79R6625 JD-D

By:  Bohac                                                        H.B. No. 1984



A BILL TO BE ENTITLED

AN ACT

relating to the information required to be provided with an ad 
valorem tax bill.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  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 for the current tax year 
and each of the preceding five tax years:
			(A)  the appraised value and taxable value of the 
property;         
			(B)  the total tax rate for the unit;                                 
			(C)  the amount of taxes imposed on the property 
by the unit; and   
			(D)  the difference, expressed as a percent 
increase or decrease, as applicable, in the amount of taxes imposed 
on the property by the unit compared to the amount imposed for the 
preceding tax year;
		(12)  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 and taxable value of the 
property;         
			(B)  the total tax rate for the unit; and                             
			(C)  the amount of taxes imposed on the property 
by the unit; and   
		(13)  include any other information required by the 
comptroller.     
	(c-1)  If for any of the preceding six tax years any  
information required by Subsection (c)(11) or (12) 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 2.  This Act takes effect January 1, 2006.