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.