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