By Davis of Harris                                    H.B. No. 2226
         77R6919 SMH-D                           
                                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 that are
1-10     taxable by that unit but that are not included on the appraisal
1-11     roll certified to the assessor under Subsection (a) or included on
1-12     the listing certified to the assessor under Subsection (c).  The
1-13     chief appraiser shall include on the list for each property the
1-14     market value, appraised value, and taxable value as determined by
1-15     the appraisal district for the preceding year and a reasonable
1-16     estimate of the market value, appraised value, and taxable value
1-17     for the current year.  Until the property is added to the appraisal
1-18     roll, the assessor for the taxing unit shall include each property
1-19     on the list in the calculations prescribed by Sections 26.04 and
1-20     26.041, and for that purpose shall use the lower market value,
1-21     appraised value, or taxable value, as appropriate, included on the
1-22     list for the property.
1-23           (e)  By June 15, the chief appraiser shall prepare and
1-24     certify to the assessor for each school district participating in
 2-1     the appraisal district an estimate of the taxable value of school
 2-2     district property.  The chief appraiser shall assist each school
 2-3     district in determining values of school district property for the
 2-4     school district's budgetary purposes.
 2-5           SECTION 2. This Act takes effect January 1, 2002, and applies
 2-6     only to an appraisal roll submitted to the assessor for a taxing
 2-7     unit on or after that date.