By Davis of Harris                                    H.B. No. 2226
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the certification by a chief appraiser of certain
 1-3     taxable properties not included in the initial appraisal roll for a
 1-4     taxing unit.
 1-5           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-6           SECTION 1. Section 26.01, Tax Code, is amended by amending
 1-7     Subsection (d) and adding Subsection (e) to read as follows:
 1-8           (d)  The chief appraiser shall prepare and certify to the
 1-9     assessor for each taxing unit a list of those properties of which
1-10     the chief appraiser has knowledge that are reasonably likely to be
1-11     taxable by that unit but that are not included on the appraisal
1-12     roll certified to the assessor under Subsection (a) or included on
1-13     the listing certified to the assessor under Subsection (c).  The
1-14     chief appraiser shall include on the list for each property the
1-15     market value, appraised value, and kind and amount of any partial
1-16     exemptions as determined by the appraisal district for the
1-17     preceding year and a reasonable estimate of the market value,
1-18     appraised value, and kind and amount of any partial exemptions for
1-19     the current year.  Until the property is added to the appraisal
1-20     roll, the assessor for the taxing unit shall include each property
1-21     on the list in the calculations prescribed by Sections 26.04 and
1-22     26.041, and for that purpose shall use the lower market value,
1-23     appraised value, or taxable value, as appropriate, included on or
1-24     computed using the information included on the list for the
 2-1     property.
 2-2           (e)  By June 15, the chief appraiser shall prepare and
 2-3     certify to the assessor for each school district participating in
 2-4     the appraisal district an estimate of the taxable value of school
 2-5     district property.  The chief appraiser shall assist each school
 2-6     district in determining values of school district property for the
 2-7     school district's budgetary purposes.
 2-8           SECTION 2. This Act takes effect January 1, 2002, and applies
 2-9     only to an appraisal roll submitted to the assessor for a taxing
2-10     unit on or after that date.