81R1304 UM-D
 
  By: Creighton H.B. No. 1547
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the provision by an appraisal district of certain
  information on an Internet website operated by the district.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 25, Tax Code, is amended by adding
  Section 25.028 to read as follows:
         Sec. 25.028.  INFORMATION REQUIRED ON APPRAISAL DISTRICT
  INTERNET WEBSITE. (a) An appraisal district must operate an
  Internet website to assist and inform property owners in the
  district.
         (b)  The chief appraiser shall publish on the website a clear
  and understandable written notice:
               (1)  describing the methods of appraisal used by the
  district to appraise single-family residences that qualify for an
  exemption under Section 11.13; and
               (2)  notifying property owners of the right to inspect
  and copy the appraisal records and certain supporting data,
  schedules, or other material or information relating to property of
  the property owner in accordance with Section 25.195.
         (c)  Each year, on or before the date the chief appraiser
  delivers a notice of appraised value in accordance with Section
  25.19 to the owner of a single-family residence that qualifies for
  an exemption under Section 11.13, the chief appraiser shall
  identify on the website the method or methods of appraisal most
  commonly used by the appraisal district to appraise single-family
  residential property for that tax year.
         SECTION 2.  Section 25.19(b), Tax Code, is amended to read as
  follows:
         (b)  The chief appraiser shall separate real from personal
  property and include in the notice for each:
               (1)  a list of the taxing units in which the property is
  taxable;
               (2)  the appraised value of the property in the
  preceding year;
               (3)  the taxable value of the property in the preceding
  year for each taxing unit taxing the property;
               (4)  the appraised value of the property for the
  current year and the kind and amount of each partial exemption, if
  any, approved for the current year;
               (5)  if the appraised value is greater than it was in
  the preceding year, the amount of tax that would be imposed on the
  property on the basis of the tax rate for the preceding year;
               (6)  in italic typeface, the following
  statement:  "The Texas Legislature does not set the amount of your
  local taxes.  Your property tax burden is decided by your locally
  elected officials, and all inquiries concerning your taxes should
  be directed to those officials";
               (7)  a detailed explanation of the time and procedure
  for protesting the value;
               (8)  the date and place the appraisal review board will
  begin hearing protests; [and]
               (9)  a brief explanation that the governing body of
  each taxing unit decides whether or not taxes on the property will
  increase and the appraisal district only determines the value of
  the property; and
               (10)  if the property is a single-family residence that
  qualifies for an exemption under Section 11.13:
                     (A)  a statement that the property owner may view
  on the appraisal district's Internet website information regarding
  the method or methods of appraisal used to appraise that type of
  property; and
                     (B)  the website address.
         SECTION 3.  This Act takes effect January 1, 2010.