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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadlines for the delivery or filing of certain ad |
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valorem tax 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 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 3. 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 4. 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 5. This Act takes effect January 1, 2008. |