79R3722 JD-D
By: Guillen H.B. No. 2611
A BILL TO BE ENTITLED
AN ACT
relating to the reappraisal for ad valorem tax purposes of
agricultural or open-space land in a tick eradication quarantine
area.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. This Act may be cited as the Rancher Relief Act.
SECTION 2. Subchapter C, Chapter 23, Tax Code, is amended by
adding Section 23.48 to read as follows:
Sec. 23.48. REAPPRAISAL OF LAND IN TICK ERADICATION
QUARANTINE AREA. (a) An owner of land designated for agricultural
use that is in an area designated as a tick eradication quarantine
area by the Texas Animal Health Commission may at any time request
reappraisal of the owner's land.
(b) If the chief appraiser grants a request for reappraisal,
the appraisal office shall complete the reappraisal as soon as
practicable. In determining the appraised value of the land under
Section 23.41, the effect on the value of the land caused by the
infestation of ticks is an additional factor that must be taken into
account.
(c) A property owner may not be required to pay the
appraisal district for the costs of making the reappraisal. Each
taxing unit participating in the appraisal district that taxes the
land shall share the costs of the reappraisal in the proportion the
total dollar amount of taxes imposed by that taxing unit on that
land in the preceding year bears to the total dollar amount of taxes
all taxing units participating in the appraisal district imposed on
the land in the preceding year.
(d) If land is reappraised as provided by this section, the
governing body of each taxing unit that participates in the
appraisal district and imposes taxes on the land shall provide for
prorating the taxes on the land for the tax year in which the
reappraisal is conducted. If the taxes are prorated, taxes due on
the land are determined as follows: the taxes on the land based on
its value on January 1 of that year are multiplied by a fraction,
the denominator of which is 365 and the numerator of which is the
number of days before the date the reappraisal was conducted; the
taxes on the land based on its reappraised value are multiplied by a
fraction, the denominator of which is 365 and the numerator of which
is the number of days, including the date the reappraisal was
conducted, remaining in the year; and the total of the two amounts
is the amount of taxes on the land for that year. Notwithstanding
Section 26.15, the assessor for each applicable taxing unit shall
enter the reappraised value on the appropriate tax roll together
with the original appraised value and the calculation of the taxes
imposed on the land under this section. If for any tax year the
reappraisal results in a decrease in the tax liability of the
landowner, the assessor for the taxing unit shall prepare and mail a
new tax bill in the manner provided by Chapter 31. If the owner has
paid the tax, each taxing unit that imposed taxes on the land in
that year shall refund the difference between the tax paid and the
tax due on the lower appraised value.
SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by
adding Section 23.60 to read as follows:
Sec. 23.60. REAPPRAISAL OF LAND IN TICK ERADICATION
QUARANTINE AREA. (a) An owner of qualified open-space land, other
than land used for wildlife management, that is in an area
designated as a tick eradication quarantine area by the Texas
Animal Health Commission may at any time request reappraisal of the
owner's land.
(b) If the chief appraiser grants a request for reappraisal,
the appraisal office shall complete the reappraisal as soon as
practicable. In determining the appraised value of the land under
Section 23.52, the effect on the value of the land caused by the
infestation of ticks is an additional factor that must be taken into
account.
(c) A property owner may not be required to pay the
appraisal district for the costs of making the reappraisal. Each
taxing unit participating in the appraisal district that taxes the
land shall share the costs of the reappraisal in the proportion the
total dollar amount of taxes imposed by that taxing unit on that
land in the preceding year bears to the total dollar amount of taxes
all taxing units participating in the appraisal district imposed on
that land in the preceding year.
(d) If land is reappraised as provided by this section, the
governing body of each taxing unit that participates in the
appraisal district and imposes taxes on the land shall provide for
prorating the taxes on the land for the tax year in which the
reappraisal is conducted. If the taxes are prorated, taxes due on
the land are determined as follows: the taxes on the land based on
its value on January 1 of that year are multiplied by a fraction,
the denominator of which is 365 and the numerator of which is the
number of days before the date the reappraisal was conducted; the
taxes on the land based on its reappraised value are multiplied by a
fraction, the denominator of which is 365 and the numerator of which
is the number of days, including the date the reappraisal was
conducted, remaining in the year; and the total of the two amounts
is the amount of taxes on the land for that year. Notwithstanding
Section 26.15, the assessor for each applicable taxing unit shall
enter the reappraised value on the appropriate tax roll together
with the original appraised value and the calculation of the taxes
imposed on the land under this section. If for any tax year the
reappraisal results in a decrease in the tax liability of the
landowner, the assessor for the taxing unit shall prepare and mail a
new tax bill in the manner provided by Chapter 31. If the owner has
paid the tax, each taxing unit that imposed taxes on the land in
that year shall refund the difference between the tax paid and the
tax due on the lower appraised value.
SECTION 4. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2005.