By: Bettencourt  S.B. No. 946
         (In the Senate - Filed February 17, 2017; March 1, 2017,
  read first time and referred to Committee on Finance;
  March 16, 2017, reported favorably by the following vote:  Yeas 13,
  Nays 0; March 16, 2017, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to deadlines for performing various functions in
  connection with the ad valorem tax system.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.4391(a), Tax Code, is amended to read
  as follows:
         (a)  The chief appraiser shall accept and approve or deny an
  application for an exemption for freeport goods under Section
  11.251 after the deadline for filing it has passed if it is filed
  not later than June 1 [before the date the appraisal review board
  approves the appraisal records].
         SECTION 2.  Section 21.09(b), Tax Code, is amended to read as
  follows:
         (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 before April [May] 1 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 [45th] 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 30 [60] days.
         SECTION 3.  Section 22.23, Tax Code, is amended by adding
  Subsections (c) and (d) to read as follows:
         (c)  Notwithstanding Subsections (a) and (b), rendition
  statements and property reports for property located in an
  appraisal district in which one or more taxing units exempt
  property under Section 11.251 must be delivered to the chief
  appraiser not later than April 1.  The chief appraiser may extend
  the filing deadline to not later than May 1 for good cause on
  written request by the property owner.
         (d)  Notwithstanding any other provision of this section,
  rendition statements and property reports for property regulated by
  the Public Utility Commission of Texas, the Railroad Commission of
  Texas, the federal Surface Transportation Board, or the Federal
  Energy Regulatory Commission must be delivered to the chief
  appraiser not later than April 30, except as provided by Section
  22.02.  The chief appraiser may extend the filing deadline 15 days
  for good cause on written request by the property owner.
         SECTION 4.  Section 41.11(a), Tax Code, is amended to read as
  follows:
         (a)  Not later than the date the appraisal review board
  approves the appraisal records as provided by Section 41.12, the
  secretary of the board shall deliver written notice to a property
  owner of any change in the records that is ordered by the board as
  provided by this subchapter and that will result in an increase in
  the tax liability of the property owner. An owner who receives a
  notice as provided by this section shall be entitled to protest such
  action as provided by Section 41.44(a)(2) [41.44(a)(3)].
         SECTION 5.  Sections 41.44(a) and (c), Tax Code, are amended
  to read as follows:
         (a)  Except as provided by Subsections (b), [(b-1),] (c),
  (c-1), and (c-2), to be entitled to a hearing and determination of a
  protest, the property owner initiating the protest must file a
  written notice of the protest with the appraisal review board
  having authority to hear the matter protested:
               (1)  before May 15 [1] or not later than the 30th day
  after the date that notice to the property owner was delivered to
  the property owner as provided by Section 25.19, [if the property is
  a single-family residence that qualifies for an exemption under
  Section 11.13,] whichever is later;
               (2)  [before June 1 or not later than the 30th day after
  the date that notice was delivered to the property owner as provided
  by Section 25.19 in connection with any other property, whichever
  is later;
               [(3)]  in the case of a protest of a change in the
  appraisal records ordered as provided by Subchapter A of this
  chapter or by Chapter 25, not later than the 30th day after the date
  notice of the change is delivered to the property owner;
               (3) [(4)]  in the case of a determination that a change
  in the use of land appraised under Subchapter C, D, E, or H, Chapter
  23, has occurred, not later than the 30th day after the date the
  notice of the determination is delivered to the property owner; or
               (4) [(5)]  in the case of a determination of
  eligibility for a refund under Section 23.1243, not later than the
  30th day after the date the notice of the determination is delivered
  to the property owner.
         (c)  A property owner who files notice of a protest
  authorized by Section 41.411 is entitled to a hearing and
  determination of the protest if the property owner files the notice
  prior to the date the taxes on the property to which the notice
  applies become delinquent. An owner of land who files a notice of
  protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
  and determination of the protest without regard to whether the
  appraisal records are approved.
         SECTION 6.  Section 41.44(b-1), Tax Code, is repealed.
         SECTION 7.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 8.  This Act takes effect January 1, 2018.
 
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