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AN ACT
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relating to the delivery or filing of certain ad valorem tax |
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notices. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(a) and (g), Tax Code, are amended |
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to read as follows: |
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(a) By April 1 or as soon thereafter as practicable if the |
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property is a single-family residence that qualifies for an |
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exemption under Section 11.13, or by May 1 [15] or as soon |
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thereafter as practicable in connection with any other property, |
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the chief appraiser shall deliver a clear and understandable |
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written notice to a property owner of the appraised value of the |
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property owner's property if: |
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(1) the appraised value of the property is greater |
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than it was in the preceding year; |
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(2) the appraised value of the property is greater |
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than the value rendered by the property owner; or |
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(3) the property was not on the appraisal roll in the |
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preceding year. |
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(g) By April 1 or as soon thereafter as practicable if the |
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property is a single-family residence that qualifies for an |
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exemption under Section 11.13, or by May 1 [15] or as soon |
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thereafter as practicable in connection with any other property, |
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the chief appraiser shall deliver a written notice to the owner of |
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each property not included in a notice required to be delivered |
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under Subsection (a), if the property was reappraised in the |
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current tax year, if the ownership of the property changed during |
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the preceding year, or if the property owner or the agent of a |
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property owner authorized under Section 1.111 makes a written |
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request for the notice. The chief appraiser shall separate real |
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from personal 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. |
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SECTION 2. Section 31.01, Tax Code, is amended by adding |
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Subsection (d-2) to read as follows: |
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(d-2) This subsection applies only to a school district and |
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only in connection with taxes imposed by the district in 2007. This |
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subsection expires January 1, 2008. In addition to any other |
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information required by this section, the tax bill or separate |
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statement shall separately state: |
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(1) the amount of tax that would be imposed by applying |
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the district's maintenance and operations rate for the 2005 tax |
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year to current total value for 2007; |
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(2) the amount of tax that would be imposed by applying |
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the district's maintenance and operations rate for the 2007 tax |
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year to current total value for 2007; and |
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(3) the amount, if any, by which the amount calculated |
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under Subdivision (1) exceeds the amount calculated under |
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Subdivision (2), which must be labeled "Estimate of school district |
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maintenance and operations property tax savings attributable to |
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House Bill No. 1, Acts of the 79th Legislature, 3rd Called Session, |
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2006, and appropriations of state funds by the 80th Legislature." |
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SECTION 3. Section 41.11(a), Tax Code, is amended to read as |
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follows: |
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(a) Not later than the date the appraisal review board |
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approves the appraisal records as provided by Section 41.12, the |
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secretary of the board shall deliver written notice to a property |
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owner of any change in the records that is ordered by the board as |
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provided by this subchapter and that will result in an increase in |
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the tax liability of the property owner. An owner who receives a |
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notice as provided by this section shall be entitled to protest such |
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action as provided by Section 41.44(a)(3) [41.44(a)(2)]. |
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SECTION 4. (a) Section 41.411(c), Tax Code, is amended to |
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read as follows: |
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(c) A property owner who protests as provided by this |
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section must comply with the payment requirements of Section 42.08 |
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or the property owner [he] forfeits the property owner's [his] |
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right to a final determination of the [his] protest. The |
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delinquency date for purposes of Section 42.08(b) for the taxes on |
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the property subject to a protest under this section is postponed to |
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the 125th day after the date that one or more taxing units first |
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delivered written notice of the taxes due on the property, as |
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determined by the appraisal review board at a hearing under Section |
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41.44(c-3). |
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(b) Section 41.44, Tax Code, is amended by adding Subsection |
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(c-3) to read as follows: |
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(c-3) Notwithstanding Subsection (c), a property owner who |
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files a protest under Section 41.411 on or after the date the taxes |
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on the property to which the notice applies become delinquent, but |
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not later than the 125th day after the property owner, in the |
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protest filed, claims to have first received written notice of the |
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taxes in question, is entitled to a hearing solely on the issue of |
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whether one or more taxing units timely delivered a tax bill. If at |
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the hearing the appraisal review board determines that all of the |
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taxing units failed to timely deliver a tax bill, the board shall |
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determine the date on which at least one taxing unit first delivered |
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written notice of the taxes in question, and for the purposes of |
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this section the delinquency date is postponed to the 125th day |
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after that date. |
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(c) The change in law made by this section applies only to an |
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ad valorem tax protest filed on or after the effective date of this |
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Act. An ad valorem tax protest filed before the effective date of |
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this Act is governed by the law in effect at the time the protest was |
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filed, and the former law is continued in effect for that purpose. |
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SECTION 5. Section 41.44, Tax Code, is amended by amending |
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Subsections (a) and (c) and adding Subsection (b-1) to read as |
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follows: |
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(a) Except as provided by Subsections (b), (b-1), (c), |
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(c-1), and (c-2), to be entitled to a hearing and determination of a |
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protest, the property owner initiating the protest must file a |
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written notice of the protest with the appraisal review board |
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having authority to hear the matter protested: |
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(1) before May 1 or not later than the 30th day after |
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the date that notice to the property owner was delivered to the |
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property owner as provided by Section 25.19, if the property is a |
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single-family residence that qualifies for an exemption under |
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Section 11.13, whichever is later; |
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(2) before June 1 or not later than the 30th day after |
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the date that notice was delivered to the property owner as provided |
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by Section 25.19 in connection with any other property, whichever |
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is later; |
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(3) [(2)] in the case of a protest of a change in the |
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appraisal records ordered as provided by Subchapter A of this |
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chapter or by Chapter 25, not later than the 30th day after the date |
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notice of the change is delivered to the property owner; or |
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(4) [(3)] in the case of a determination that a change |
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in the use of land appraised under Subchapter C, D, E, or H, Chapter |
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23, has occurred, not later than the 30th day after the date the |
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notice of the determination is delivered to the property owner. |
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(b-1) Notwithstanding Subsection (a)(1), an owner of |
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property described by that subsection who files a notice of protest |
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after the deadline prescribed by that subsection but before the |
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appraisal review board approves the appraisal records is entitled |
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to a hearing and determination of the protest if the property owner |
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files the notice before June 1. |
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(c) A property owner who files notice of a protest |
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authorized by Section 41.411 is entitled to a hearing and |
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determination of the protest if the property owner [he] files the |
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notice prior to the date the taxes on the property to which the |
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notice applies become delinquent. An owner of land who files a |
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notice of protest under Subsection (a)(4) [(a)(3)] is entitled to a |
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hearing and determination of the protest without regard to whether |
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the appraisal records are approved. |
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SECTION 6. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 7. This Act takes effect January 1, 2008. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3496 was passed by the House on April |
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27, 2007, by the following vote: Yeas 133, Nays 0, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 3496 on May 25, 2007, by the following vote: Yeas 135, Nays 0, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3496 was passed by the Senate, with |
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amendments, on May 22, 2007, by the following vote: Yeas 30, Nays |
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0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |