By Wentworth S.B. No. 1170
76R8027 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the appraisal of property for ad valorem tax purposes.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 6.02, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 6.02. DISTRICT BOUNDARIES. The [(a) Except as
1-7 otherwise provided by this section, the] appraisal district's
1-8 boundaries are the same as the county's boundaries.
1-9 [(b) A taxing unit that has boundaries extending into two or
1-10 more counties may choose to participate in only one of the
1-11 appraisal districts. In that event, the boundaries of the district
1-12 chosen extend outside the county to the extent of the unit's
1-13 boundaries. To be effective, the choice must be approved by
1-14 resolution of the board of directors of the district chosen. The
1-15 choice of a school district to participate in a single appraisal
1-16 district does not apply to property annexed to the school district
1-17 under Subchapter C or G, Chapter 41, Education Code, unless:]
1-18 [(1) the school district taxes property other than
1-19 property annexed to the district under Subchapter C or G, Chapter
1-20 41, Education Code, in the same county as the annexed property; or]
1-21 [(2) the annexed property is contiguous to property in
1-22 the school district other than property annexed to the district
1-23 under Subchapter C or G, Chapter 41, Education Code.]
1-24 [(c) A taxing unit that has chosen to participate in a
2-1 single appraisal district under Subsection (b) of this section may
2-2 revoke that choice and, if permitted to do so by Subsection (b),
2-3 choose to participate in a single appraisal district other than the
2-4 one previously chosen. A taxing unit that has withdrawn from an
2-5 appraisal district under this subsection and chosen to participate
2-6 in another single appraisal district may not under this subsection
2-7 withdraw from that district.]
2-8 [(d) A taxing unit that makes a choice under this section
2-9 must do so by an official action of its governing body in the
2-10 manner required by law for official action by the body. A choice
2-11 made by a taxing unit under this section takes effect beginning on
2-12 the next January 1 that is at least 90 days from the date on which
2-13 the choice is made.]
2-14 [(e) If a taxing unit ceases to have territory in the county
2-15 for which the appraisal district in which the unit participates is
2-16 established, but still has territory in two or more counties, the
2-17 unit may choose to participate in only one district in the manner
2-18 prescribed by this section.]
2-19 [(f) All costs of operating an appraisal district in
2-20 territory outside the county for which the appraisal district is
2-21 established are allocated to the taxing unit for which the
2-22 appraisal district appraises property in that territory. If the
2-23 appraisal district appraises property in the same territory for two
2-24 or more taxing units, costs of operating the district in that
2-25 territory are allocated to the units in the proportion the total
2-26 dollar amount of taxes each unit imposes in that territory bears to
2-27 the total dollar amount of taxes all taxing units participating in
3-1 the appraisal district impose in that territory.]
3-2 [(g) If property is annexed to a school district under
3-3 Subchapter C or G, Chapter 41, Education Code, the appraisal
3-4 district established for the county in which the property is
3-5 located shall appraise the property for the school district, and
3-6 the school district participates in that appraisal district for
3-7 purposes of the appraisal of that property, except as otherwise
3-8 permitted by Subsection (b).]
3-9 SECTION 2. Section 41.097(a), Education Code, is amended to
3-10 read as follows:
3-11 (a) The total amount required under Section 41.093 for a
3-12 district to purchase attendance credits under this subchapter for
3-13 any school year is reduced by an amount equal to the product of the
3-14 district's costs under Section 6.06, Tax Code, for each [the
3-15 central] appraisal district in which it participates multiplied by
3-16 a percentage that is computed by dividing the total amount required
3-17 under Section 41.093 by the total amount of taxes imposed in the
3-18 district for that year less any amounts paid into a tax increment
3-19 fund under Chapter 311, Tax Code.
3-20 SECTION 3. Section 41.210(b), Education Code, is amended to
3-21 read as follows:
3-22 (b) As soon as practicable after the detachment and
3-23 annexation of property, the chief appraiser of the appraisal
3-24 district in which the property is located [for the school district
3-25 from which the property is detached] shall send a written notice of
3-26 the detachment and annexation to the owner of any property taxable
3-27 in a different school district as a result of the detachment and
4-1 annexation. The notice must include the name of the school
4-2 district by which the property is taxable after the detachment and
4-3 annexation.
4-4 SECTION 4. The following statutes are repealed:
4-5 (1) Section 13.007, Education Code;
4-6 (2) Section 6.025, Tax Code; and
4-7 (3) Section 6.03(m), Tax Code.
4-8 SECTION 5. (a) Except as provided by Subsection (b) of this
4-9 section, this Act takes effect January 1, 2000.
4-10 (b) This section takes effect September 1, 1999.
4-11 (c) The changes in law made by this Act relating to the
4-12 appraisal of property for ad valorem tax purposes apply only to the
4-13 appraisal of property for a tax year that begins on or after
4-14 January 1, 2000.
4-15 (d) The term of each appraisal district director in an
4-16 appraisal district described by Section 6.025, Tax Code, as that
4-17 law existed immediately before September 1, 1999, serving a
4-18 staggered term that but for this subsection would expire after
4-19 January 1, 2000, expires on January 1, 2000. The appraisal
4-20 district board of directors shall fill the vacant directorships as
4-21 soon as practicable after January 1, 2000, as provided by Section
4-22 6.03(l), Tax Code.
4-23 (e) Notwithstanding Section 6.03, Tax Code, a taxing unit is
4-24 entitled to vote in 1999 for appraisal district directors for terms
4-25 beginning on January 1, 2000, in each appraisal district in which
4-26 the taxing unit will participate in 2000 under the law as amended
4-27 by this Act. The voting entitlement of each taxing unit entitled
5-1 to vote for directors in 1999 is determined for each appraisal
5-2 district by dividing the total dollar amount of property taxes
5-3 imposed by the taxing unit for the 1996 tax year in the county for
5-4 which the appraisal district is established by the sum of the total
5-5 dollar amount of property taxes imposed in that county for that
5-6 year by each taxing unit that is entitled to vote for directors of
5-7 that appraisal district under this subsection in 1999, by
5-8 multiplying the quotient by 1,000, and by rounding the product to
5-9 the nearest whole number. That number is multiplied by the number
5-10 of directorships to be filled. A taxing unit located in two or
5-11 more counties is entitled to vote in the appraisal district
5-12 established for each county in which it is located, but only the
5-13 taxes imposed in 1998 in the county for which a district is
5-14 established are used to calculate the 1999 voting entitlement in
5-15 that district.
5-16 (f) Notwithstanding Section 6.06, Tax Code, not later than
5-17 September 15, 1999, the chief appraiser of each appraisal district
5-18 shall revise the proposed 2000 budget for the district, if
5-19 necessary, to account for the changes in law made by this Act.
5-20 (g) Notwithstanding Section 6.06, Tax Code, for the 2000 tax
5-21 year, each taxing unit participating in an appraisal district in
5-22 2000 is allocated a portion of the amount of the 2000 budget for
5-23 the district equal to the proportion that the total dollar amount
5-24 of property taxes imposed in the county for which the district is
5-25 established by the unit for the 1999 tax year bears to the sum of
5-26 the total dollar amount of property taxes imposed in the county by
5-27 each participating unit for that year. If a taxing unit
6-1 participates in two or more appraisal districts in 2000, only the
6-2 1999 taxes imposed in the county for which a district is
6-3 established are used to calculate the unit's cost allocations for
6-4 2000 in that district.