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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedure by which information required to be |
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included in a notice of appraised value may be provided to a |
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property owner by the chief appraiser of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.19, Tax Code, is amended by amending |
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Subsections (b-1), (b-2), (i), and (j) and adding Subsection (b-3) |
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to read as follows: |
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(b-1) For real property, in addition to the information |
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required by Subsection (b), the chief appraiser shall state in a |
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notice required to be delivered under Subsection (a), the |
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difference, expressed as a percent increase or decrease, as |
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applicable, in the appraised value of the property for the current |
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tax year as compared to the fifth tax year before the current tax |
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year. The chief appraiser may provide the information required by |
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this subsection by directing the property owner to the appraisal |
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district's Internet website, if applicable, from which the property |
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owner may access the information. |
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(b-2) This subsection applies only to a notice of appraised |
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value for residential real property that has not qualified for a |
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residence homestead exemption in the current tax year. If the |
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records of the appraisal district indicate that the address of the |
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property is also the address of the owner of the property, in |
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addition to containing the applicable information required by |
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Subsections (b), (b-1), and (f), the notice must contain the |
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following statement in boldfaced 12-point type: "According to the |
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records of the appraisal district, the residential real property |
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described in this notice of appraised value is not currently being |
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allowed a residence homestead exemption from ad valorem taxation. |
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If the property is your home and you occupy it as your principal |
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place of residence, the property may qualify for one or more |
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residence homestead exemptions, which will reduce the amount of |
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taxes imposed on the property. The form needed to apply for a |
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residence homestead exemption is enclosed. Although the form may |
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state that the deadline for filing an application for a residence |
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homestead exemption is April 30, a late application for a residence |
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homestead exemption will be accepted if filed before February 1, |
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(insert year application must be filed). There is no fee or charge |
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for filing an application or a late application for a residence |
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homestead exemption." The notice must be accompanied by an |
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application form for a residence homestead exemption or by a |
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statement directing the owner of the property to the appraisal |
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district's Internet website, if applicable, from which the owner |
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may access the form. |
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(b-3) The chief appraiser may provide the information |
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required by Subsection (b)(5) by directing the property owner to |
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the appraisal district's Internet website, if applicable, from |
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which the property owner may access the information. |
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(i) Delivery with a notice required by Subsection (a) or (g) |
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of a copy of the pamphlet published by the comptroller under Section |
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5.06 or a copy of the notice published by the chief appraiser under |
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Section 41.70 or direction to the comptroller's or appraisal |
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district's Internet website, if applicable, from which the property |
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owner may access the pamphlet is sufficient to comply with the |
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requirement that the notice include the information specified by |
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Subsection (b)(7) or (g)(3), as applicable. |
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(j) The chief appraiser shall include with a notice required |
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by Subsection (a) or (g): |
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(1) a copy of a notice of protest form as prescribed by |
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the comptroller under Section 41.44(d) or a statement directing the |
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owner of the property to the comptroller's or appraisal district's |
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Internet website, if applicable, from which the owner may access |
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the form; and |
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(2) instructions for completing and mailing the form |
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to the appraisal review board and requesting a hearing on the |
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protest. |
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SECTION 2. The changes in law made by this Act apply only to |
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a notice of appraised value for a tax year beginning on or after the |
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effective date of this Act. A notice of appraised value for a tax |
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year beginning before the effective date of this Act is governed by |
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the law in effect immediately before the effective date of this Act, |
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and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2020. |