79R6958 MFC-D
By: Villarreal H.B. No. 2326
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of property
located in more than one appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.02(a), Tax Code, is amended to read as
follows:
The [(a) Except as otherwise provided by this section, the]
appraisal district's boundaries are the same as the county's
boundaries.
SECTION 2. Section 41.097(a), Education Code, is amended to
read as follows:
(a) The total amount required under Section 41.093 for a
district to purchase attendance credits under this subchapter for
any school year is reduced by an amount equal to the product of the
district's total costs under Section 6.06, Tax Code, for the
[central] appraisal district or districts in which it participates
multiplied by a percentage that is computed by dividing the total
amount required under Section 41.093 by the total amount of taxes
imposed in the district for that year less any amounts paid into a
tax increment fund under Chapter 311, Tax Code.
SECTION 3. Section 41.210(b), Education Code, is amended to
read as follows:
(b) As soon as practicable after the detachment and
annexation of property, the chief appraiser of the appraisal
district in which the property is located [for the school district
from which the property is detached] shall send a written notice of
the detachment and annexation to the owner of any property taxable
in a different school district as a result of the detachment and
annexation. The notice must include the name of the school district
by which the property is taxable after the detachment and
annexation.
SECTION 4. The following statutes are repealed:
(1) Section 13.007, Education Code;
(2) Sections 6.02(b)-(g), Tax Code;
(3) Section 6.025, Tax Code; and
(4) Section 6.03(m), Tax Code.
SECTION 5. (a) The changes in law made by this Act relating
to the appraisal of property for ad valorem tax purposes apply only
to the appraisal of property for a tax year that begins on or after
January 1, 2006.
(b) The term of each appraisal district director in an
appraisal district described by Section 6.025, Tax Code, as that
law existed immediately before September 1, 2005, serving a
staggered term that but for this subsection would expire after
January 1, 2006, expires on January 1, 2006. The appraisal district
board of directors shall fill the vacant directorships as soon as
practicable after January 1, 2006, as provided by Section 6.03(l),
Tax Code.
(c) Notwithstanding Section 6.03, Tax Code, a taxing unit is
entitled to vote in 2005 for appraisal district directors for terms
beginning on January 1, 2006, in each appraisal district in which
the taxing unit will participate in 2006 under the law as amended by
this Act. The voting entitlement of each taxing unit entitled to
vote for directors in 2005 is determined for each appraisal
district by dividing the total dollar amount of property taxes
imposed by the taxing unit for the 2004 tax year in the county for
which the appraisal district is established by the sum of the total
dollar amount of property taxes imposed in that county for that year
by each taxing unit that is entitled to vote for directors of that
appraisal district under this subsection in 2005, by multiplying
the quotient by 1,000, and by rounding the product to the nearest
whole number. That number is multiplied by the number of
directorships to be filled. A taxing unit located in two or more
counties is entitled to vote in the appraisal district established
for each county in which it is located, but only the taxes imposed
in 2004 in the county for which a district is established are used
to calculate the 2005 voting entitlement in that district.
(d) Notwithstanding Section 6.06, Tax Code, not later than
September 15, 2005, the chief appraiser of each appraisal district
shall revise the proposed 2006 budget for the district, if
necessary, to account for the changes in law made by this Act.
(e) Notwithstanding Section 6.06, Tax Code, for the 2006 tax
year, each taxing unit participating in an appraisal district in
2006 is allocated a portion of the amount of the 2006 budget for the
district equal to the proportion that the total dollar amount of
property taxes imposed in the county for which the district is
established by the unit for the 2005 tax year bears to the sum of the
total dollar amount of property taxes imposed in the county by each
participating unit for that year. If a taxing unit participates in
two or more appraisal districts in 2006, only the 2005 taxes imposed
in the county for which a district is established are used to
calculate the unit's cost allocations for 2006 in that district.
SECTION 6. (a) Except as provided by Subsection (b) of this
section, this Act takes effect January 1, 2006.
(b) Section 5 of this Act takes effect September 1, 2005.