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A BILL TO BE ENTITLED
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AN ACT
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relating to the provision by an appraisal district of certain |
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information on an Internet website operated by the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Chapter 25, Tax Code, is amended by adding |
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Section 25.028 to read as follows: |
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Sec. 25.028. INFORMATION REQUIRED ON APPRAISAL DISTRICT |
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INTERNET WEBSITE. (a) An appraisal district must operate an |
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Internet website to assist and inform property owners in the |
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district. |
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(b) The chief appraiser shall publish on the website a clear |
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and understandable written notice: |
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(1) describing the methods of appraisal used by the |
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district to appraise single-family residences that qualify for an |
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exemption under Section 11.13; and |
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(2) notifying property owners of the right to inspect |
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and copy the appraisal records and certain supporting data, |
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schedules, or other material or information relating to property of |
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the property owner in accordance with Section 25.195. |
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(c) Each year, on or before the date the chief appraiser |
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delivers a notice of appraised value in accordance with Section |
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25.19 to the owner of a single-family residence that qualifies for |
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an exemption under Section 11.13, the chief appraiser shall |
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identify on the website the method or methods of appraisal most |
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commonly used by the appraisal district to appraise single-family |
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residential property for that tax year. |
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SECTION 2. Section 25.19(b), Tax Code, is amended to read as |
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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 |
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statement: "The Texas Legislature does not set the amount of your |
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local taxes. Your property tax burden is decided by your locally |
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elected officials, and all inquiries concerning your taxes should |
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be directed to those officials"; |
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(7) a detailed explanation of the time and procedure |
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for protesting the value; |
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(8) the date and place the appraisal review board will |
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begin hearing protests; [and] |
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(9) a brief explanation that the governing body of |
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each taxing unit decides whether or not taxes on the property will |
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increase and the appraisal district only determines the value of |
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the property; and |
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(10) if the property is a single-family residence that |
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qualifies for an exemption under Section 11.13: |
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(A) a statement that the property owner may view |
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on the appraisal district's Internet website information regarding |
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the method or methods of appraisal used to appraise that type of |
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property; and |
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(B) the website address. |
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SECTION 3. This Act takes effect January 1, 2010. |