1-1 By: Wentworth S.B. No. 1170
1-2 (In the Senate - Filed March 10, 1999; March 11, 1999, read
1-3 first time and referred to Committee on Finance; April 27, 1999,
1-4 reported favorably, as amended, by the following vote: Yeas 8,
1-5 Nays 0; April 27, 1999, sent to printer.)
1-6 COMMITTEE AMENDMENT NO. 1 By: Lindsay
1-7 Amend S.B. No. 1170 by adding the following language
1-8 following the last sentence of SECTION 5(e):
1-9 In a county in which the method of appraisal district
1-10 director selection has been changed pursuant to Section 6.031, Tax
1-11 Code, the selection of directors required by this section shall be
1-12 made using the method of selection which would have otherwise been
1-13 in effect in that appraisal district as of the effective date of
1-14 this Act.
1-15 A BILL TO BE ENTITLED
1-16 AN ACT
1-17 relating to the appraisal of property for ad valorem tax purposes.
1-18 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-19 SECTION 1. Section 6.02, Tax Code, is amended to read as
1-20 follows:
1-21 Sec. 6.02. DISTRICT BOUNDARIES. The [(a) Except as otherwise
1-22 provided by this section, the] appraisal district's boundaries are
1-23 the same as the county's boundaries.
1-24 [(b) A taxing unit that has boundaries extending into two or
1-25 more counties may choose to participate in only one of the
1-26 appraisal districts. In that event, the boundaries of the district
1-27 chosen extend outside the county to the extent of the unit's
1-28 boundaries. To be effective, the choice must be approved by
1-29 resolution of the board of directors of the district chosen. The
1-30 choice of a school district to participate in a single appraisal
1-31 district does not apply to property annexed to the school district
1-32 under Subchapter C or G, Chapter 41, Education Code, unless:]
1-33 [(1) the school district taxes property other than
1-34 property annexed to the district under Subchapter C or G, Chapter
1-35 41, Education Code, in the same county as the annexed property; or]
1-36 [(2) the annexed property is contiguous to property in
1-37 the school district other than property annexed to the district
1-38 under Subchapter C or G, Chapter 41, Education Code.]
1-39 [(c) A taxing unit that has chosen to participate in a
1-40 single appraisal district under Subsection (b) of this section may
1-41 revoke that choice and, if permitted to do so by Subsection (b),
1-42 choose to participate in a single appraisal district other than the
1-43 one previously chosen. A taxing unit that has withdrawn from an
1-44 appraisal district under this subsection and chosen to participate
1-45 in another single appraisal district may not under this subsection
1-46 withdraw from that district.]
1-47 [(d) A taxing unit that makes a choice under this section
1-48 must do so by an official action of its governing body in the
1-49 manner required by law for official action by the body. A choice
1-50 made by a taxing unit under this section takes effect beginning on
1-51 the next January 1 that is at least 90 days from the date on which
1-52 the choice is made.]
1-53 [(e) If a taxing unit ceases to have territory in the county
1-54 for which the appraisal district in which the unit participates is
1-55 established, but still has territory in two or more counties, the
1-56 unit may choose to participate in only one district in the manner
1-57 prescribed by this section.]
1-58 [(f) All costs of operating an appraisal district in
1-59 territory outside the county for which the appraisal district is
1-60 established are allocated to the taxing unit for which the
1-61 appraisal district appraises property in that territory. If the
1-62 appraisal district appraises property in the same territory for two
1-63 or more taxing units, costs of operating the district in that
2-1 territory are allocated to the units in the proportion the total
2-2 dollar amount of taxes each unit imposes in that territory bears to
2-3 the total dollar amount of taxes all taxing units participating in
2-4 the appraisal district impose in that territory.]
2-5 [(g) If property is annexed to a school district under
2-6 Subchapter C or G, Chapter 41, Education Code, the appraisal
2-7 district established for the county in which the property is
2-8 located shall appraise the property for the school district, and
2-9 the school district participates in that appraisal district for
2-10 purposes of the appraisal of that property, except as otherwise
2-11 permitted by Subsection (b).]
2-12 SECTION 2. Subsection (a), Section 41.097, Education Code,
2-13 is amended to read as follows:
2-14 (a) The total amount required under Section 41.093 for a
2-15 district to purchase attendance credits under this subchapter for
2-16 any school year is reduced by an amount equal to the product of the
2-17 district's costs under Section 6.06, Tax Code, for each [the
2-18 central] appraisal district in which it participates multiplied by
2-19 a percentage that is computed by dividing the total amount required
2-20 under Section 41.093 by the total amount of taxes imposed in the
2-21 district for that year less any amounts paid into a tax increment
2-22 fund under Chapter 311, Tax Code.
2-23 SECTION 3. Subsection (b), Section 41.210, Education Code,
2-24 is amended to read as follows:
2-25 (b) As soon as practicable after the detachment and
2-26 annexation of property, the chief appraiser of the appraisal
2-27 district in which the property is located [for the school district
2-28 from which the property is detached] shall send a written notice of
2-29 the detachment and annexation to the owner of any property taxable
2-30 in a different school district as a result of the detachment and
2-31 annexation. The notice must include the name of the school
2-32 district by which the property is taxable after the detachment and
2-33 annexation.
2-34 SECTION 4. The following statutes are repealed:
2-35 (1) Section 13.007, Education Code;
2-36 (2) Section 6.025, Tax Code; and
2-37 (3) Subsection (m), Section 6.03, Tax Code.
2-38 SECTION 5. (a) Except as provided by Subsection (b) of this
2-39 section, this Act takes effect January 1, 2000.
2-40 (b) This section takes effect September 1, 1999.
2-41 (c) The changes in law made by this Act relating to the
2-42 appraisal of property for ad valorem tax purposes apply only to the
2-43 appraisal of property for a tax year that begins on or after
2-44 January 1, 2000.
2-45 (d) The term of each appraisal district director in an
2-46 appraisal district described by Section 6.025, Tax Code, as that
2-47 law existed immediately before September 1, 1999, serving a
2-48 staggered term that but for this subsection would expire after
2-49 January 1, 2000, expires on January 1, 2000. The appraisal
2-50 district board of directors shall fill the vacant directorships as
2-51 soon as practicable after January 1, 2000, as provided by
2-52 Subsection (l), Section 6.03, Tax Code.
2-53 (e) Notwithstanding Section 6.03, Tax Code, a taxing unit is
2-54 entitled to vote in 1999 for appraisal district directors for terms
2-55 beginning on January 1, 2000, in each appraisal district in which
2-56 the taxing unit will participate in 2000 under the law as amended
2-57 by this Act. The voting entitlement of each taxing unit entitled
2-58 to vote for directors in 1999 is determined for each appraisal
2-59 district by dividing the total dollar amount of property taxes
2-60 imposed by the taxing unit for the 1996 tax year in the county for
2-61 which the appraisal district is established by the sum of the total
2-62 dollar amount of property taxes imposed in that county for that
2-63 year by each taxing unit that is entitled to vote for directors of
2-64 that appraisal district under this subsection in 1999, by
2-65 multiplying the quotient by 1,000, and by rounding the product to
2-66 the nearest whole number. That number is multiplied by the number
2-67 of directorships to be filled. A taxing unit located in two or
2-68 more counties is entitled to vote in the appraisal district
2-69 established for each county in which it is located, but only the
3-1 taxes imposed in 1998 in the county for which a district is
3-2 established are used to calculate the 1999 voting entitlement in
3-3 that district.
3-4 (f) Notwithstanding Section 6.06, Tax Code, not later than
3-5 September 15, 1999, the chief appraiser of each appraisal district
3-6 shall revise the proposed 2000 budget for the district, if
3-7 necessary, to account for the changes in law made by this Act.
3-8 (g) Notwithstanding Section 6.06, Tax Code, for the 2000 tax
3-9 year, each taxing unit participating in an appraisal district in
3-10 2000 is allocated a portion of the amount of the 2000 budget for
3-11 the district equal to the proportion that the total dollar amount
3-12 of property taxes imposed in the county for which the district is
3-13 established by the unit for the 1999 tax year bears to the sum of
3-14 the total dollar amount of property taxes imposed in the county by
3-15 each participating unit for that year. If a taxing unit
3-16 participates in two or more appraisal districts in 2000, only the
3-17 1999 taxes imposed in the county for which a district is
3-18 established are used to calculate the unit's cost allocations for
3-19 2000 in that district.
3-20 * * * * *