84R11765 SMH-F

By: Murphy H.B. No. 2480

A BILL TO BE ENTITLED

AN ACT

relating to the contents of a notice of appraised value sent to a property owner by the chief appraiser of an appraisal district.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 25.19, Tax Code, is amended by amending Subsections (b) and (i) and adding Subsection (b-3) 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 tax rate adopted in the preceding year by each taxing unit taxing the property;

(5) the appraised value of the property for the current year and the kind and amount of each partial exemption, if any, approved by each taxing unit taxing the property for the current year;

(6) an estimate of the tax savings for the current year resulting from each partial exemption calculated on the basis of the tax rate adopted in the preceding year by each taxing unit taxing the property;

(7) an estimate of the tax savings resulting from the application of a limitation on taxes provided by Section 11.26 or 11.261, if applicable, in the current year calculated on the basis of the tax rate adopted by the applicable taxing unit in the preceding year;

(8) [(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";

(9) [(7)] a detailed explanation of the time and procedure for protesting the value;

(10) in bold 12-point typeface on the front of the notice, [(8)] the date and place the appraisal review board will begin hearing protests and the deadlines for filing a notice of protest as provided by Sections 41.44(a), (b), and (b-1); [and]

(11) [(9)] a statement [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

(12) an explanation of the method for estimating the taxes that may be imposed by each taxing unit based on the value of the property for the current year and the tax rate adopted in the preceding year by each taxing unit taxing the property as shown in the notice.

(b-3) The explanation required by Subsection (b)(12) must describe in detail the method for applying the tax rate adopted in the preceding year by each taxing unit taxing the property to the appraised value of the property, less each applicable partial exemption as shown in the notice. An example of the method for applying the tax rate to the appraised value, less applicable partial exemptions, must be included so that the property owner may calculate a reasonable estimate of the amount of taxes that would be imposed on the property by each taxing unit for the current year if the taxing unit were to adopt the same tax rate as the unit adopted in the preceding year.

(i) Delivery with a notice required by Subsection (a) or (g) of a copy of the pamphlet published by the comptroller under Section 5.06 or a copy of the notice published by the chief appraiser under Section 41.70 is sufficient to comply with the requirement that the notice include the information specified by Subsection (b)(9) [(b)(7)] or (g)(3), as applicable.

SECTION 2. The changes in law made by this Act apply only to a notice of appraised value for a tax year beginning on or after the effective date of this Act. A notice of appraised value for a tax year beginning before the effective date of this Act is governed by the law in effect immediately before the effective date of this Act, and that law is continued in effect for that purpose.

SECTION 3. This Act takes effect January 1, 2016.