83R23311 SMH-F
 
  By: Otto H.B. No. 3437
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the procedure for obtaining an allocation for ad
  valorem tax purposes of the value of certain property that is used
  in this state and outside this state.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 21, Tax Code, is amended by adding
  Sections 21.09 and 21.10 to read as follows:
         Sec. 21.09.  ALLOCATION APPLICATION. (a) To receive an
  allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a
  person claiming the allocation must apply for the allocation. To
  apply for an allocation, a person must file an allocation
  application form with the chief appraiser in the appraisal district
  in which the property subject to the claimed allocation has taxable
  situs.
         (b)  A person claiming an allocation must apply for the
  allocation each year the person claims the allocation. A person
  claiming an allocation must file a completed allocation application
  form not later than the deadline for filing a rendition of the
  property under Section 22.23 and must provide the information
  required by the form. If the property was not on the appraisal roll
  in the preceding year, the deadline for filing the allocation
  application form is extended to the 30th day after the date of
  receipt of the notice of appraised value required by Section
  25.19(a)(3). For good cause shown, the chief appraiser shall
  extend the deadline for filing an allocation application form by
  written order for a period not to exceed 60 days.
         (c)  The comptroller shall prescribe the contents of the
  allocation application form. The form must consist of a single form
  that serves as a rendition of value in addition to an application
  for an allocation. The comptroller shall ensure that the form
  requires an applicant to provide the information required by
  Section 22.01(a)(5) in addition to the information necessary to
  determine the validity of the allocation claim.
         (d)  If the chief appraiser learns of any reason indicating
  that an allocation previously allowed should be canceled, the chief
  appraiser shall investigate. If the chief appraiser determines
  that the property is not entitled to an allocation, the chief
  appraiser shall cancel the allocation and deliver written notice of
  the cancellation not later than the fifth day after the date the
  chief appraiser makes the cancellation. A person may protest the
  cancellation of an allocation.
         (e)  A person who files a completed allocation application
  form is not required to file a rendition of the property under
  Chapter 22.
         Sec. 21.10.  LATE APPLICATION FOR ALLOCATION. (a) The chief
  appraiser shall accept and approve or deny an application for an
  allocation under Section 21.09 after the deadline for filing the
  application has passed if the application is filed before the date
  the appraisal review board approves the appraisal records.
         (b)  If the application is approved, the property owner is
  liable to each taxing unit for a penalty in an amount equal to 10
  percent of the difference between the amount of tax imposed by the
  taxing unit on the property without the allocation and the amount of
  tax imposed on the property with the allocation.
         (c)  The chief appraiser shall make an entry on the appraisal
  records for the property indicating the property owner's liability
  for the penalty and shall deliver a written notice of imposition of
  the penalty, explaining the reason for its imposition, to the
  property owner.
         (d)  The tax assessor for a taxing unit that taxes the
  property shall add the amount of the penalty to the property owner's
  tax bill, and the tax collector for the unit shall collect the
  penalty at the time and in the manner the collector collects the
  tax. The amount of the penalty constitutes a lien against the
  property against which the penalty is imposed, as if the penalty
  were a tax, and accrues penalty and interest in the same manner as a
  delinquent tax.
         SECTION 2.  (a) The change in law made by this Act applies to
  the allocation of the value of property for ad valorem tax purposes
  beginning with the 2013 tax year, except as provided by Subsection
  (b) of this section.
         (b)  If the allocation of the value of property for ad
  valorem tax purposes for the 2013 tax year was finally determined
  before the effective date of this Act, the change in law made by
  this Act applies to the allocation of the value of that property
  beginning with the 2014 tax year, and the law in effect when the
  allocation of the value of that property was finally determined
  applies to the 2013 tax year with respect to that property.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2013.