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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the voters of a county to allow the |
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owners of certain real property to require that county and any |
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municipal ad valorem taxes be imposed on that real property on the |
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basis of a five-year average of the property's value. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.19, Tax Code, is amended by adding |
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Subsection (b-2) to read as follows: |
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(b-2) For real property located in a county in which the |
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voters have approved the alternative method for calculating county |
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and municipal taxes under Section 26.095, other than land appraised |
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as provided by Subchapter C, D, E, or H, Chapter 23, in addition to |
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the information required by Subsections (b), (b-1), and (f), the |
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chief appraiser shall state in a notice required to be delivered |
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under Subsection (a) or (g): |
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(1) the taxable value of the property in each of the |
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four years preceding the current tax year; |
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(2) the average taxable value of the property over the |
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five-year period ending with the current tax year; and |
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(3) a statement that the property owner may elect to |
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require county taxes and any municipal taxes for the current tax |
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year and the next four tax years to be imposed on the property on the |
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basis of the five-year average taxable value in each year instead of |
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on the basis of the taxable value for that year by filing a request |
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with the chief appraiser, including an explanation of the deadline |
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for filing the request. |
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SECTION 2. Section 26.09(c), Tax Code, is amended to read as |
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follows: |
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(c) Except as provided by Section 26.095, the [The] tax is |
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calculated by: |
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(1) subtracting from the appraised value of a property |
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as shown on the appraisal roll for the unit the amount of any |
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partial exemption allowed the property owner that applies to |
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appraised value to determine net appraised value; |
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(2) multiplying the net appraised value by the |
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assessment ratio to determine assessed value; |
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(3) subtracting from the assessed value the amount of |
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any partial exemption allowed the property owner to determine |
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taxable value; and |
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(4) multiplying the taxable value by the tax rate. |
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SECTION 3. Chapter 26, Tax Code, is amended by adding |
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Section 26.095 to read as follows: |
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Sec. 26.095. ALTERNATIVE METHOD FOR CALCULATION OF COUNTY |
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AND MUNICIPAL TAX ON CERTAIN REAL PROPERTY. (a) At an election |
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held in the county, the voters may allow an owner of real property |
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other than land appraised as provided by Subchapter C, D, E, or H, |
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Chapter 23, to require that county taxes and any municipal taxes on |
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the owner's real property be calculated under the method provided |
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by this section. |
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(b) An election authorized by this section is called by the |
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adoption of an order by the commissioners court of the county. |
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(c) The commissioners court shall call an election if a |
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number of qualified voters of the county equal to at least 10 |
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percent of the number of voters in the county who voted in the most |
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recent gubernatorial election petition the commissioners court to |
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call the election. |
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(d) An election under this section must be held on the next |
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uniform election date that occurs after the date of the election |
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order and that allows sufficient time to comply with the |
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requirements of other law. |
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(e) At an election under this section, the ballot shall be |
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prepared to permit voting for or against the proposition: |
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"Authorizing an optional method of assessing county and any |
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municipal ad valorem taxes on certain real property in (name of |
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county) on the basis of a five-year average value." |
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(f) If a majority of the qualified voters voting at the |
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election favor the proposition, for any tax year that begins after |
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the date of the canvass of the election, an owner of real property |
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other than land appraised as provided by Subchapter C, D, E, or H, |
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Chapter 23, may elect to require that the county tax and any |
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municipal tax imposed on that property for the current tax year and |
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each of the subsequent four tax years be calculated on the basis of |
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the average taxable value of the property over the five-year period |
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ending with the tax year for which the taxes are imposed. |
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(g) To require that the county tax and any municipal tax be |
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calculated under this section, the owner of the property must file a |
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request with the chief appraiser of the appraisal district |
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established for the county or that appraises property for the |
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county. The request must include a statement by the property owner |
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requesting that for the current tax year and each of the subsequent |
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four tax years, the county and any municipal taxes on the property |
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described in the request be calculated under the method described |
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by Subsection (f), subject to Subsections (i)-(k). If the real |
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property is appraised for municipal taxation by another appraisal |
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district, the chief appraiser shall forward a copy of the property |
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owner's request to the chief appraiser of the other appraisal |
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district. The comptroller by rule shall prescribe the form of the |
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request. |
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(h) A completed request must be filed not later than the |
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later of June 15 or, if the notice is required to be delivered to the |
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property owner, the 21st day after the date the property owner |
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receives notice of the appraised value of the real property for the |
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current tax year. If a property owner timely files a completed |
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request with the chief appraiser, the county tax and any municipal |
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tax for the current tax year on the real property described in the |
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request shall be calculated under the method described by |
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Subsection (f). If a property owner fails to timely file a |
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completed request, the county tax and any municipal tax may not be |
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calculated under the method described by Subsection (f) unless in a |
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prior tax year the property owner requested the taxes on the |
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property to be calculated under that method in the current tax year |
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as one of the subsequent four years covered by the request made in |
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the prior tax year. |
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(i) Notwithstanding Subsection (g), the owner of real |
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property who has previously requested that county and any municipal |
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taxes on the property be calculated under the method described by |
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Subsection (f) may waive the owner's entitlement to taxation of |
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that property under that method in the current tax year. A waiver |
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under this subsection must be made in writing and filed with the |
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chief appraiser of the appraisal district established for the |
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county or that appraises property for the county not later than the |
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later of June 15 or, if the notice is required to be delivered to the |
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property owner, the 21st day after the date the property owner |
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receives notice of the appraised value of the real property for the |
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current tax year. |
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(j) If a property owner timely files a waiver under |
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Subsection (i): |
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(1) the county tax and any municipal tax for the |
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current tax year on the real property described in the waiver may |
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not be calculated under the method described by Subsection (f); and |
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(2) an additional tax is imposed on the real property |
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equal to the positive difference, if any, between the taxes imposed |
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on the property for each of the five preceding tax years, if any, in |
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which county and any municipal taxes on the property were |
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calculated under the method described by Subsection (f) and the |
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taxes that would have been imposed had those taxes on the property |
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in each of those tax years not been calculated under that method. |
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(k) A tax lien attaches to the real property to secure |
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payment of the additional tax imposed by Subsection (j). The lien |
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exists in favor of the county and the municipality, if any, for |
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which the additional tax is imposed. |
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SECTION 4. Section 31.01, Tax Code, is amended by adding |
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Subsection (c-2) to read as follows: |
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(c-2) For real property located in a county in which the |
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voters have approved the alternative method for calculating county |
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and municipal taxes under Section 26.095, other than land appraised |
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as provided by Subchapter C, D, E, or H, Chapter 23, in addition to |
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the information required by Subsections (c) and (c-1), the assessor |
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for the county shall include in the tax bill or separate statement |
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the taxable value of the property in each of the four years before |
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the current tax year and the average taxable value of the property |
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over the five-year period ending with the current tax year. |
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SECTION 5. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2008, but only |
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if the constitutional amendment authorizing the legislature to |
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permit the voters of a county to allow an owner of real property |
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other than land appraised for agricultural use or timber production |
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to require that county and any municipal ad valorem taxes be imposed |
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on the real property on the basis of a five-year average of the |
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property's value is approved by the voters. If that amendment is |
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not approved by the voters, this Act has no effect. |