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A BILL TO BE ENTITLED
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AN ACT
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relating to the inclusion in a notice of appraised value of |
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information regarding ad valorem tax exemptions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(b) and (g), Tax Code, are amended |
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to read as follows: |
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(b) The chief appraiser shall separate real from personal |
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property and include in the notice for each: |
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(1) a list of the taxing units in which the property is |
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taxable; |
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(2) the appraised value of the property in the |
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preceding year; |
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(3) the taxable value of the property in the preceding |
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year for each taxing unit taxing the property; |
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(4) the appraised value of the property for the |
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current year and the kind and amount of each partial exemption, if |
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any, approved for the current year; |
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(5) if the appraised value is greater than it was in |
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the preceding year, the amount of tax that would be imposed on the |
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property on the basis of the tax rate for the preceding year; |
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(6) in italic typeface, the following statement: "The |
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Texas Legislature does not set the amount of your local taxes. Your |
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property tax burden is decided by your locally elected officials, |
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and all inquiries concerning your taxes should be directed to those |
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officials"; |
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(7) a detailed explanation of the time and procedure |
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for protesting the value; |
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(8) the date and place the appraisal review board will |
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begin hearing protests; [and] |
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(9) a brief explanation that the governing body of |
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each taxing unit decides whether or not taxes on the property will |
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increase and the appraisal district only determines the value of |
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the property; and |
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(10) the following statement in bold type: "The |
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property described in this notice may qualify for residence |
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homestead or other exemptions. You may contact the appraisal |
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district to request exemption application forms and apply at no |
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charge."[.] |
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(g) By May 15 or as soon thereafter as practicable, the |
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chief appraiser shall deliver a written notice to the owner of each |
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property not included in a notice required to be delivered under |
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Subsection (a), if the property was reappraised in the current tax |
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year, if the ownership of the property changed during the preceding |
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year, or if the property owner or the agent of a property owner |
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authorized under Section 1.111 makes a written request for the |
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notice. The chief appraiser shall separate real from personal |
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property and include in the notice for each property: |
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(1) the appraised value of the property in the |
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preceding year; |
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(2) the appraised value of the property for the |
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current year and the kind of each partial exemption, if any, |
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approved for the current year; |
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(3) a detailed explanation of the time and procedure |
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for protesting the value; [and] |
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(4) the date and place the appraisal review board will |
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begin hearing protests; and |
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(5) the following statement in bold type: "The |
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property described in this notice may qualify for residence |
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homestead or other exemptions. You may contact the appraisal |
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district to request exemption application forms and apply at no |
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charge."[.] |
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SECTION 2. This Act takes effect January 1, 2008. |