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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection, consideration, and use of information |
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not readily available to the general public by appraisal districts |
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for ad valorem tax determination purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 6.05, Tax Code, is amended by amending |
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Subsection (d) and adding Subsection (k) to read as follows: |
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(d) Except as provided by Section 6.0501, the chief |
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appraiser is entitled to compensation as provided by the budget |
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adopted by the board of directors. The chief appraiser's |
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compensation may not be directly or indirectly linked to an |
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increase in the total market, appraised, or taxable value of |
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property in the appraisal district. Except as provided by |
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Subsection (k) and Section 6.0501, the chief appraiser may employ |
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and compensate professional, clerical, and other personnel as |
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provided by the budget, with the exception of a general counsel to |
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the appraisal district. |
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(k) A chief appraiser may not employ or contract with a |
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person to collect information that is not readily available to the |
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general public regarding the owner of a residence homestead or the |
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value of the residence homestead. |
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SECTION 2. Section 23.01, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) In determining the appraised value of a residence |
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homestead, a chief appraiser may not collect, consider, or use |
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information regarding the owner of the residence homestead or the |
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value of the residence homestead unless the information: |
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(1) is readily available to the general public; or |
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(2) is voluntarily provided to the chief appraiser by |
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the owner of the residence homestead. |
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SECTION 3. Section 41.66, Tax Code, is amended by adding |
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Subsection (e-1) to read as follows: |
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(e-1) The appraisal review board may not consider |
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information presented by the chief appraiser or a taxing unit on a |
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protest involving a residence homestead unless the information: |
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(1) was presented to the appraisal review board during |
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the protest hearing; and |
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(2) was readily available to the general public at the |
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time the information was presented. |
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SECTION 4. The change in law made by this Act to Section |
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23.01, Tax Code, applies only to the appraisal of property for a tax |
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year beginning on or after the effective date of this Act. |
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SECTION 5. The change in law made by this Act to Section |
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41.66, Tax Code, applies only to a protest under Chapter 41, Tax |
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Code, for which a notice of protest is filed on or after the |
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effective date of this Act. A protest under Chapter 41, Tax Code, |
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for which a notice of protest was filed before the effective date of |
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this Act is governed by the law in effect on the date the notice of |
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protest was filed, and the former law is continued in effect for |
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that purpose. |
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SECTION 6. This Act takes effect January 1, 2016. |