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.
1-13           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.
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