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A BILL TO BE ENTITLED
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AN ACT
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relating to the contents of a notice of appraised value sent to a |
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property owner by the chief appraiser of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(b), (g), and (i), Tax Code, are |
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amended to read as follows: |
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(b) The chief appraiser shall separate real from personal |
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property and include in the notice for each: |
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(1) a list of the taxing units in which the property is |
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taxable; |
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(2) the appraised value of the property in the |
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preceding year; |
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(3) the taxable value of the property in the preceding |
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year for each taxing unit taxing the property; |
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(4) the appraised value of the property for the |
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current year and the kind and amount of each [partial] exemption, if |
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any, approved for the current year; |
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(5) [if the appraised value is greater than it was in
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the preceding year, the amount of tax that would be imposed on the
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property on the basis of the tax rate for the preceding year;
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[(6)] in italic typeface, the following statement: |
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"The Texas Legislature does not set the amount of your local taxes. |
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Your property tax burden is decided by your locally elected |
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officials, and all inquiries concerning your taxes should be |
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directed to those officials"; |
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(6) [(7)] a detailed explanation of the time and |
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procedure for protesting the value; |
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(7) [(8)] the date and place the appraisal review |
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board will begin hearing protests; and |
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(8) [(9)] a brief explanation that the governing body |
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of each taxing unit decides whether or not taxes on the property |
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will increase and the appraisal district only determines the value |
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of the property. |
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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 or as soon thereafter as |
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practicable in connection with any other property, the chief |
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appraiser shall deliver a written notice to the owner of each |
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property not included in a notice required to be delivered under |
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Subsection (a), if the property was reappraised in the current tax |
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year, if the ownership of the property changed during the preceding |
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year, or if the property owner or the agent of a property owner |
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authorized under Section 1.111 makes a written request for the |
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notice. The chief appraiser shall separate real from personal |
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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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(i) Delivery with a notice required by Subsection (a) or (g) |
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of a copy of the pamphlet published by the comptroller under Section |
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5.06 or a copy of the notice published by the chief appraiser under |
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Section 41.70 is sufficient to comply with the requirement that the |
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notice include the information specified by Subsection (b)(6) |
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[(b)(7)] or (g)(3), as applicable. |
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SECTION 2. This Act takes effect January 1, 2010. |