1-1 By: Davis of Harris (Senate Sponsor - Jackson) H.B. No. 2226 1-2 (In the Senate - Received from the House May 11, 2001; 1-3 May 11, 2001, read first time and referred to Committee on 1-4 Intergovernmental Relations; May 11, 2001, reported favorably by 1-5 the following vote: Yeas 4, Nays 0; May 11, 2001, sent to 1-6 printer.) 1-7 A BILL TO BE ENTITLED 1-8 AN ACT 1-9 relating to the certification by a chief appraiser of certain 1-10 taxable properties not included in the initial appraisal roll for a 1-11 taxing unit. 1-12 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-13 SECTION 1. Section 26.01, Tax Code, is amended by amending 1-14 Subsection (d) and adding Subsection (e) to read as follows: 1-15 (d) The chief appraiser shall prepare and certify to the 1-16 assessor for each taxing unit a list of those properties of which 1-17 the chief appraiser has knowledge that are reasonably likely to be 1-18 taxable by that unit but that are not included on the appraisal 1-19 roll certified to the assessor under Subsection (a) or included on 1-20 the listing certified to the assessor under Subsection (c). The 1-21 chief appraiser shall include on the list for each property the 1-22 market value, appraised value, and kind and amount of any partial 1-23 exemptions as determined by the appraisal district for the 1-24 preceding year and a reasonable estimate of the market value, 1-25 appraised value, and kind and amount of any partial exemptions for 1-26 the current year. Until the property is added to the appraisal 1-27 roll, the assessor for the taxing unit shall include each property 1-28 on the list in the calculations prescribed by Sections 26.04 and 1-29 26.041, and for that purpose shall use the lower market value, 1-30 appraised value, or taxable value, as appropriate, included on or 1-31 computed using the information included on the list for the 1-32 property. 1-33 (e) By June 15, the chief appraiser shall prepare and 1-34 certify to the assessor for each school district participating in 1-35 the appraisal district an estimate of the taxable value of school 1-36 district property. The chief appraiser shall assist each school 1-37 district in determining values of school district property for the 1-38 school district's budgetary purposes. 1-39 SECTION 2. This Act takes effect January 1, 2002, and applies 1-40 only to an appraisal roll submitted to the assessor for a taxing 1-41 unit on or after that date. 1-42 * * * * *