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A BILL TO BE ENTITLED
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AN ACT
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relating to the required payment of taxes by property owners who |
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appeal certain ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.08, Tax Code, is amended by amending |
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Subsections (b) and (c) and adding Subsection (b-1) to read as |
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follows: |
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(b) Except as provided by Subsections (b-1) and [in
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Subsection] (d), a property owner who appeals as provided by this |
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chapter must pay taxes on the property subject to the appeal in the |
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amount required by this subsection before the delinquency date or |
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the property owner forfeits the right to proceed to a final |
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determination of the appeal. The amount of taxes the property owner |
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must pay on the property before the delinquency date to comply with |
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this subsection is the lesser of: |
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(1) the amount of taxes due on the portion of the |
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taxable value of the property that is not in dispute; or |
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(2) the amount of taxes due on the property under the |
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order from which the appeal is taken. |
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(b-1) This subsection applies only to an appeal in which the |
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taxable value of the property subject to the appeal as determined by |
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the order from which the appeal is taken is greater than 20 percent |
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of the total taxable value of all property included on the appraisal |
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roll certified to the assessor for any taxing unit that imposes |
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taxes on the property for the tax year to which the appeal applies. |
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The amount of taxes the property owner must pay on the property |
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before the delinquency date in order to proceed to a determination |
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of the appeal is the amount of taxes due on the property under the |
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order from which the appeal is taken. |
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(c) A property owner that pays an amount of taxes greater |
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than that required by Subsection (b) or (b-1) does not forfeit the |
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property owner's right to a final determination of the appeal by |
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making the payment. If the property owner files a timely appeal |
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under this chapter, taxes paid on the property are considered paid |
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under protest, even if paid before the appeal is filed. |
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SECTION 2. The changes in law made by this Act apply only to |
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an appeal under Chapter 42, Tax Code, that is filed on or after the |
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effective date of this Act. An appeal under Chapter 42, Tax Code, |
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that was filed before the effective date of this Act is governed by |
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the law in effect on the date the appeal was filed, and the former |
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law is continued in effect for that purpose. |
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SECTION 3. 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. |