H.B. No. 1984




AN ACT

relating to the information required to be provided with a notice of 
appraised value for ad valorem tax purposes and an ad valorem tax 
bill.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 25.19, Tax Code, is amended by adding 
Subsection (b-1) to read as follows:
	(b-1)  For real property, in addition to the information 
required by Subsection (b), the chief appraiser shall state in a 
notice required to be delivered under Subsection (a), the 
difference, expressed as a percent increase or decrease, as 
applicable, in the appraised value of the property for the current 
tax year as compared to the fifth tax year before the current tax 
year.
	SECTION 2.  Section 31.01, Tax Code, is amended by amending 
Subsection (c) and adding Subsection (c-1) to read as follows:
	(c)  The tax bill or a separate statement accompanying the 
tax bill shall:   
		(1)  identify the property subject to the tax;                                
		(2)  state the appraised value, assessed value, and 
taxable value of the property;
		(3)  if the property is land appraised as provided by 
Subchapter C, D, E, or H, Chapter 23, state the market value and the 
taxable value for purposes of deferred or additional taxation as 
provided by Section 23.46, 23.55, 23.76, or 23.9807, as applicable;
		(4)  state the assessment ratio for the unit;                                 
		(5)  state the type and amount of any partial exemption 
applicable to the property, indicating whether it applies to 
appraised or assessed value;
		(6)  state the total tax rate for the unit;                                   
		(7)  state the amount of tax due, the due date, and the 
delinquency date;   
		(8)  explain the payment option and discounts provided 
by Sections 31.03 and 31.05, if available to the unit's taxpayers, 
and state the date on which each of the discount periods provided by 
Section 31.05 concludes, if the discounts are available;
		(9)  state the rates of penalty and interest imposed 
for delinquent payment of the tax;
		(10)  include the name and telephone number of the 
assessor for the unit and, if different, of the collector for the 
unit; [and]
		(11)  for real property, state the differences, 
expressed as a percent increase or decrease, as applicable, in the 
following for the current tax year as compared to the fifth tax year 
before that tax year:
			(A)  the appraised value of the property; and                         
			(B)  the amount of taxes imposed on the property 
by the unit; and   
		(12)  include any other information required by the 
comptroller.     
	(c-1)  If any information required by Subsection (c)(11) to 
be included in a tax bill or separate statement is unavailable, the 
tax bill or statement must state that the information is not 
available for that year.  This subsection expires December 31, 
2011.
	SECTION 3.  This Act takes effect January 1, 2006.                             




______________________________              ______________________________
 
   President of the Senate                               Speaker of the House      

	I certify that H.B. No. 1984 was passed by the House on May 9, 
2005, by a non-record vote.

                                                  ______________________________
                                                     Chief Clerk of the House   

	I certify that H.B. No. 1984 was passed by the Senate on May 
25, 2005, by the following vote:  Yeas 31, Nays 0.

                                                  ______________________________
                                                     Secretary of the Senate    



APPROVED:  _____________________                                            
 
                   Date                                                      




 
          _____________________                                          
 
                 Governor