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A BILL TO BE ENTITLED
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AN ACT
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relating to deadlines for performing various functions in |
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connection with the ad valorem tax system. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.4391(a), Tax Code, is amended to read |
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as follows: |
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(a) The chief appraiser shall accept and approve or deny an |
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application for an exemption for freeport goods under Section |
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11.251 after the deadline for filing it has passed if it is filed |
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not later than June 1 [before the date the appraisal review board
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approves the appraisal records]. |
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SECTION 2. Section 21.09(b), Tax Code, is amended to read as |
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follows: |
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(b) A person claiming an allocation must apply for the |
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allocation each year the person claims the allocation. A person |
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claiming an allocation must file a completed allocation application |
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form before April [May] 1 and must provide the information required |
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by the form. If the property was not on the appraisal roll in the |
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preceding year, the deadline for filing the allocation application |
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form is extended to the 30th [45th] day after the date of receipt of |
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the notice of appraised value required by Section 25.19(a)(3). For |
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good cause shown, the chief appraiser shall extend the deadline for |
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filing an allocation application form by written order for a period |
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not to exceed 30 [60] days. |
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SECTION 3. Section 22.23, Tax Code, is amended by adding |
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Subsections (c) and (d) to read as follows: |
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(c) Notwithstanding Subsections (a) and (b), rendition |
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statements and property reports for property located in an |
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appraisal district in which one or more taxing units exempt |
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property under Section 11.251 must be delivered to the chief |
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appraiser not later than April 1. The chief appraiser may extend the |
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filing deadline to not later than May 1 for good cause on written |
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request by the property owner. |
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(d) Notwithstanding any other provision of this section, |
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rendition statements and property reports for property regulated by |
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the Public Utility Commission of Texas, the Railroad Commission of |
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Texas, the federal Surface Transportation Board, or the Federal |
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Energy Regulatory Commission must be delivered to the chief |
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appraiser not later than April 30, except as provided by Section |
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22.02. The chief appraiser may extend the filing deadline 15 days |
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for good cause on written request by the property owner. |
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SECTION 4. 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 5. Sections 41.44(a) and (c), Tax Code, are amended |
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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 15 [1] or not later than the 30th day |
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after the date that notice to the property owner was delivered to |
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the property owner as provided by Section 25.19, [if the property is
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a 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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(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 6. Section 41.44(b-1), Tax Code, is repealed. |
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SECTION 7. This Act applies only to ad valorem taxes imposed |
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for a tax year beginning on or after the effective date of this Act. |
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SECTION 8. This Act takes effect January 1, 2018. |