Senate Research Center   H.B. 2226
By: Davis, John (Sponsor Unknown)
Intergovernmental Relations


Under current law, the chief appraiser of each county is required to
prepare and certify the tax roll to the assessor of each taxing unit (unit)
annually. The chief appraiser is also required to provide other items of
information to each unit necessary for the unit to estimate the total
taxable value of property in the unit for the purpose of setting an
appropriate tax rate. One such item is an estimate of the value of
properties under protest that have not been certified. The sum of the value
of the noncertified property under protest and the certified tax roll
amount, plus other adjustments, accounts for the value of all taxable
property in the taxing unit and this total taxable value is necessary to
calculate the unit's effective and rollback tax rate.  

In Harris County, because of the delay in certifying property values caused
by the large number of land parcels in the county and the frequency of the
sale of these parcels, the chief appraiser has established a category of
property that is neither certified nor under protest. Such property is
omitted from the total taxable value of property within the unit for the
purpose of calculating the unit's effective and rollback tax rate, which
results in the unit collecting more than the budgeted property tax revenue
while avoiding the necessity for a public hearing on their proposed tax
rate. H.B. 2226 requires the chief appraiser to prepare and certify to the
assessor for each unit a list of those properties of which the chief
appraiser has knowledge that are reasonably likely to be taxable by the
unit but that are not included on the appraisal roll or listing certified
by the assessor.  


This bill does not expressly grant any additional rulemaking authority to a
state officer, institution, or agency. 


SECTION 1.  Amends Section 26.01, Tax Code, by amending Subsection (d) and
adding Subsection (e), as follows: 

(d)  Requires the chief appraiser to prepare and certify to the assessor
for each taxing unit a certain list of properties.  Requires the chief
appraiser to include certain information on the list. Requires the
assessor for the taxing unit, until the property is added to the appraisal
roll, to include each property on the list in the calculations prescribed
by Sections 26.04 and 26.041, and for that purpose use the lower market
value, appraised value, or taxable value, as appropriate, included on or
computed using the information included on the list for the property. 

 (e) Makes a nonsubstantive change.
SECTION 2.  Effective date:   January 1, 2002.  Makes application of this
Act prospective.