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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadlines for delivering or filing certain ad |
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valorem tax-related documents. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(a) and (g), Tax Code, are amended |
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to read as follows: |
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(a) By April 1 or as soon thereafter as practicable [if the
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property is a single-family residence that qualifies for an
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exemption under Section 11.13, or by May 1 or as soon thereafter as
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practicable in connection with any other property], the chief |
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appraiser shall deliver a clear and understandable written notice |
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to a property owner of the appraised value of the property owner's |
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property if: |
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(1) the appraised value of the property is greater |
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than it was in the preceding year; |
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(2) the appraised value of the property is greater |
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than the value rendered by the property owner; or |
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(3) the property was not on the appraisal roll in the |
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preceding year. |
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(g) By April 1 or as soon thereafter as practicable [if the
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property is a single-family residence that qualifies for an
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exemption under Section 11.13, or by May 1 or as soon thereafter as
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practicable in connection with any other property], the chief |
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appraiser shall deliver a written notice to the owner of each |
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property not included in a notice required to be delivered under |
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Subsection (a), if the property was reappraised in the current tax |
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year, if the ownership of the property changed during the preceding |
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year, or if the property owner or the agent of a property owner |
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authorized under Section 1.111 makes a written request for the |
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notice. The chief appraiser shall separate real from personal |
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property and include in the notice for each property: |
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(1) the appraised value of the property in the |
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preceding year; |
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(2) the appraised value of the property for the |
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current year and the kind of each partial exemption, if any, |
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approved for the current year; |
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(3) a detailed explanation of the time and procedure |
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for protesting the value; and |
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(4) the date and place the appraisal review board will |
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begin hearing protests. |
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SECTION 2. Section 41.11(a), Tax Code, is amended to read as |
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follows: |
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(a) Not later than the date the appraisal review board |
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approves the appraisal records as provided by Section 41.12, the |
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secretary of the board shall deliver written notice to a property |
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owner of any change in the records that is ordered by the board as |
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provided by this subchapter and that will result in an increase in |
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the tax liability of the property owner. An owner who receives a |
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notice as provided by this section shall be entitled to protest such |
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action as provided by Section 41.44(a)(2) [41.44(a)(3)]. |
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SECTION 3. Sections 41.44(a), (b-1), and (c), Tax Code, are |
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amended to read as follows: |
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(a) Except as provided by Subsections (b), (b-1), (c), |
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(c-1), and (c-2), to be entitled to a hearing and determination of a |
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protest, the property owner initiating the protest must file a |
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written notice of the protest with the appraisal review board |
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having authority to hear the matter protested: |
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(1) before May 1 or not later than the 30th day after |
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the date that notice to the property owner was delivered to the |
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property owner as provided by Section 25.19, [if the property is a
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single-family residence that qualifies for an exemption under
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Section 11.13,] whichever is later; |
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(2) [before June 1 or not later than the 30th day after
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the date that notice was delivered to the property owner as provided
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by Section 25.19 in connection with any other property, whichever
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is later;
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[(3)] in the case of a protest of a change in the |
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appraisal records ordered as provided by Subchapter A of this |
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chapter or by Chapter 25, not later than the 30th day after the date |
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notice of the change is delivered to the property owner; |
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(3) [(4)] in the case of a determination that a change |
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in the use of land appraised under Subchapter C, D, E, or H, Chapter |
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23, has occurred, not later than the 30th day after the date the |
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notice of the determination is delivered to the property owner; or |
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(4) [(5)] in the case of a determination of |
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eligibility for a refund under Section 23.1243, not later than the |
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30th day after the date the notice of the determination is delivered |
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to the property owner. |
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(b-1) Notwithstanding Subsection (a)(1), an owner of a |
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single-family residence that qualifies for an exemption under |
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Section 11.13 [property described by that subsection] who files a |
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notice of protest after the deadline prescribed by that subsection |
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but before the appraisal review board approves the appraisal |
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records is entitled to a hearing and determination of the protest if |
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the property owner files the notice before June 1. |
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(c) A property owner who files notice of a protest |
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authorized by Section 41.411 is entitled to a hearing and |
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determination of the protest if the property owner files the notice |
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prior to the date the taxes on the property to which the notice |
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applies become delinquent. An owner of land who files a notice of |
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protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing |
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and determination of the protest without regard to whether the |
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appraisal records are approved. |
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SECTION 4. The changes in law made by this Act apply only to |
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a notice of appraised value or notice of protest for a tax year |
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beginning on or after the effective date of this Act. A notice of |
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appraised value or notice of protest for a tax year beginning before |
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the effective date of this Act is governed by the law in effect |
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immediately before the effective date of this Act, and that law is |
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continued in effect for that purpose. |
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SECTION 5. This Act takes effect January 1, 2016. |