9 preceding year for each taxing unit taxing the property;]
6-10 [(4)]", and substitute:
6-11 "(3) the taxable value of the property in the
6-12 preceding year for each taxing unit taxing the property;
6-13 (4)".
6-14 (2) In SECTION 1 of the bill, in amended Section
6-15 25.19(b)(5), Tax Code (Senate Engrossment, on page 2, line 4),
6-16 strike "(4) [(5)]", and substitute "(5)".
6-17 (3) In SECTION 1 of the bill, in amended Section
6-18 25.19(b)(6), Tax Code (Senate Engrossment, on page 2, line 20),
6-19 strike "(5) [(6)]", and substitute "(6)".
6-20 (4) In SECTION 1 of the bill, in amended Section
6-21 25.19(b)(7), Tax Code (Senate Engrossment, on page 2, line 25),
6-22 strike "(6) [(7)]", and substitute "(7)".
6-23 (5) In SECTION 1 of the bill, in amended Section
6-24 25.19(b)(8), Tax Code (Senate Engrossment, on page 3, line 1),
6-25 strike "(7) [(8)]", and substitute "(8)".
6-26 (6) In SECTION 1 of the bill, in amended Section
7-1 25.19(b)(9), Tax Code (Senate Engrossment, on page 3, line 3),
7-2 strike "(8) [(9)]", and substitute "(9)".
7-3 (7) In SECTION 1 of the bill, in amended Section 25.19, Tax
7-4 Code (Senate Engrossment, on page 4, lines 11-15), strike:
7-5 "(f) [(h) In the notice of appraised value for real
7-6 property, the chief appraiser shall list separately:]
7-7 [(1) the market value of the land; and]
7-8 [(2) the total market value of the structures and other
7-9 improvements on the property.]", and substitute:
7-10 "(f) [(h)] In the notice of appraised value for real
7-11 property, the chief appraiser shall list separately:
7-12 (1) the market value of the land; and
7-13 (2) the total market value of the structures and other
7-14 improvements on the property.
7-15 (g) In the notice of appraised value for real property, the
7-16 chief appraiser shall include the market value of each structure or
7-17 improvement on the property, regardless of the date on which the
7-18 structure or improvement was erected or affixed to the land.
7-19 (8) In SECTION 1 of the bill, in amended Section 25.19(i),
7-20 Tax Code (Senate Engrossment, on page 4, line 16), strike "[(i)]"
7-21 and substitute "(h) [(i)]"
7-22 (9) In SECTION 1 of the bill, in proposed Section 25.19(g),
7-23 Tax Code (Senate Engrossment, on page 5, line 8), strike "(g)" and
7-24 substitute "(i)".
7-25 (10) In SECTION 1 of the bill, in amended Section 25.19(j),
7-26 Tax Code (Senate Engrossment, on page 5, line 10), strike "(h)
8-1 [(j)]", and substitute "(j)".
8-2 (11) In SECTION 1 of the bill, in amended Section 25.19(j),
8-3 Tax Code (Senate Engrossment, on page 5, line 15), strike "(b)(6)
8-4 [(b)(7)] or (f)(3)", and substitute "(b)(7) or (h)(3)".
8-5 (12) In SECTION 1 of the bill, in amended Section 25.19(k),
8-6 Tax Code (Senate Engrossment, on page 5, line 16), strike "(i)
8-7 [(k)]", and substitute "(k)".
8-8 (13) In SECTION 1 of the bill, in amended Section 25.19(k),
8-9 Tax Code (Senate Engrossment, on page 5, line 17), strike "(f)",
8-10 and substitute "(h)".
8-11 Heflin