1-1 By: Cain S.B. No. 694
1-2 (In the Senate - Filed February 24, 1999; March 1, 1999, read
1-3 first time and referred to Committee on State Affairs;
1-4 April 22, 1999, reported favorably, as amended, by the following
1-5 vote: Yeas 8, Nays 0; April 22, 1999, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Cain
1-7 Amend S.B. No. 694 on page 1, lines 18-19, by inserting "clear and
1-8 understandable" between the word "a" and the word "written".
1-9 A BILL TO BE ENTITLED
1-10 AN ACT
1-11 relating to the written notice of the appraised value of property
1-12 for ad valorem tax purposes delivered by a chief appraiser to the
1-13 property owner.
1-14 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-15 SECTION 1. Section 25.19, Tax Code, is amended to read as
1-16 follows:
1-17 Sec. 25.19. NOTICE OF APPRAISED VALUE. (a) By May 15 or as
1-18 soon thereafter as practicable, the chief appraiser shall deliver a
1-19 written notice to a property owner of the appraised value of the
1-20 property owner's [his] property if:
1-21 (1) the appraised value of the property is greater
1-22 than it was in the preceding year;
1-23 (2) the appraised value of the property is greater
1-24 than the value rendered by the property owner; or
1-25 (3) the property was not on the appraisal roll in the
1-26 preceding year.
1-27 (b) The chief appraiser shall separate real from personal
1-28 property and include in the notice for each:
1-29 (1) a list of the taxing units in which the property
1-30 is taxable;
1-31 (2) the appraised value of the property in the
1-32 preceding year;
1-33 (3) [the taxable value of the property in the
1-34 preceding year for each taxing unit taxing the property;]
1-35 [(4)] the appraised value of the property for the
1-36 current year and the kind and amount of each partial exemption, if
1-37 any, approved for the current year;
1-38 (4) [(5)] if the appraised value is greater than it
1-39 was in the preceding year, [:]
1-40 [(A) the effective tax rate that would be
1-41 announced pursuant to Chapter 26 if the total values being
1-42 submitted to the appraisal review board were to be approved by the
1-43 board with an explanation that that rate would raise the same
1-44 amount of revenue from property taxed in the preceding year as the
1-45 unit raised for those purposes in the preceding year;]
1-46 [(B)] the amount of tax that would be imposed on
1-47 the property on the basis of the tax rate for the preceding year
1-48 [described by Paragraph (A); and]
1-49 [(C) a statement that the governing body of the
1-50 unit may not adopt a rate that will increase tax revenues above tax
1-51 revenues for the preceding year without publishing notice in a
1-52 newspaper that it is considering a tax increase and holding a
1-53 hearing for taxpayers to discuss the tax increase];
1-54 (5) [(6)] in italic typeface, the following statement:
1-55 "The Texas Legislature does not set the amount of your local taxes.
1-56 Your property tax burden is decided by your locally elected
1-57 officials, and all inquiries concerning your taxes should be
1-58 directed to those officials";
1-59 (6) [(7)] a detailed explanation of the time and
1-60 procedure for protesting the value;
1-61 (7) [(8)] the date and place the appraisal review
1-62 board will begin hearing protests; and
1-63 (8) [(9)] a brief explanation that[:]
2-1 [(A)] the governing body of each taxing unit
2-2 decides whether or not taxes on the property will increase and the
2-3 appraisal district only determines the value of the property[; and]
2-4 [(B) a taxpayer who objects to increasing taxes
2-5 and government expenditures should complain to the governing bodies
2-6 of the taxing units and only complaints about value should be
2-7 presented to the appraisal office and the appraisal review board].
2-8 (c) [In making the preliminary calculation required by
2-9 Subsection (b)(5)(A) of this section of the effective tax rate that
2-10 will not increase taxes, taxes imposed by a unit in the preceding
2-11 year on property not yet appraised and submitted to the appraisal
2-12 review board for the current year shall be excluded.]
2-13 [(d)] In the case of the residence homestead of a person 65
2-14 years of age or older that is subject to the limitation on a tax
2-15 increase over the preceding year for school tax purposes, the chief
2-16 appraiser shall indicate on the notice that the preceding year's
2-17 taxes may not be increased.
2-18 (d) [(e) On the notice, the chief appraiser shall enclose
2-19 the information required by Subsections (b)(2)-(6) of this section
2-20 in a printed rectangle with dimensions of not less than 15 square
2-21 inches. The chief appraiser shall have the information required by
2-22 Subsections (b)(2)-(5) printed in bold-faced type that is distinct
2-23 from and located above the other information enclosed in the
2-24 rectangle.]
2-25 [(f)] Failure to receive the notice required by this section
2-26 does not affect the validity of the appraisal of the property, the
2-27 imposition of any tax on the basis of the appraisal, the existence
2-28 of any tax lien, or any proceeding instituted to collect the tax.
2-29 (e) [(g)] The chief appraiser, with the approval of the
2-30 appraisal district board of directors, may dispense with the notice
2-31 required by [Subdivision (1) of] Subsection (a)(1) [(a) of this
2-32 section] if the amount of increase in appraised value is $1,000 or
2-33 less.
2-34 (f) [(h) In the notice of appraised value for real property,
2-35 the chief appraiser shall list separately:]
2-36 [(1) the market value of the land; and]
2-37 [(2) the total market value of the structures and
2-38 other improvements on the property.]
2-39 [(i)] By May 15 or as soon thereafter as practicable, the
2-40 chief appraiser shall deliver a written notice to the owner of each
2-41 property not included in a notice required to be delivered under
2-42 Subsection (a), if the property was reappraised in the current tax
2-43 year, if the ownership of the property changed during the preceding
2-44 year, or if the property owner or the agent of a property owner
2-45 authorized under Section 1.111 makes a written request for the
2-46 notice. The chief appraiser shall separate real from personal
2-47 property and include in the notice for each property:
2-48 (1) the appraised value of the property in the
2-49 preceding year;
2-50 (2) the appraised value of the property for the
2-51 current year and the kind of each partial exemption, if any,
2-52 approved for the current year;
2-53 (3) a detailed explanation of the time and procedure
2-54 for protesting the value; and
2-55 (4) the date and place the appraisal review board will
2-56 begin hearing protests.
2-57 (g) A notice required by Subsection (a) or (f) must be in
2-58 the form of a letter.
2-59 (h) [(j)] Delivery with a notice required by Subsection (a)
2-60 or (f) [(i)] of a copy of the pamphlet published by the comptroller
2-61 under Section 5.06 or a copy of the notice published by the chief
2-62 appraiser under Section 41.70 is sufficient to comply with the
2-63 requirement that the notice include the information specified by
2-64 Subsection (b)(6) [(b)(7)] or (f)(3) [(i)(3)], as applicable.
2-65 (i) [(k)] The chief appraiser shall include with a notice
2-66 required by Subsection (a) or (f) [(i)]:
2-67 (1) a copy of a notice of protest form as prescribed
2-68 by the comptroller under Section 41.44(d); and
2-69 (2) instructions for completing and mailing the form
3-1 to the appraisal review board and requesting a hearing on the
3-2 protest.
3-3 SECTION 2. This Act takes effect January 1, 2000.
3-4 SECTION 3. The importance of this legislation and the
3-5 crowded condition of the calendars in both houses create an
3-6 emergency and an imperative public necessity that the
3-7 constitutional rule requiring bills to be read on three several
3-8 days in each house be suspended, and this rule is hereby suspended.
3-9 * * * * *