SRC-JEC S.B. 1095 77(R)   BILL ANALYSIS


Senate Research Center   S.B. 1095
By: Carona
Intergovernmental Relations
3/29/2001
As Filed


DIGEST AND PURPOSE 

Currently, no property tax is levied at the state level; however, the laws
governing the operation and administration of such a tax are made at the
state level to ensure consistency and uniformity.  As proposed, S.B. 1095
streamlines the state operation and administration of property taxes. 

RULEMAKING AUTHORITY

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

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 5.101(b), Tax Code, to require the technical
advisory committee to meet as often as necessary to perform its duties.
Deletes text requiring a meeting not less often than semi-annually. 

SECTION 2.  Amends Chapter 24B, Tax Code, by adding Section 24.41, as
follows: 

Sec. 24.41.  SUPPLEMENTAL RECORDS.  Requires the chief appraiser,
immediately upon discovering that the certification to the comptroller
required by Section 24.36 is incomplete or incorrect, to certify corrected
records to the comptroller.  Requires the comptroller, as soon as is
practicable after receiving a corrected certification, to certify to the
county assessor-collector for each affected county the information required
by Section 24.38. 

SECTION 3.  Amends Section 25.195, Tax Code, by amending Subsection (a) and
adding Subsection (c), as follows: 

(a)  Entitles a property owner or owner's agent to inspect and copy the
appraisal records relating to the property together with certain other
information held by the chief appraiser or required by Section 25.01(c) to
be available to the chief appraiser after certain records have been
submitted to the appraisal review board.   

(c)  Entitles a property owner or owner's agent whose property is appraised
by a private appraisal firm under an appraisal district contract to inspect
and copy, at the firm's office, all information the firm considers in
appraising the property, including the appraisal demonstrating the
approaches to value used and calculations made and personal notes,
correspondence, working papers, and thought processes.  Requires the firm
to make the information available for inspection and copying within 15 days
after the date the owner or agent delivers a written request to inspect the
information, unless the owner or agent agrees in writing to a later date.
Prohibits an appraisal review board, if a property owner or agent states
under oath in a certain document that an appraisal firm has not allowed
inspection and copying of information as required by this subsection, from
holding a hearing concerning the merits of any claim relating to the
property and from approving the appraisal records relating to the property
until it has determined in a hearing that the appraisal firm has allowed
inspection and copying as required  by this subsection or the owner or
agent has withdrawn the protest or motion that initiated the proceeding. 

SECTION 4.  Amends Section 312.005(a), Tax Code, to require each appraisal
district in which a participating taxing unit has designated a reinvestment
zone or has executed a tax abatement agreement under this chapter to
deliver to the comptroller before July 1, rather than April 1, of the year
following the year in which the zone is designated or the agreement is
executed a report providing certain information.  Makes a conforming
change. 

SECTION [4].  Effective date: September 1, 2001.