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AN ACT
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relating to the reappraisal for ad valorem tax purposes of |
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agricultural or open-space land on which the Texas Animal Health |
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Commission has established a temporary quarantine for ticks. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. This Act may be cited as the Rancher Relief Act. |
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SECTION 2. Subchapter C, Chapter 23, Tax Code, is amended by |
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adding Section 23.48 to read as follows: |
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Sec. 23.48. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY |
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QUARANTINE FOR TICKS. (a) An owner of land designated for |
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agricultural use on which the Texas Animal Health Commission has |
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established a temporary quarantine of at least 90 days in length in |
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the current tax year for the purpose of regulating the handling of |
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livestock and eradicating ticks or exposure to ticks at any time |
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during a tax year is entitled to a reappraisal of the owner's land |
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for that year on written request delivered to the chief appraiser. |
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(b) As soon as practicable after receiving a request for |
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reappraisal, the chief appraiser shall complete the reappraisal. |
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In determining the appraised value of the land under Section 23.41, |
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the effect on the value of the land caused by the infestation of |
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ticks is an additional factor that must be taken into account. The |
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appraised value of land reappraised under this section may not |
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exceed the lesser of: |
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(1) the market value of the land as determined by other |
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appraisal methods; or |
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(2) one-half of the original appraised value of the |
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land for the current tax year. |
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(c) A property owner may not be required to pay the |
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appraisal district for the costs of making the reappraisal. Each |
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taxing unit that participates in the appraisal district and imposes |
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taxes on the land shall share the costs of the reappraisal in the |
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proportion the total dollar amount of taxes imposed by that taxing |
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unit on that land in the preceding year bears to the total dollar |
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amount of taxes all taxing units participating in the appraisal |
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district imposed on the land in the preceding year. |
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(d) If land is reappraised as provided by this section, the |
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governing body of each taxing unit that participates in the |
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appraisal district and imposes taxes on the land shall provide for |
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prorating the taxes on the land for the tax year in which the |
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reappraisal is conducted. If the taxes are prorated, taxes due on |
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the land are determined as follows: the taxes on the land based on |
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its value on January 1 of that year are multiplied by a fraction, |
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the denominator of which is 365 and the numerator of which is the |
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number of days in that year before the date the reappraisal was |
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conducted; the taxes on the land based on its reappraised value are |
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multiplied by a fraction, the denominator of which is 365 and the |
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numerator of which is the number of days, including the date the |
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reappraisal was conducted, remaining in the year; and the total of |
|
the two amounts is the amount of taxes imposed on the land for that |
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year. Notwithstanding Section 26.15, the assessor for each |
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applicable taxing unit shall enter the reappraised value on the |
|
appropriate tax roll together with the original appraised value and |
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the calculation of the taxes imposed on the land under this section. |
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If for any tax year the reappraisal results in a decrease in the tax |
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liability of the landowner, the assessor for the taxing unit shall |
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prepare and mail a new tax bill in the manner provided by Chapter |
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31. If the owner has paid the tax, each taxing unit that imposed |
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taxes on the land in that year shall promptly refund the difference |
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between the tax paid and the tax due on the lower appraised value. |
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(e) In appraising the land for any subsequent tax year in |
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which the Texas Animal Health Commission quarantine remains in |
|
place, the chief appraiser shall continue to take into account the |
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effect on the value of the land caused by the infestation of ticks. |
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(f) If the owner of the land is informed by the Texas Animal |
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Health Commission that the quarantine is no longer in place, not |
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later than the 30th day after the date on which the owner received |
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that information the owner of the land shall so notify the chief |
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appraiser in writing. If the owner fails to notify the chief |
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appraiser as required by this subsection, a penalty is imposed on |
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the property equal to 10 percent of the difference between the taxes |
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imposed on the property in each year it is erroneously allowed |
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appraisal under this section and the taxes that would otherwise |
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have been imposed. |
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(g) The chief appraiser shall make an entry in the appraisal |
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records for the property against which the penalty is imposed |
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indicating liability for the penalty and shall deliver a written |
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notice of imposition of the penalty to the person who owns the |
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property. The notice shall include a brief explanation of the |
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procedures for protesting the imposition of the penalty. The |
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assessor for each taxing unit that imposed taxes on the property on |
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the basis of appraisal under this section shall add the amount of |
|
the penalty to the unit's tax bill for taxes on the property against |
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which the penalty is imposed. The penalty shall be collected at the |
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same time and in the same manner as the taxes on the property |
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against which the penalty is imposed. The amount of the penalty |
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constitutes a lien on the property against which the penalty is |
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imposed and accrues penalty and interest in the same manner as a |
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delinquent tax. |
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SECTION 3. Subchapter D, Chapter 23, Tax Code, is amended by |
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adding Section 23.60 to read as follows: |
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Sec. 23.60. REAPPRAISAL OF LAND SUBJECT TO TEMPORARY |
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QUARANTINE FOR TICKS. (a) An owner of qualified open-space land, |
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other than land used for wildlife management, on which the Texas |
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Animal Health Commission has established a temporary quarantine of |
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at least 90 days in length in the current tax year for the purpose of |
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regulating the handling of livestock and eradicating ticks or |
|
exposure to ticks at any time during a tax year is entitled to a |
|
reappraisal of the owner's land for that year on written request |
|
delivered to the chief appraiser. |
|
(b) As soon as practicable after receiving a request for |
|
reappraisal, the chief appraiser shall complete the reappraisal. |
|
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. The |
|
appraised value of land reappraised under this section may not |
|
exceed the lesser of: |
|
(1) the market value of the land as determined by other |
|
appraisal methods; or |
|
(2) one-half of the original appraised value of the |
|
land for the current tax year. |
|
(c) A property owner may not be required to pay the |
|
appraisal district for the costs of making the reappraisal. Each |
|
taxing unit that participates in the appraisal district and imposes |
|
taxes on 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 in that year 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 imposed 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 promptly refund the difference |
|
between the tax paid and the tax due on the lower appraised value. |
|
(e) In appraising the land for any subsequent tax year in |
|
which the Texas Animal Health Commission quarantine remains in |
|
place, the chief appraiser shall continue to take into account the |
|
effect on the value of the land caused by the infestation of ticks. |
|
(f) If the owner of the land is informed by the Texas Animal |
|
Health Commission that the quarantine is no longer in place, not |
|
later than the 30th day after the date on which the owner received |
|
that information the owner of the land shall so notify the chief |
|
appraiser. If the owner fails to notify the chief appraiser as |
|
required by this subsection, a penalty is imposed on the property |
|
equal to 10 percent of the difference between the taxes imposed on |
|
the property in each year it is erroneously allowed appraisal under |
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this section and the taxes that would otherwise have been imposed. |
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(g) The chief appraiser shall make an entry in the appraisal |
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records for the property against which the penalty is imposed |
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indicating liability for the penalty and shall deliver a written |
|
notice of imposition of the penalty to the person who owns the |
|
property. The notice shall include a brief explanation of the |
|
procedures for protesting the imposition of the penalty. The |
|
assessor for each taxing unit that imposed taxes on the property on |
|
the basis of appraisal under this section shall add the amount of |
|
the penalty to the unit's tax bill for taxes on the property against |
|
which the penalty is imposed. The penalty shall be collected at the |
|
same time and in the same manner as the taxes on the property |
|
against which the penalty is imposed. The amount of the penalty |
|
constitutes a lien on the property against which the penalty is |
|
imposed and accrues penalty and interest in the same manner as a |
|
delinquent tax. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2007. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 967 was passed by the House on April |
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4, 2007, by the following vote: Yeas 144, Nays 0, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 967 was passed by the Senate on May |
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23, 2007, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |