| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of the voters of a county to allow the |
|
|
owners of certain real property to require that county and any |
|
|
municipal ad valorem taxes be imposed on that real property on the |
|
|
basis of a five-year average of the property's value. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 25.19, Tax Code, is amended by adding |
|
|
Subsection (b-3) to read as follows: |
|
|
(b-3) For real property located in a county in which the |
|
|
voters have approved the alternative method for calculating county |
|
|
and municipal taxes under Section 26.095, other than land appraised |
|
|
as provided by Subchapter C, D, E, or H, Chapter 23, in addition to |
|
|
the information required by Subsections (b), (b-1), (b-2), and (f), |
|
|
the chief appraiser shall state in a notice required to be delivered |
|
|
under Subsection (a) or (g): |
|
|
(1) the taxable value of the property in each of the |
|
|
four years preceding the current tax year; |
|
|
(2) the average taxable value of the property over the |
|
|
five-year period ending with the current tax year; and |
|
|
(3) a statement that the property owner may elect to |
|
|
require county taxes and any municipal taxes for the current tax |
|
|
year and the next four tax years to be imposed on the property on the |
|
|
basis of the five-year average taxable value in each year instead of |
|
|
on the basis of the taxable value for that year by filing a request |
|
|
with the chief appraiser, including an explanation of the deadline |
|
|
for filing the request. |
|
|
SECTION 2. Section 26.09(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) Except as provided by Section 26.095, the [The] tax is |
|
|
calculated by: |
|
|
(1) subtracting from the appraised value of a property |
|
|
as shown on the appraisal roll for the unit the amount of any |
|
|
partial exemption allowed the property owner that applies to |
|
|
appraised value to determine net appraised value; |
|
|
(2) multiplying the net appraised value by the |
|
|
assessment ratio to determine assessed value; |
|
|
(3) subtracting from the assessed value the amount of |
|
|
any partial exemption allowed the property owner to determine |
|
|
taxable value; and |
|
|
(4) multiplying the taxable value by the tax rate. |
|
|
SECTION 3. Chapter 26, Tax Code, is amended by adding |
|
|
Section 26.095 to read as follows: |
|
|
Sec. 26.095. ALTERNATIVE METHOD FOR CALCULATION OF COUNTY |
|
|
AND MUNICIPAL TAX ON CERTAIN REAL PROPERTY. (a) At an election |
|
|
held in the county, the voters may allow an owner of real property |
|
|
other than land appraised as provided by Subchapter C, D, E, or H, |
|
|
Chapter 23, to require that county taxes and any municipal taxes on |
|
|
the owner's real property be calculated under the method provided |
|
|
by this section. |
|
|
(b) An election authorized by this section is called by the |
|
|
adoption of an order by the commissioners court of the county. |
|
|
(c) The commissioners court shall call an election if a |
|
|
number of qualified voters of the county equal to at least 10 |
|
|
percent of the number of voters in the county who voted in the most |
|
|
recent gubernatorial election petition the commissioners court to |
|
|
call the election. |
|
|
(d) An election under this section must be held on the next |
|
|
uniform election date that occurs after the date of the election |
|
|
order and that allows sufficient time to comply with the |
|
|
requirements of other law. |
|
|
(e) At an election under this section, the ballot shall be |
|
|
prepared to permit voting for or against the proposition: |
|
|
"Authorizing an optional method of assessing county and any |
|
|
municipal ad valorem taxes on certain real property in (name of |
|
|
county) on the basis of a five-year average value." |
|
|
(f) If a majority of the qualified voters voting at the |
|
|
election favor the proposition, for any tax year that begins after |
|
|
the date of the canvass of the election, an owner of real property |
|
|
other than land appraised as provided by Subchapter C, D, E, or H, |
|
|
Chapter 23, may elect to require that the county tax and any |
|
|
municipal tax imposed on that property for the current tax year and |
|
|
each of the subsequent four tax years be calculated on the basis of |
|
|
the average taxable value of the property over the five-year period |
|
|
ending with the tax year for which the taxes are imposed. |
|
|
(g) To require that the county tax and any municipal tax be |
|
|
calculated under this section, the owner of the property must file a |
|
|
request with the chief appraiser of the appraisal district |
|
|
established for the county or that appraises property for the |
|
|
county. The request must include a statement by the property owner |
|
|
requesting that for the current tax year and each of the subsequent |
|
|
four tax years, the county and any municipal taxes on the property |
|
|
described in the request be calculated under the method described |
|
|
by Subsection (f), subject to Subsections (i)-(k). If the real |
|
|
property is appraised for municipal taxation by another appraisal |
|
|
district, the chief appraiser shall forward a copy of the property |
|
|
owner's request to the chief appraiser of the other appraisal |
|
|
district. The comptroller by rule shall prescribe the form of the |
|
|
request. |
|
|
(h) A completed request must be filed not later than the |
|
|
later of June 15 or, if the notice is required to be delivered to the |
|
|
property owner, the 21st day after the date the property owner |
|
|
receives notice of the appraised value of the real property for the |
|
|
current tax year. If a property owner timely files a completed |
|
|
request with the chief appraiser, the county tax and any municipal |
|
|
tax for the current tax year on the real property described in the |
|
|
request shall be calculated under the method described by |
|
|
Subsection (f). If a property owner fails to timely file a |
|
|
completed request, the county tax and any municipal tax may not be |
|
|
calculated under the method described by Subsection (f) unless in a |
|
|
prior tax year the property owner requested the taxes on the |
|
|
property to be calculated under that method in the current tax year |
|
|
as one of the subsequent four years covered by the request made in |
|
|
the prior tax year. |
|
|
(i) Notwithstanding Subsection (g), the owner of real |
|
|
property who has previously requested that county and any municipal |
|
|
taxes on the property be calculated under the method described by |
|
|
Subsection (f) may waive the owner's entitlement to taxation of |
|
|
that property under that method in the current tax year. A waiver |
|
|
under this subsection must be made in writing and filed with the |
|
|
chief appraiser of the appraisal district established for the |
|
|
county or that appraises property for the county not later than the |
|
|
later of June 15 or, if the notice is required to be delivered to the |
|
|
property owner, the 21st day after the date the property owner |
|
|
receives notice of the appraised value of the real property for the |
|
|
current tax year. |
|
|
(j) If a property owner timely files a waiver under |
|
|
Subsection (i): |
|
|
(1) the county tax and any municipal tax for the |
|
|
current tax year on the real property described in the waiver may |
|
|
not be calculated under the method described by Subsection (f); and |
|
|
(2) an additional tax is imposed on the real property |
|
|
equal to the positive difference, if any, between the taxes imposed |
|
|
on the property for each of the five preceding tax years, if any, in |
|
|
which county and any municipal taxes on the property were |
|
|
calculated under the method described by Subsection (f) and the |
|
|
taxes that would have been imposed had those taxes on the property |
|
|
in each of those tax years not been calculated under that method. |
|
|
(k) A tax lien attaches to the real property to secure |
|
|
payment of the additional tax imposed by Subsection (j). The lien |
|
|
exists in favor of the county and the municipality, if any, for |
|
|
which the additional tax is imposed. |
|
|
SECTION 4. Section 31.01, Tax Code, is amended by adding |
|
|
Subsection (c-2) to read as follows: |
|
|
(c-2) For real property located in a county in which the |
|
|
voters have approved the alternative method for calculating county |
|
|
and municipal taxes under Section 26.095, other than land appraised |
|
|
as provided by Subchapter C, D, E, or H, Chapter 23, in addition to |
|
|
the information required by Subsections (c) and (c-1), the assessor |
|
|
for the county shall include in the tax bill or separate statement |
|
|
the average taxable value of the property over the five-year period |
|
|
ending with the current tax year. |
|
|
SECTION 5. This Act applies only to ad valorem taxes imposed |
|
|
for a tax year beginning on or after the effective date of this Act. |
|
|
SECTION 6. This Act takes effect January 1, 2010, but only |
|
|
if the constitutional amendment authorizing the legislature to |
|
|
permit the voters of a county to allow an owner of real property |
|
|
other than land appraised for agricultural use or timber production |
|
|
to require that county and any municipal ad valorem taxes be imposed |
|
|
on the real property on the basis of a five-year average of the |
|
|
property's value is approved by the voters. If that amendment is |
|
|
not approved by the voters, this Act has no effect. |