|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the required payment of taxes by property owners who |
|
|
appeal certain ad valorem tax determinations. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 42.08, Tax Code, is amended by amending |
|
|
Subsections (b) and (c) and adding Subsection (b-1) to read as |
|
|
follows: |
|
|
(b) Except as provided by Subsections (b-1) and [in
|
|
|
Subsection] (d), a property owner who appeals as provided by this |
|
|
chapter must pay taxes on the property subject to the appeal in the |
|
|
amount required by this subsection before the delinquency date or |
|
|
the property owner forfeits the right to proceed to a final |
|
|
determination of the appeal. The amount of taxes the property owner |
|
|
must pay on the property before the delinquency date to comply with |
|
|
this subsection is the lesser of: |
|
|
(1) the amount of taxes due on the portion of the |
|
|
taxable value of the property that is not in dispute; or |
|
|
(2) the amount of taxes due on the property under the |
|
|
order from which the appeal is taken. |
|
|
(b-1) This subsection applies only to an appeal in which the |
|
|
property subject to the appeal is one of the five properties having |
|
|
the greatest taxable value of all properties listed on the |
|
|
appraisal roll certified to the assessor for any taxing unit that |
|
|
imposes taxes on the property for the tax year to which the appeal |
|
|
applies. The amount of taxes the property owner must pay on the |
|
|
property before the delinquency date in order to proceed to a |
|
|
determination of the appeal is the amount of taxes due on the |
|
|
property under the order from which the appeal is taken. |
|
|
(c) A property owner that pays an amount of taxes greater |
|
|
than that required by Subsection (b) or (b-1) does not forfeit the |
|
|
property owner's right to a final determination of the appeal by |
|
|
making the payment. If the property owner files a timely appeal |
|
|
under this chapter, taxes paid on the property are considered paid |
|
|
under protest, even if paid before the appeal is filed. |
|
|
SECTION 2. The changes in law made by this Act apply only to |
|
|
an appeal under Chapter 42, Tax Code, that is filed on or after the |
|
|
effective date of this Act. An appeal under Chapter 42, Tax Code, |
|
|
that was filed before the effective date of this Act is governed by |
|
|
the law in effect on the date the appeal was filed, and the former |
|
|
law is continued in effect for that purpose. |
|
|
SECTION 3. 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, 2007. |