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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The heading to Subchapter A, Chapter 6, Tax Code, |
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is amended to read as follows: |
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SUBCHAPTER A. APPRAISAL OFFICES [DISTRICTS] |
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SECTION 2. Section 6.01, Tax Code, is amended to read as |
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follows: |
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Sec. 6.01. APPRAISAL OFFICES [DISTRICTS] ESTABLISHED. (a) |
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An appraisal office [district] is established in each county. |
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(b) The office [district] is responsible for appraising |
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property in the county for which the office is established |
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[district] for ad valorem tax purposes of each taxing unit that |
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imposes ad valorem taxes on property in the county [district]. |
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(c) An appraisal office [district] is governed by the |
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assessor-collector of the county for which the office is |
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established and is an administrative office of the county |
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assessor-collector [a political subdivision of the state]. |
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(d) For purposes of this title, each taxing unit with |
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territory in the county is considered to participate in the |
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appraisal office established for the county. |
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(e) A reference in this title or other law to: |
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(1) an appraisal district means an appraisal office; |
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(2) the territory of an appraisal district means the |
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county for which an appraisal office is established; and |
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(3) the board of directors of an appraisal district |
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means the assessor-collector of the county for which an appraisal |
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office is established. |
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SECTION 3. Section 6.02, Tax Code, is amended to read as |
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follows: |
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Sec. 6.02. APPRAISAL OFFICE AUTHORITY WITHIN COUNTY |
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[DISTRICT BOUNDARIES]. (a) An [The] appraisal office has |
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authority under this title in the territory included within |
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[district's boundaries are the same as] the county's boundaries. |
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(b) This section does not preclude the county |
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assessor-collectors who govern [board of directors of] two or more |
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adjoining appraisal offices [districts] from providing for the |
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operation of a consolidated appraisal office [district] by |
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interlocal contract. |
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SECTION 4. The heading to Section 6.035, Tax Code, is |
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amended to read as follows: |
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Sec. 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF |
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COUNTY ASSESSOR-COLLECTORS [BOARD MEMBERS] AND CHIEF APPRAISERS |
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AND THEIR RELATIVES. |
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SECTION 5. Sections 6.035(a), (b), and (d), Tax Code, are |
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amended to read as follows: |
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(a) An individual is [ineligible to serve on an appraisal
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district board of directors and is] disqualified from employment as |
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chief appraiser if the individual: |
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(1) is related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to an individual who is engaged in the business of |
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appraising property for compensation for use in proceedings under |
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this title or of representing property owners for compensation in |
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proceedings under this title in the appraisal office [district]; or |
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(2) owns property on which delinquent taxes have been |
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owed to a taxing unit for more than 60 days after the date the |
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individual knew or should have known of the delinquency unless: |
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(A) the delinquent taxes and any penalties and |
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interest are being paid under an installment payment agreement |
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under Section 33.02; or |
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(B) a suit to collect the delinquent taxes is |
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deferred or abated under Section 33.06 or 33.065. |
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(b) A [member of an appraisal district board of directors or
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a] chief appraiser commits an offense if the [board member
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continues to hold office or the] chief appraiser remains employed |
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knowing that an individual related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to the [board member or] chief appraiser is |
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engaged in the business of appraising property for compensation for |
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use in proceedings under this title or of representing property |
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owners for compensation in proceedings under this title in the |
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appraisal office [district] in which the [member serves or the] |
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chief appraiser is employed. An offense under this subsection is a |
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Class B misdemeanor. |
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(d) An appraisal performed by a chief appraiser in a private |
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capacity or by an individual related within the second degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code, to the chief appraiser may not be used as evidence |
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in a protest or challenge under Chapter 41 or an appeal under |
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Chapter 42 concerning property that is taxable in the county for |
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which the appraisal office that employs [district in which] the |
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chief appraiser is established [employed]. |
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SECTION 6. Sections 6.036(b), (c), and (f), Tax Code, are |
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amended to read as follows: |
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(b) An appraisal office [district] may not enter into a |
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contract with the county assessor-collector who governs [a member
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of the board of directors of] the appraisal office [district] or |
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with a business entity in which the county assessor-collector [a
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member of the board] has a substantial interest. |
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(c) A taxing unit may not enter into a contract relating to |
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the performance of an activity governed by this title with a |
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business entity in which the county assessor-collector who governs |
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[a member of the board of directors of] an appraisal office |
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[district] in which the taxing unit participates [or with a
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business entity in which a member of the board] has a substantial |
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interest. |
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(f) This section does not limit the application of any other |
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law, including the common law relating to conflicts of interest, to |
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a county assessor-collector [an appraisal district director]. |
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SECTION 7. Section 6.05, Tax Code, is amended to read as |
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follows: |
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Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER AND OTHER |
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EMPLOYEES. (a) Except as authorized by Subsection (b) [of this
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section], each county assessor-collector [appraisal district] |
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shall establish an appraisal office. The appraisal office must be |
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located in the county for which the office [district] is |
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established. An appraisal office [district] may establish branch |
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appraisal offices outside the county for which the office |
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[district] is established. |
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(b) The county assessor-collector who governs [board of
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directors of] an appraisal office [district] may contract with an |
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appraisal office in another county [district or with a taxing unit
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in the district] to perform the duties of the appraisal office for |
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the county [district]. |
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(c) The county assessor-collector may serve as the chief |
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appraiser for the appraisal office or may appoint another person to |
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serve as the chief appraiser. |
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(d) A county assessor-collector who appoints another person |
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to serve as the chief appraiser shall notify the comptroller and |
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each taxing unit that participates in the appraisal office of that |
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appointment. |
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(e) An appointed [The] chief appraiser [is the chief
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administrator of the appraisal office. Except as provided by
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Section 6.0501, the chief appraiser is appointed by and] serves at |
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the pleasure of the county assessor-collector and acts on behalf of |
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the county assessor-collector on all matters delegated to the |
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appointed chief appraiser by the county assessor-collector |
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[appraisal district board of directors. If a taxing unit performs
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the duties of the appraisal office pursuant to a contract, the
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assessor for the unit is the chief appraiser]. To be eligible to be |
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appointed [or serve] as a chief appraiser or to serve as an |
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appointed chief appraiser, a person must be certified as a |
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registered professional appraiser under Section 1151.160, |
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Occupations Code, possess an MAI professional designation from the |
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Appraisal Institute, or possess an Assessment Administration |
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Specialist (AAS), Certified Assessment Evaluator (CAE), or |
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Residential Evaluation Specialist (RES) professional designation |
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from the International Association of Assessing Officers. A person |
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who is eligible to be appointed [or serve] as a chief appraiser or |
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to serve as an appointed chief appraiser by having a professional |
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designation described by this subsection must become certified as a |
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registered professional appraiser under Section 1151.160, |
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Occupations Code, not later than the fifth anniversary of the date |
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the person is appointed or begins to serve as chief appraiser. A |
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chief appraiser who is not eligible to be appointed or serve as |
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chief appraiser may not perform an action authorized or required by |
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law to be performed by a chief appraiser, including the |
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preparation, certification, or submission of any part of the |
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appraisal roll. Not later than January 1 of each year, a county |
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assessor-collector who has appointed another person to serve as the |
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chief appraiser shall notify the comptroller in writing that the |
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chief appraiser is either eligible to be appointed or serve as the |
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chief appraiser or not eligible to be appointed or serve as the |
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chief appraiser. |
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(f) An appointed [(d)
Except as provided by Section
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6.0501, the] chief appraiser is entitled to compensation as |
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provided by the budget adopted by the county assessor-collector who |
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governs the appraisal office for performing duties delegated to the |
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appointed chief appraiser by the county assessor-collector [board
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of directors]. The chief appraiser's compensation may not be |
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directly or indirectly linked to an increase in the total market, |
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appraised, or taxable value of property in the county for which the |
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appraisal office is established [district]. The county |
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assessor-collector [Except as provided by Section 6.0501, the chief
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appraiser] may employ and compensate professional, clerical, and |
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other personnel as provided by the budget[, with the exception of a
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general counsel to the appraisal district]. |
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(g) [(e)] The county assessor-collector may not appoint a |
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person to serve as the chief appraiser if the person is related to |
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the county assessor-collector within the second degree by affinity |
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or within the third degree by consanguinity, as determined under |
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Chapter 573, Government Code. [chief appraiser may delegate
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authority to his employees.
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[(f)
The chief appraiser may not employ any individual
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related to a member of the board of directors within the second
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degree by affinity or within the third degree by consanguinity, as
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determined under Chapter 573, Government Code.] A person commits |
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an offense if the person intentionally or knowingly violates this |
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subsection. An offense under this subsection is a misdemeanor |
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punishable by a fine of not less than $100 or more than $1,000. |
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(h) [(g)] The chief appraiser is an officer of the appraisal |
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office [district] for purposes of the nepotism law, Chapter 573, |
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Government Code. An appraisal office [district] may not employ or |
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contract with an individual or the spouse of an individual who is |
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related to the chief appraiser within the first degree by |
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consanguinity or affinity, as determined under Chapter 573, |
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Government Code. |
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(i) A county assessor-collector who appoints another person |
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to serve as the chief appraiser [(h)
The board of directors of an
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appraisal district by resolution] may prescribe that specified |
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actions of the chief appraiser relating to the finances or |
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administration of the appraisal office [district] are subject to |
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the approval of the county assessor-collector [board]. |
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[(i)
To ensure adherence with generally accepted appraisal
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practices, the board of directors of an appraisal district shall
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develop biennially a written plan for the periodic reappraisal of
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all property within the boundaries of the district according to the
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requirements of Section 25.18 and shall hold a public hearing to
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consider the proposed plan. Not later than the 10th day before the
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date of the hearing, the secretary of the board shall deliver to the
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presiding officer of the governing body of each taxing unit
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participating in the district a written notice of the date, time,
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and place for the hearing. Not later than September 15 of each
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even-numbered year, the board shall complete its hearings, make any
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amendments, and by resolution finally approve the plan. Copies of
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the approved plan shall be distributed to the presiding officer of
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the governing body of each taxing unit participating in the
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district and to the comptroller within 60 days of the approval
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date.] |
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(j) The county assessor-collector who governs [board of
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directors of] an appraisal office [district] may employ a general |
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counsel to the office [district] to serve at the will of the county |
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assessor-collector [board]. The general counsel shall provide |
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counsel directly to the county assessor-collector [board] and |
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perform other duties and responsibilities as determined by the |
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county assessor-collector [board]. The general counsel is entitled |
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to compensation as provided by the budget adopted by the county |
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assessor-collector [board]. |
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SECTION 8. Section 6.052, Tax Code, is amended to read as |
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follows: |
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Sec. 6.052. TAXPAYER LIAISON OFFICER. (a) The county |
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assessor-collector who governs [board of directors for] an |
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appraisal office [district] created for a county with a population |
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of more than 120,000 shall appoint a taxpayer liaison officer who |
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shall serve at the pleasure of the county assessor-collector |
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[board]. The taxpayer liaison officer [shall administer the public
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access functions required by Sections 6.04(d), (e), and (f), and] |
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is responsible for resolving disputes not involving matters that |
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may be protested under Section 41.41. In addition, the taxpayer |
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liaison officer is responsible for receiving, and compiling a list |
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of, comments and suggestions filed by the chief appraiser, a |
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property owner, or a property owner's agent concerning the matters |
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listed in Section 5.103(b) or any other matter related to the |
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fairness and efficiency of the appraisal review board established |
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for the appraisal office [district]. The taxpayer liaison officer |
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shall forward to the comptroller comments and suggestions filed |
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under this subsection in the form and manner prescribed by the |
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comptroller. |
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(b) The taxpayer liaison officer shall provide to the public |
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information and materials designed to assist property owners in |
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understanding the appraisal process, protest procedures, the |
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procedure for filing comments and suggestions under Subsection (a) |
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[of this section or a complaint under Section 6.04(g)], and other |
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matters. Information concerning the process for submitting |
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comments and suggestions to the comptroller concerning an appraisal |
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review board shall be provided at each protest hearing. |
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(c) The taxpayer liaison officer shall report to the county |
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assessor-collector [board at each meeting] on the status of all |
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comments and suggestions filed with the officer under Subsection |
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(a) [of this section and all complaints filed with the board under
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Section 6.04(g)]. |
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(d) The taxpayer liaison officer is entitled to |
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compensation as provided by the budget adopted by the county |
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assessor-collector [board of directors]. |
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(e) The chief appraiser or any other person who performs |
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appraisal or legal services for the appraisal office [district] for |
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compensation is not eligible to be the taxpayer liaison officer. |
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(f) The taxpayer liaison officer for an appraisal office |
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[district described by Section 6.41(d-1)] is responsible for |
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providing clerical assistance to the pertinent state senators and |
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state representatives [local administrative district judge] in the |
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selection of appraisal review board members. The officer shall |
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deliver to the state senators and state representatives [local
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administrative district judge] any applications to serve on the |
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board that are submitted to the officer and shall perform other |
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duties as requested by the state senators and state representatives |
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[local administrative district judge]. The officer may not |
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influence the process for selecting appraisal review board members. |
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SECTION 9. The heading to Section 6.06, Tax Code, is amended |
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to read as follows: |
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Sec. 6.06. APPRAISAL OFFICE [DISTRICT] BUDGET AND |
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FINANCING. |
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SECTION 10. Sections 6.06(a), (b), (c), (d), (f), (g), (h), |
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(i), (j), and (k), Tax Code, are amended to read as follows: |
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(a) Each year the county assessor-collector who governs an |
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appraisal office, with the assistance of the chief appraiser, shall |
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prepare a proposed budget for the operations of the office |
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[district] for the following tax year and shall submit copies to |
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each taxing unit participating in the office [district and to the
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district board of directors] before June 15. The budget must [He
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shall] include [in the budget] a list showing each proposed |
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position, the proposed salary for the position, all benefits |
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proposed for the position, each proposed capital expenditure, and |
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an estimate of the amount of the budget that will be allocated to |
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each taxing unit. Each taxing unit [entitled to vote on the
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appointment of board members] shall maintain a copy of the proposed |
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budget for public inspection at its principal administrative |
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office. |
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(b) The county assessor-collector [board of directors] |
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shall hold a public hearing to consider the budget. The chief |
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appraiser [secretary of the board] shall deliver to the presiding |
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officer of the governing body of each taxing unit participating in |
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the appraisal office [district] not later than the 10th day before |
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the date of the hearing a written notice of the date, time, and |
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place fixed for the hearing. The county assessor-collector [board] |
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shall complete the [its] hearings, make any amendments to the |
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proposed budget [it desires], and finally approve a budget before |
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September 15. If the governing bodies of a majority of the taxing |
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units participating in the appraisal office [entitled to vote on
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the appointment of board members] adopt resolutions disapproving a |
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budget and file them with the county assessor-collector [secretary
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of the board] within 30 days after its adoption, the budget does not |
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take effect, and the county assessor-collector [board] shall adopt |
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a new budget within 30 days of the disapproval. |
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(c) The county assessor-collector [board] may amend the |
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approved budget at any time[,] but [the secretary of the board] must |
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deliver a written copy of a proposed amendment to the presiding |
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officer of the governing body of each taxing unit participating in |
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the appraisal office [district] not later than the 30th day before |
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the date the county assessor-collector [board] acts on it. |
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(d) Each taxing unit participating in the appraisal office |
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[district] is allocated a portion of the amount of the budget equal |
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to the proportion that the total dollar amount of property taxes |
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imposed in the county for which the office is established |
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[district] by the taxing unit for the tax year in which the budget |
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proposal is prepared bears to the sum of the total dollar amount of |
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property taxes imposed in the county [district] by each |
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participating taxing unit for that year. If a taxing unit |
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participates in two or more appraisal offices [districts], only the |
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taxes imposed in the appropriate county [a district] are used to |
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calculate the taxing unit's cost allocations in that office |
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[district]. If the number of real property parcels in a taxing unit |
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is less than 5 percent of the total number of real property parcels |
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in the county [district] and the taxing unit imposes in excess of 25 |
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percent of the total amount of the property taxes imposed in the |
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county [district] by all of the participating taxing units for a |
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year, the taxing unit's allocation may not exceed a percentage of |
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the appraisal office's [district's] budget equal to three times the |
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taxing unit's percentage of the total number of real property |
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parcels appraised by the office [district]. |
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(f) Payments shall be made to a depository designated by the |
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county assessor-collector [district board of directors]. The |
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appraisal office's [district's] funds may be disbursed only by a |
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written check, draft, or order signed by the county |
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assessor-collector [chairman and secretary of the board] or, if |
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authorized by [resolution of] the county assessor-collector |
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[board], by the chief appraiser. |
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(g) If a taxing unit decides not to impose taxes for any tax |
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year, the taxing unit is not liable for any of the costs of |
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operating the appraisal office [district] in that year, and those |
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costs are allocated among the other taxing units as if that taxing |
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unit had not imposed taxes in the year used to calculate |
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allocations. However, if that taxing unit has made any payments, it |
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is not entitled to a refund. |
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(h) If a newly formed taxing unit or a taxing unit that did |
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not impose taxes in the preceding year imposes taxes in any tax |
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year, that taxing unit is allocated a portion of the amount budgeted |
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to operate the appraisal office [district] as if it had imposed |
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taxes in the preceding year, except that the amount of taxes the |
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taxing unit imposes in the current year is used to calculate its |
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allocation. Before the amount of taxes to be imposed for the |
|
current year is known, the allocation may be based on an estimate to |
|
which the county assessor-collector who governs the appraisal |
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office [district board of directors] and the governing body of the |
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taxing unit agree, and the payments made after that amount is known |
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shall be adjusted to reflect the amount imposed. The payments of a |
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newly formed taxing unit that has no source of funds are postponed |
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until the taxing unit has received adequate tax or other revenues. |
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(i) The fiscal year of an appraisal office [district] is the |
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calendar year unless the governing bodies of three-fourths of the |
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taxing units that participate in the office [entitled to vote on the
|
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appointment of board members] adopt resolutions proposing a |
|
different fiscal year and file them with the county |
|
assessor-collector who governs the office [secretary of the board] |
|
not more than 12 and not less than eight months before the first day |
|
of the fiscal year proposed by the resolutions. If the fiscal year |
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of an appraisal office [district] is changed under this subsection, |
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the county assessor-collector, with the assistance of the chief |
|
appraiser, shall prepare a proposed budget for the fiscal year as |
|
provided by Subsection (a) [of this section] before the 15th day of |
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the seventh month preceding the first day of the fiscal year |
|
established by the change, and the county assessor-collector [board
|
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of directors] shall adopt a budget for the fiscal year as provided |
|
by Subsection (b) [of this section] before the 15th day of the |
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fourth month preceding the first day of the fiscal year established |
|
by the change. The [Unless the appraisal district adopts a
|
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different method of allocation under Section 6.061 of this code,
|
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the] allocation of the budget to each taxing unit shall be |
|
calculated as provided by Subsection (d) [of this section] using |
|
the amount of property taxes imposed by each participating taxing |
|
unit in the most recent tax year preceding the fiscal year |
|
established by the change for which the necessary information is |
|
available. Each taxing unit shall pay its allocation as provided by |
|
Subsection (e) [of this section], except that the first payment |
|
shall be made before the first day of the fiscal year established by |
|
the change and subsequent payments shall be made quarterly. In the |
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year in which a change in the fiscal year occurs, the budget that |
|
takes effect on January 1 of that year may be amended as necessary |
|
as provided by Subsection (c) [of this section] in order to |
|
accomplish the change in fiscal years. |
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(j) If the total amount of the payments made or due to be |
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made by the taxing units participating in an appraisal office |
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[district] exceeds the amount actually spent or obligated to be |
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spent during the fiscal year for which the payments were made, the |
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chief appraiser shall credit the excess amount against each taxing |
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unit's allocated payments for the following year in proportion to |
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the amount of each taxing unit's budget allocation for the fiscal |
|
year for which the payments were made. If a taxing unit that paid |
|
its allocated amount is not allocated a portion of the appraisal |
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office's [district's] budget for the following fiscal year, the |
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chief appraiser shall refund to the taxing unit its proportionate |
|
share of the excess funds not later than the 150th day after the end |
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of the fiscal year for which the payments were made. |
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(k) For good cause shown, the county assessor-collector who |
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governs an appraisal office [board of directors] may waive the |
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penalty and interest on a delinquent payment under Subsection (e). |
|
SECTION 11. Sections 6.062(a) and (c), Tax Code, are |
|
amended to read as follows: |
|
(a) Not later than the 10th day before the date of the public |
|
hearing at which the county assessor-collector who governs an |
|
appraisal office [board of directors] considers the appraisal |
|
office [district] budget, the chief appraiser shall give notice of |
|
the public hearing by publishing the notice in a newspaper having |
|
general circulation in the county for which the appraisal office |
|
[district] is established. The notice may not be smaller than |
|
one-quarter page of a standard-size or tabloid-size newspaper and |
|
may not be published in the part of the paper in which legal notices |
|
and classified advertisements appear. |
|
(c) The notice must state that the appraisal office |
|
[district] is supported solely by payments from the local taxing |
|
units served by the appraisal office [district]. The notice must |
|
also contain the following statement: "If approved by the county |
|
assessor-collector who governs the appraisal office [district
|
|
board of directors] at the public hearing, this proposed budget |
|
will take effect automatically unless disapproved by the governing |
|
bodies of the taxing units [county, school districts, cities, and
|
|
towns] served by the appraisal office [district]. A copy of the |
|
proposed budget is available for public inspection in the office of |
|
each of those governing bodies." |
|
SECTION 12. Section 6.063, Tax Code, is amended to read as |
|
follows: |
|
Sec. 6.063. FINANCIAL AUDIT. (a) At least once each year, |
|
the county assessor-collector who governs [board of directors of] |
|
an appraisal office [district] shall have prepared an audit of its |
|
affairs by an independent certified public accountant or a firm of |
|
independent certified public accountants. |
|
(b) The report of the audit is a public record. A copy of |
|
the report shall be delivered to the presiding officer of the |
|
governing body of each taxing unit that participates in the |
|
appraisal office [eligible to vote on the appointment of district
|
|
directors], and a reasonable number of copies shall be available |
|
for inspection at the appraisal office. |
|
SECTION 13. The heading to Section 6.09, Tax Code, is |
|
amended to read as follows: |
|
Sec. 6.09. DESIGNATION OF APPRAISAL OFFICE [DISTRICT] |
|
DEPOSITORY. |
|
SECTION 14. Sections 6.09(a), (b), and (c), Tax Code, are |
|
amended to read as follows: |
|
(a) The appraisal office [district] depository must be a |
|
banking corporation incorporated under the laws of this state or |
|
the United States or a savings and loan association in this state |
|
whose deposits are insured by the Federal Deposit [Savings and
|
|
Loan] Insurance Corporation. |
|
(b) The county assessor-collector who governs the appraisal |
|
office [district board of directors] shall designate as the office |
|
[district] depository the financial institution or institutions |
|
that offer the most favorable terms and conditions for the handling |
|
of the office's [district's] funds. |
|
(c) The county assessor-collector [board] shall solicit |
|
bids to be designated as depository for the appraisal office |
|
[district]. The depository when designated shall serve for a term |
|
of two years and until its successor is designated and has |
|
qualified. The county assessor-collector [board] and the |
|
depository may agree to extend a depository contract for one |
|
additional two-year period. |
|
SECTION 15. Section 6.11, Tax Code, is amended to read as |
|
follows: |
|
Sec. 6.11. PURCHASING AND CONTRACTING AUTHORITY. (a) An |
|
appraisal office [district] is subject to the same requirements and |
|
has the same purchasing and contracting authority as a municipality |
|
under Chapter 252, Local Government Code. |
|
(b) For purposes of this section, all the provisions of |
|
Chapter 252, Local Government Code, applicable to a municipality or |
|
to purchases and contracts by a municipality apply to an appraisal |
|
office [district] and to purchases and contracts by an appraisal |
|
office [district] to the extent they can be made applicable, and all |
|
references to the municipality in that chapter mean the appraisal |
|
office [district]. For purposes of applying Section 252.061, Local |
|
Government Code, to an appraisal office [district], any resident of |
|
the county for which the appraisal office is established [district] |
|
may seek an injunction under that section. Sections 252.062 and |
|
252.063, Local Government Code, apply to an officer or employee of |
|
an appraisal office [district] in the same manner as those sections |
|
apply to a municipal officer or employee. |
|
SECTION 16. Sections 6.12(a), (b), (c), and (e), Tax Code, |
|
are amended to read as follows: |
|
(a) The state senators and state representatives whose |
|
districts contain any part of the territory included in the county |
|
for which an [chief appraiser of each] appraisal office is |
|
established [district] shall by majority vote appoint, with the |
|
advice [and consent] of and in the manner provided by the county |
|
assessor-collector who governs the office [board of directors], an |
|
agricultural advisory board composed of three or more members as |
|
determined by the county assessor-collector [board]. Each state |
|
senator and state representative is entitled to one vote for a |
|
candidate for each position to be filled on the board. |
|
(b) The agricultural advisory board members must be |
|
landowners of the county for which the appraisal office is |
|
established [district] whose land qualifies for appraisal under |
|
Subchapter C, D, E, or H, Chapter 23, and who have been residents of |
|
the county [district] for at least five years. |
|
(c) Members of the board serve for [staggered] terms of two |
|
years. The county assessor-collector who governs the appraisal |
|
office shall provide for staggered terms, so that the terms of as |
|
close to one-half of the members as possible expire each year [In
|
|
making the initial appointments of members of the agricultural
|
|
advisory board the chief appraiser shall appoint for a term of one
|
|
year one-half of the members, or if the number of members is an odd
|
|
number, one fewer than a majority of the membership]. |
|
(e) An employee or officer of an appraisal office [district] |
|
may not be appointed and may not serve as a member of the |
|
agricultural advisory board. |
|
SECTION 17. Section 6.13, Tax Code, is amended to read as |
|
follows: |
|
Sec. 6.13. APPRAISAL OFFICE [DISTRICT] RECORDS. The |
|
preservation, microfilming, destruction, or other disposition of |
|
the records of each appraisal office [district] is subject to the |
|
requirements of Subtitle C, Title 6, Local Government Code, and |
|
rules adopted under that subtitle. |
|
SECTION 18. Sections 6.14(a) and (b), Tax Code, are amended |
|
to read as follows: |
|
(a) On the written request of the Texas Legislative Council, |
|
an appraisal office [district] that maintains its appraisal records |
|
in electronic format shall provide a copy of the information or data |
|
maintained in the office's [district's] appraisal records to the |
|
council without charge. |
|
(b) The appraisal office [district] shall provide the |
|
requested information or data to the council as soon as practicable |
|
but not later than the 30th day after the date the request is |
|
received by the office [district]. |
|
SECTION 19. Sections 6.24(a) and (b), Tax Code, are amended |
|
to read as follows: |
|
(a) The governing body of a taxing unit other than a county |
|
may contract as provided by Chapter 791, Government Code, [the
|
|
Interlocal Cooperation Act] with the governing body of another |
|
taxing unit or with the county assessor-collector who governs |
|
[board of directors of] an appraisal office [district] for the |
|
other taxing unit or the office [district] to perform duties |
|
relating to the assessment or collection of taxes. |
|
(b) The commissioners court of a county with the approval of |
|
the county assessor-collector may contract as provided by Chapter |
|
791, Government Code, [the Interlocal Cooperation Act] with the |
|
governing body of another taxing unit in the county [or with the
|
|
board of directors of the appraisal district] for the other taxing |
|
unit [or the district] to perform duties relating to the assessment |
|
or collection of taxes for the county. The commissioners court may |
|
contract as provided by Chapter 791, Government Code, with the |
|
county assessor-collector for the appraisal office established for |
|
the county to perform duties relating to the assessment or |
|
collection of taxes for the county. If a county contracts to have |
|
its taxes assessed and collected by another taxing unit or by the |
|
appraisal office [district, except as provided by Subsection (c)], |
|
the contract shall require the other taxing unit or the office |
|
[district] to assess and collect all taxes the county is required to |
|
assess and collect. |
|
SECTION 20. Sections 6.26(a), (b), (c), (e), (f), and (j), |
|
Tax Code, are amended to read as follows: |
|
(a) The qualified voters residing in the county for which an |
|
appraisal office is established [district] by petition submitted to |
|
the county clerk of the county [principally served by the appraisal
|
|
district] may require that an election be held to determine whether |
|
or not to require the appraisal office [district], the county |
|
assessor-collector, or a specified taxing unit within the county |
|
[appraisal district] to assess, collect, or assess and collect |
|
property taxes on property appraised by the office [district] for |
|
all taxing units. |
|
(b) The qualified voters of a taxing unit that assesses, |
|
collects, or assesses and collects its own property taxes by |
|
petition submitted to the governing body of the taxing unit may |
|
require that an election be held to determine whether or not to |
|
require the appraisal office [district], the county |
|
assessor-collector, or another taxing unit that is assessing and |
|
collecting property taxes to assess, collect, or assess and collect |
|
the taxing unit's property taxes. |
|
(c) A petition is valid if: |
|
(1) it states that it is intended to require an |
|
election in the county for which the appraisal office is |
|
established [district] or in the taxing unit on the question of |
|
consolidation of assessing or collecting functions or both; |
|
(2) it states the functions to be consolidated and |
|
identifies the entity or office that will be required to perform the |
|
functions; and |
|
(3) it is signed by a number of qualified voters equal |
|
to at least 10 percent of the number of qualified voters, according |
|
to the most recent official list of qualified voters, residing in |
|
the county for which the appraisal office is established |
|
[district], if the petition is authorized by Subsection (a) [of
|
|
this section], or in the taxing unit, if the petition is authorized |
|
by Subsection (b) [of this section], or by 10,000 qualified voters, |
|
whichever number is less. |
|
(e) If the commissioners court or the governing body finds |
|
that the petition is valid, it shall order that an election be held |
|
in the county for which the appraisal office is established |
|
[district] or in the taxing unit on the next uniform election date |
|
prescribed by the [Texas] Election Code that is more than 60 days |
|
after the last day on which it could have acted to approve or |
|
disapprove the petition. At the election, the ballots shall be |
|
prepared to permit voting for or against the proposition: |
|
"Requiring the (name of entity or office) to (assess, collect, or |
|
assess and collect, as applicable) property taxes for (all taxing |
|
units in [the appraisal district for] _____________ County [county] |
|
or name of taxing unit or taxing units, as applicable)." |
|
(f) If a majority of the qualified voters voting on the |
|
question in the election favor the proposition, the entity or |
|
office named by the ballot shall perform the functions named by the |
|
ballot beginning with the next time property taxes are assessed or |
|
collected, as applicable, that is more than 90 days after the date |
|
of the election. If the governing bodies, [(]and the county |
|
assessor-collector who governs the appraisal office [district
|
|
board of directors] when the office [district] is involved,[)] |
|
agree, a function may be consolidated when performance of the |
|
function begins in less than 90 days after the date of the election. |
|
(j) An appraisal office [district] may not be required by an |
|
election to assess, collect, or assess and collect taxes on |
|
property outside the [district's] boundaries of the county for |
|
which the office is established. A taxing unit may not be required |
|
by an election to assess, collect, or assess and collect taxes on |
|
property outside the boundaries of the county for which the |
|
appraisal office [district] that appraises property for the taxing |
|
unit is established. |
|
SECTION 21. Section 6.29(b), Tax Code, is amended to read as |
|
follows: |
|
(b) A taxing unit whose taxes are collected by the collector |
|
for another taxing unit, by an officer or employee of another taxing |
|
unit or of an appraisal office [district], or by any other person |
|
other than the taxing unit's own collector may require that |
|
collector, officer, employee, or other person to give bond |
|
conditioned on the faithful performance of that person's [his] |
|
duties. To be effective, the bond must be made payable to and must |
|
be approved by and paid for by the governing body of the taxing unit |
|
requiring bond in an amount determined by the governing body. The |
|
governing body may prescribe additional requirements for the bond. |
|
SECTION 22. Section 6.41, Tax Code, is amended to read as |
|
follows: |
|
Sec. 6.41. APPRAISAL REVIEW BOARD. (a) The appraisal |
|
review board is established for each appraisal office [district]. |
|
(b) The board consists of three members. However, the |
|
county assessor-collector who governs the appraisal office |
|
[district board of directors by resolution of a majority of its
|
|
members] may increase the size of the appraisal review board to the |
|
number of members the county assessor-collector [board of
|
|
directors] considers appropriate. |
|
(c) To be eligible to serve on the board, an individual must |
|
be a resident of the county for which the appraisal office is |
|
established [district] and must have resided in the county |
|
[district] for at least two years. |
|
(d) Members [Except as provided by Subsection (d-1),
|
|
members] of the board are appointed by majority vote of the state |
|
senators and state representatives whose districts contain any part |
|
of the territory included in the county for which [resolution of a
|
|
majority of] the appraisal office is established in the manner |
|
provided by the county assessor-collector who governs the office |
|
[district board of directors]. Each state senator and state |
|
representative is entitled to one vote for a candidate for each |
|
position to be filled on the board. A vacancy on the board is filled |
|
in the same manner for the unexpired portion of the term. |
|
(e) [(d-1)
In a county with a population of 120,000 or more
|
|
the members of the board are appointed by the local administrative
|
|
district judge under Subchapter D, Chapter 74, Government Code, in
|
|
the county in which the appraisal district is established.] All |
|
applications submitted to the appraisal office [district] or to the |
|
[appraisal review] board from persons seeking appointment as a |
|
member of the [appraisal review] board shall be delivered to the |
|
pertinent state senators and state representatives [local
|
|
administrative district judge]. The appraisal office [district] |
|
may provide the state senators and state representatives [local
|
|
administrative district judge] with information regarding whether |
|
an applicant for appointment to or a member of the board owes any |
|
delinquent ad valorem taxes to a taxing unit participating in the |
|
appraisal office [district]. |
|
(f) [(d-2)
A local administrative district judge making
|
|
appointments under Subsection (d-1) may make such appointments
|
|
directly or may, by written order, appoint from three to five
|
|
persons to perform the duties of appraisal review board
|
|
commissioner.
If the local administrative district judge chooses
|
|
to appoint appraisal review board commissioners, each commissioner
|
|
shall possess the same qualifications as those required of an
|
|
appraisal review board member.
|
|
[(d-3)] The appraisal office [local administrative judge
|
|
making appointments under Subsection (d-1)] shall [cause the proper
|
|
officer to] notify the persons appointed to the board of their [such
|
|
appointees of such] appointment[,] and when and where they are to |
|
appear. |
|
(g) [(d-4)
If appraisal review board commissioners are
|
|
appointed under Subsection (d-2), they shall meet as directed by
|
|
the local administrative district judge in order to complete their
|
|
duties.
|
|
[(d-5)] The appraisal office [district of the county] shall |
|
provide to the pertinent state senators and state representatives |
|
[local administrative district judge, or to the appraisal review
|
|
board commissioners, as the case may be,] the number of [appraisal
|
|
review] board positions that require appointment and shall provide |
|
whatever reasonable assistance is requested by the state senators |
|
and state representatives to make the appointments [local
|
|
administrative district judge or the commissioners]. |
|
(h) [(d-6)
An appraisal review board commissioner is not
|
|
disqualified from serving as a member of the appraisal review
|
|
board.
|
|
[(d-7)
If appraisal review board commissioners are
|
|
appointed under this section, the commissioners shall return a list
|
|
of proposed appraisal review board members to the local
|
|
administrative district judge at a time directed by such local
|
|
administrative judge, but in no event later than January 1 of each
|
|
year. Such list shall be composed of no less than five (5) names in
|
|
excess of the number of appraisal review board positions to be
|
|
filled by the local administrative district judge. The local
|
|
administrative judge may accept the proposed names, or reject the
|
|
proposed list and return the proposed list to the commissioners
|
|
upon which the commissioners shall propose a revised list until the
|
|
local administrative judge accepts the list.
|
|
[(d-8)
Any appraisal review board commissioners appointed
|
|
pursuant to this section shall hold office for a term of one year
|
|
beginning January 1. A commissioner may be appointed to successive
|
|
terms at the discretion of the local administrative district judge.
|
|
[(d-9)
Upon selection of the individuals who are to serve as
|
|
members of the appraisal review board, the local administrative
|
|
district judge shall enter an appropriate order designating such
|
|
members and setting each member's respective term of office, as
|
|
provided elsewhere in this section.
|
|
[(e)] Members of the board hold office for terms of two |
|
years beginning January 1. The county assessor-collector who |
|
governs the appraisal office [district board of directors by
|
|
resolution] shall provide for staggered terms, so that the terms of |
|
as close to one-half of the members as possible expire each year. |
|
[In making the initial or subsequent appointments, the board of
|
|
directors or the local administrative district judge or the judge's
|
|
designee shall designate those members who serve terms of one year
|
|
as needed to comply with this subsection.] |
|
(i) [(f)] A member of the board may be removed from the |
|
board by a majority vote of the state senators and state |
|
representatives [appraisal district board of directors, or by the
|
|
local administrative district judge or the judge's designee, as
|
|
applicable,] that appointed the member. Grounds for removal are: |
|
(1) a violation of Section 6.412, 6.413, 41.66(f), or |
|
41.69; |
|
(2) good cause relating to the attendance of members |
|
at called meetings of the board as established by written policy |
|
adopted by the county assessor-collector who governs [a majority
|
|
of] the appraisal office [district board of directors]; or |
|
(3) clear and convincing evidence of repeated bias or |
|
misconduct. |
|
(j) [(g)] Subsection (a) does not preclude the county |
|
assessor-collectors who govern the appraisal offices established |
|
for [boards of directors of] two or more adjoining counties |
|
[appraisal districts] from providing for the operation of a |
|
consolidated appraisal review board by interlocal contract. |
|
(k) [(h)] When [adjoining] appraisal offices established |
|
for two or more adjoining counties [districts] by interlocal |
|
contract have provided for the operation of a consolidated |
|
appraisal review board: |
|
(1) a reference in this or another section of this code |
|
to the appraisal office [district] means the [adjoining] appraisal |
|
offices established for the adjoining counties [districts]; |
|
(2) a reference in this or another section of this code |
|
to the county assessor-collector who governs the appraisal office |
|
[district board of directors] means the county assessor-collectors |
|
who govern [boards of directors of] the [adjoining] appraisal |
|
offices established for the adjoining counties [districts]; |
|
(3) a provision of this code that applies to an |
|
appraisal review board also applies to the consolidated appraisal |
|
review board; and |
|
(4) a reference in this code to the appraisal review |
|
board shall be construed to also refer to the consolidated |
|
appraisal review board. |
|
(l) [(i) This subsection applies only to an appraisal
|
|
district described by Subsection (d-1).] A chief appraiser or |
|
another employee or agent of the appraisal office [district], a |
|
member of the appraisal review board for the appraisal office |
|
[district], the county assessor-collector who governs [a member of
|
|
the board of directors of] the appraisal office [district], a |
|
property tax consultant, or an agent of a property owner commits an |
|
offense if the person communicates with a state senator or state |
|
representative whose district contains any part of the territory |
|
included in the county for which the appraisal office is |
|
established [the local administrative district judge] regarding |
|
the appointment of appraisal review board members. This subsection |
|
does not apply to: |
|
(1) a communication between a member of the appraisal |
|
review board and a state senator or state representative [the local
|
|
administrative district judge] regarding the member's |
|
reappointment to the board; |
|
(2) a communication between the taxpayer liaison |
|
officer for the appraisal office [district] and a state senator or |
|
state representative [the local administrative district judge] in |
|
the course of the performance of the officer's clerical duties so |
|
long as the officer does not offer an opinion or comment regarding |
|
the appointment of appraisal review board members; |
|
(3) a communication between a chief appraiser or |
|
another employee or agent of the appraisal office [district], a |
|
member of the appraisal review board for the appraisal office |
|
[district], or the county assessor-collector who governs [a member
|
|
of the board of directors of] the appraisal office [district] and a |
|
state senator or state representative [the local administrative
|
|
district judge] regarding information relating to or described by |
|
Subsection (e), (g), or (i) [(d-1), (d-5), or (f)] of this section |
|
or Section 411.1296, Government Code; or |
|
(4) a communication between a property tax consultant |
|
or a property owner or an agent of the property owner and the |
|
taxpayer liaison officer for the appraisal office [district] |
|
regarding information relating to or described by Subsection (i) |
|
[(f)]. |
|
(m) The taxpayer liaison officer for the appraisal office |
|
[district] shall report the contents of the communication [relating
|
|
to or] described by Subsection (l)(4) [(f)] to the pertinent state |
|
senators and state representatives [local administrative district
|
|
judge]. |
|
(n) [(j)] A chief appraiser or another employee or agent of |
|
an appraisal office [district] commits an offense if the person |
|
communicates with a member of the appraisal review board for the |
|
appraisal office [district], the county assessor-collector who |
|
governs [a member of the board of directors of] the appraisal office |
|
[district], or a state senator or state representative whose |
|
district contains any part of the territory included in the county |
|
for which [, if] the appraisal office is established [district is an
|
|
appraisal district described by Subsection (d-1), the local
|
|
administrative district judge] regarding a ranking, scoring, or |
|
reporting of the percentage by which the appraisal review board or a |
|
panel of the board reduces the appraised value of property. |
|
(o) [(k)] An offense under Subsection (l) or (n) [(i) or
|
|
(j)] is a Class A misdemeanor. |
|
SECTION 23. Sections 6.411(a), (b), and (c-1), Tax Code, |
|
are amended to read as follows: |
|
(a) A member of an appraisal review board commits an offense |
|
if the member communicates with the chief appraiser or another |
|
employee or the county assessor-collector who governs [a member of
|
|
the board of directors of] the appraisal office [district] for |
|
which the appraisal review board is established in violation of |
|
Section 41.66(f). |
|
(b) A chief appraiser or another employee of an appraisal |
|
office [district], the county assessor-collector who governs [a
|
|
member of a board of directors of] an appraisal office [district], |
|
or a property tax consultant or attorney representing a party to a |
|
proceeding before the appraisal review board commits an offense if |
|
the person communicates with a member of the appraisal review board |
|
established for the appraisal office [district] with the intent to |
|
influence a decision by the member in the member's capacity as a |
|
member of the appraisal review board. |
|
(c-1) This section does not apply to communications with a |
|
member of an appraisal review board by the chief appraiser or |
|
another employee or the county assessor-collector who governs [a
|
|
member of the board of directors of] an appraisal office [district] |
|
or a property tax consultant or attorney representing a party to a |
|
proceeding before the appraisal review board: |
|
(1) during a hearing on a protest or other proceeding |
|
before the appraisal review board; |
|
(2) that constitute social conversation; |
|
(3) that are specifically limited to and involve |
|
administrative, clerical, or logistical matters related to the |
|
scheduling and operation of hearings, the processing of documents, |
|
the issuance of orders, notices, and subpoenas, and the operation, |
|
appointment, composition, or attendance at training of the |
|
appraisal review board; or |
|
(4) that are necessary and appropriate to enable the |
|
county assessor-collector who governs [board of directors of] the |
|
appraisal office or the pertinent state senators and state |
|
representatives [district] to determine whether to appoint, |
|
reappoint, or remove a person as a member or the chairman or |
|
secretary of the appraisal review board. |
|
SECTION 24. Sections 6.412(a), (b), (c), and (d), Tax Code, |
|
are amended to read as follows: |
|
(a) An individual is ineligible to serve on an appraisal |
|
review board if the individual: |
|
(1) is related within the second degree by |
|
consanguinity or affinity, as determined under Chapter 573, |
|
Government Code, to an individual who is engaged in the business of |
|
appraising property for compensation for use in proceedings under |
|
this title or of representing property owners for compensation in |
|
proceedings under this title in the appraisal office [district] for |
|
which the appraisal review board is established; |
|
(2) owns property on which delinquent taxes have been |
|
owed to a taxing unit for more than 60 days after the date the |
|
individual knew or should have known of the delinquency unless: |
|
(A) the delinquent taxes and any penalties and |
|
interest are being paid under an installment payment agreement |
|
under Section 33.02; or |
|
(B) a suit to collect the delinquent taxes is |
|
deferred or abated under Section 33.06 or 33.065; or |
|
(3) is related within the third degree by |
|
consanguinity or within the second degree by affinity, as |
|
determined under Chapter 573, Government Code, to the county |
|
assessor-collector who governs [a member of] the appraisal office |
|
[district's board of directors]. |
|
(b) A member of an appraisal review board commits an offense |
|
if the board member continues to hold office knowing that an |
|
individual related within the second degree by consanguinity or |
|
affinity, as determined under Chapter 573, Government Code, to the |
|
board member is engaged in the business of appraising property for |
|
compensation for use in proceedings under this title or of |
|
representing property owners for compensation in proceedings under |
|
this title in the appraisal office [district] for which the |
|
appraisal review board is established. An offense under this |
|
subsection is a Class B misdemeanor. |
|
(c) A person is ineligible to serve on the appraisal review |
|
board if the person is the county assessor-collector who governs |
|
the appraisal office [a member of the board of directors], an |
|
officer[,] or employee of the appraisal office [district], an |
|
employee of the comptroller, or a member of the governing body, |
|
officer, or employee of a taxing unit. |
|
(d) A person is ineligible to serve on the appraisal review |
|
board of an appraisal office [district] established for a county |
|
having a population of more than 100,000 if the person: |
|
(1) is a former county assessor-collector who governed |
|
the appraisal office or a [member of the board of directors,] former |
|
officer[,] or former employee of the appraisal office [district]; |
|
(2) served as a member of the governing body or officer |
|
of a taxing unit for which the appraisal office [district] |
|
appraises property, until the fourth anniversary of the date the |
|
person ceased to be a member or officer; or |
|
(3) appeared before the appraisal review board for |
|
compensation during the two-year period preceding the date the |
|
person is appointed. |
|
SECTION 25. Sections 6.413(a), (b), and (c), Tax Code, are |
|
amended to read as follows: |
|
(a) An individual is not eligible to be appointed to or to |
|
serve on the appraisal review board established for an appraisal |
|
office [district] if the individual or a business entity in which |
|
the individual has a substantial interest is a party to a contract |
|
with the appraisal office [district] or with a taxing unit that |
|
participates in the appraisal office [district]. |
|
(b) An appraisal office [district] may not enter into a |
|
contract with a member of the appraisal review board established |
|
for the appraisal office [district] or with a business entity in |
|
which a member of the appraisal review board has a substantial |
|
interest. |
|
(c) A taxing unit may not enter into a contract with a member |
|
of the appraisal review board established for an appraisal office |
|
[district] in which the taxing unit participates or with a business |
|
entity in which a member of the appraisal review board has a |
|
substantial interest. |
|
SECTION 26. Sections 6.414(a) and (f), Tax Code, are |
|
amended to read as follows: |
|
(a) The county assessor-collector who governs [board of
|
|
directors of] an appraisal office [district by resolution of a
|
|
majority of the members] may provide for a number of auxiliary |
|
appraisal review board members that the county assessor-collector |
|
[board] considers appropriate to hear taxpayer protests before the |
|
appraisal review board and to assist the board in performing its |
|
duties. |
|
(f) An auxiliary board member is entitled to compensation as |
|
provided by the appraisal office [district] budget and is not |
|
entitled to a per diem or reimbursement of expenses under Section |
|
6.42(c). |
|
SECTION 27. Sections 6.42(a) and (c), Tax Code, are amended |
|
to read as follows: |
|
(a) A majority of the appraisal review board constitutes a |
|
quorum. The county assessor-collector who governs [board of
|
|
directors of] the appraisal office [district by resolution] shall |
|
select a chairman and a secretary from among the members of the |
|
appraisal review board. The county assessor-collector who governs |
|
[board of directors of] the appraisal office [district] is |
|
encouraged to select as chairman of the appraisal review board a |
|
member of the appraisal review board, if any, who has a background |
|
in law and property appraisal. |
|
(c) Members of the board are entitled to per diem set by the |
|
appraisal office [district] budget for each day the board meets and |
|
to reimbursement for actual and necessary expenses incurred in the |
|
performance of board functions as provided by the office [district] |
|
budget. |
|
SECTION 28. Sections 6.43(a), (b), (c), and (e), Tax Code, |
|
are amended to read as follows: |
|
(a) The appraisal review board may employ legal counsel as |
|
provided by the appraisal office [district] budget or use the |
|
services of the county attorney. |
|
(b) Except as provided by Subsection (c), an attorney may |
|
not serve as legal counsel for the appraisal review board if the |
|
attorney or a member of the attorney's law firm has during the year |
|
before the date of the appraisal review board's hiring of the |
|
attorney represented a property owner who owns property in the |
|
county for which the appraisal office is established [district], a |
|
taxing unit that participates in the appraisal office [district], |
|
or the appraisal office [district] in a matter addressed by Section |
|
1.111 or 25.25 of this code, Subtitle F of this title, or Subchapter |
|
Z, Chapter 2003, Government Code. |
|
(c) The county attorney for the county in which the |
|
appraisal office [district] is established may provide legal |
|
services to the appraisal review board notwithstanding that the |
|
county attorney or an assistant to the county attorney represents |
|
or has represented the appraisal office [district] or a taxing unit |
|
that participates in the appraisal office [district] in any matter. |
|
(e) An appraisal office [district] may specify in its budget |
|
whether the appraisal review board may employ legal counsel or must |
|
use the services of the county attorney. If the budget authorizes |
|
the board to employ legal counsel, the budget must provide for |
|
reasonable compensation to be paid to the attorney serving as legal |
|
counsel. An appraisal office [district] may not require the board |
|
to employ a specific attorney as legal counsel. |
|
SECTION 29. Section 11.01, Tax Code, is amended to read as |
|
follows: |
|
Sec. 11.01. REAL [AND TANGIBLE PERSONAL] PROPERTY. (a) All |
|
real [and tangible personal] property that this state has |
|
jurisdiction to tax is taxable unless exempt by law. |
|
(b) This state has jurisdiction to tax real property if |
|
located in this state. |
|
(c) For a tax year that begins after December 31, 2021, |
|
tangible personal property is not taxable. |
|
(d) On and after January 1, 2022, a provision of this code or |
|
another law that would otherwise apply to the taxation of tangible |
|
personal property for a tax year that begins after December 31, |
|
2021, has no effect for that tax year. |
|
(e) Subsections (c) and (d) do not apply to personal |
|
property taxable under Section 1(l), Article VIII, Texas |
|
Constitution. [This state has jurisdiction to tax tangible personal
|
|
property if the property is:
|
|
[(1)
located in this state for longer than a temporary
|
|
period;
|
|
[(2)
temporarily located outside this state and the
|
|
owner resides in this state; or
|
|
[(3)
used continually, whether regularly or
|
|
irregularly, in this state.
|
|
[(d)
Tangible personal property that is operated or located
|
|
exclusively outside this state during the year preceding the tax
|
|
year and on January 1 of the tax year is not taxable in this state.
|
|
[(e)
For purposes of Subsection (c)(3), property is
|
|
considered to be used continually, whether regularly or
|
|
irregularly, in this state if the property is used in this state
|
|
three or more times on regular routes or for three or more completed
|
|
assignments occurring in close succession throughout the year.
For
|
|
purposes of this subsection, a series of events are considered to
|
|
occur in close succession throughout the year if they occur in
|
|
sequence within a short period at intervals from the beginning to
|
|
the end of the year.] |
|
SECTION 30. Section 11.18(a), Tax Code, is amended to read |
|
as follows: |
|
(a) An organization that qualifies as a charitable |
|
organization as provided by this section is entitled to an |
|
exemption from taxation of: |
|
(1) the buildings [and tangible personal property] |
|
that: |
|
(A) are owned by the charitable organization; and |
|
(B) except as permitted by Subsection (b), are |
|
used exclusively by qualified charitable organizations; and |
|
(2) the real property owned by the charitable |
|
organization consisting of: |
|
(A) an incomplete improvement that: |
|
(i) is under active construction or other |
|
physical preparation; and |
|
(ii) is designed and intended to be used |
|
exclusively by qualified charitable organizations; and |
|
(B) the land on which the incomplete improvement |
|
is located that will be reasonably necessary for the use of the |
|
improvement by qualified charitable organizations. |
|
SECTION 31. Section 11.181(c), Tax Code, is amended to read |
|
as follows: |
|
(c) An organization entitled to an exemption under |
|
Subsection (a) is also entitled to an exemption from taxation of any |
|
building [or tangible personal property] the organization owns and |
|
uses in the administration of its acquisition, building, repair, or |
|
sale of property. To qualify for an exemption under this |
|
subsection, property must be used exclusively by the charitable |
|
organization, except that another individual or organization may |
|
use the property for activities incidental to the charitable |
|
organization's use that benefit the beneficiaries of the charitable |
|
organization. |
|
SECTION 32. Section 11.182(f), Tax Code, is amended to read |
|
as follows: |
|
(f) An organization entitled to an exemption under |
|
Subsection (b) is also entitled to an exemption from taxation of any |
|
building [or tangible personal property] the organization owns and |
|
uses in the administration of its acquisition, building, repair, |
|
sale, or rental of property. To qualify for an exemption under this |
|
subsection, property must be used exclusively by the organization, |
|
except that another person may use the property for activities |
|
incidental to the organization's use that benefit the beneficiaries |
|
of the organization. |
|
SECTION 33. Section 11.1827(d), Tax Code, is amended to |
|
read as follows: |
|
(d) A community land trust entitled to an exemption from |
|
taxation by a taxing unit under Subsection (b) is also entitled to |
|
an exemption from taxation by the taxing unit of any real [or
|
|
tangible personal] property the trust owns and uses in the |
|
administration of its acquisition, construction, repair, sale, or |
|
leasing of property. To qualify for an exemption under this |
|
subsection, property must be used exclusively by the trust, except |
|
that another person may use the property for activities incidental |
|
to the trust's use that benefit the beneficiaries of the trust. |
|
SECTION 34. Section 11.184(c), Tax Code, is amended to read |
|
as follows: |
|
(c) A qualified charitable organization is entitled to an |
|
exemption from taxation of: |
|
(1) the buildings and other real property [and the
|
|
tangible personal property] that: |
|
(A) are owned by the organization; and |
|
(B) except as permitted by Subsection (d), are |
|
used exclusively by the organization and other organizations |
|
eligible for an exemption from taxation under this section or |
|
Section 11.18; and |
|
(2) the real property owned by the organization |
|
consisting of: |
|
(A) an incomplete improvement that: |
|
(i) is under active construction or other |
|
physical preparation; and |
|
(ii) is designed and intended to be used |
|
exclusively by the organization and other organizations eligible |
|
for an exemption from taxation under this section or Section 11.18; |
|
and |
|
(B) the land on which the incomplete improvement |
|
is located that will be reasonably necessary for the use of the |
|
improvement by the organization and other organizations eligible |
|
for an exemption from taxation under this section or Section 11.18. |
|
SECTION 35. Section 11.185(c), Tax Code, is amended to read |
|
as follows: |
|
(c) An organization entitled to an exemption under |
|
Subsection (a) is also entitled to an exemption from taxation of any |
|
building [or tangible personal property] the organization owns and |
|
uses in the administration of its acquisition, building, repair, or |
|
sale of property. To qualify for an exemption under this |
|
subsection, property must be used exclusively by the charitable |
|
organization, except that another individual or organization may |
|
use the property for activities incidental to the charitable |
|
organization's use that benefit the beneficiaries of the charitable |
|
organization. |
|
SECTION 36. Sections 11.20(a), (d), (f), (g), (h), (j), and |
|
(k), Tax Code, are amended to read as follows: |
|
(a) An organization that qualifies as a religious |
|
organization as provided by Subsection (c) is entitled to an |
|
exemption from taxation of: |
|
(1) the real property that is owned by the religious |
|
organization, is used primarily as a place of regular religious |
|
worship, and is reasonably necessary for engaging in religious |
|
worship; |
|
(2) [the tangible personal property that is owned by
|
|
the religious organization and is reasonably necessary for engaging
|
|
in worship at the place of worship specified in Subdivision (1);
|
|
[(3)] the real property that is owned by the religious |
|
organization and is reasonably necessary for use as a residence |
|
(but not more than one acre of land for each residence) if the |
|
property: |
|
(A) is used exclusively as a residence for those |
|
individuals whose principal occupation is to serve in the clergy of |
|
the religious organization; and |
|
(B) produces no revenue for the religious |
|
organization; |
|
(3) [(4)
the tangible personal property that is owned
|
|
by the religious organization and is reasonably necessary for use
|
|
of the residence specified by Subdivision (3);
|
|
[(5)] the real property owned by the religious |
|
organization consisting of: |
|
(A) an incomplete improvement that is under |
|
active construction or other physical preparation and that is |
|
designed and intended to be used by the religious organization as a |
|
place of regular religious worship when complete; and |
|
(B) the land on which the incomplete improvement |
|
is located that will be reasonably necessary for the religious |
|
organization's use of the improvement as a place of regular |
|
religious worship; |
|
(4) [(6)] the land that the religious organization |
|
owns for the purpose of expansion of the religious organization's |
|
place of regular religious worship or construction of a new place of |
|
regular religious worship if: |
|
(A) the religious organization qualifies other |
|
property, including a portion of the same tract or parcel of land, |
|
owned by the organization for an exemption under Subdivision (1) or |
|
(3) [(5)]; and |
|
(B) the land produces no revenue for the |
|
religious organization; and |
|
(5) [(7)] the real property owned by the religious |
|
organization that is leased to another person and used by that |
|
person for the operation of a school that qualifies as a school |
|
under Section 11.21(d). |
|
(d) Use of property that qualifies for the exemption |
|
prescribed by Subsection (a)(1) [or (2)] or by Subsection (h)(1) |
|
for occasional secular purposes other than religious worship does |
|
not result in loss of the exemption if the primary use of the |
|
property is for religious worship and all income from the other use |
|
is devoted exclusively to the maintenance and development of the |
|
property as a place of religious worship. |
|
(f) A property may not be exempted under Subsection (a)(3) |
|
[(a)(5)] for more than three years. |
|
(g) For purposes of Subsection (a)(3) [(a)(5)], an |
|
incomplete improvement is under physical preparation if the |
|
religious organization has engaged in architectural or engineering |
|
work, soil testing, land clearing activities, or site improvement |
|
work necessary for the construction of the improvement or has |
|
conducted an environmental or land use study relating to the |
|
construction of the improvement. |
|
(h) Property owned by this state or a political subdivision |
|
of this state, including a leasehold or other possessory interest |
|
in the property, that is held or occupied by an organization that |
|
qualifies as a religious organization as provided by Subsection (c) |
|
is entitled to an exemption from taxation if the property: |
|
(1) is used by the organization primarily as a place of |
|
regular religious worship and is reasonably necessary for engaging |
|
in religious worship; or |
|
(2) meets the qualifications for an exemption under |
|
Subsection (a)(3) [(a)(5)]. |
|
(j) A tract of land that is contiguous to the tract of land |
|
on which the religious organization's place of regular religious |
|
worship is located may not be exempted under Subsection (a)(4) |
|
[(a)(6)] for more than six years. A tract of land that is not |
|
contiguous to the tract of land on which the religious |
|
organization's place of regular religious worship is located may |
|
not be exempted under Subsection (a)(4) [(a)(6)] for more than |
|
three years. For purposes of this subsection, a tract of land is |
|
considered to be contiguous with another tract of land if the tracts |
|
are divided only by a road, railroad track, river, or stream. |
|
(k) For purposes of Subsection (a)(4) [(a)(6)], an |
|
application or statement accompanying an application for the |
|
exemption stating that the land is owned for the purposes described |
|
by Subsection (a)(4) [(a)(6)] and signed by an authorized officer |
|
of the organization is sufficient to establish that the land is |
|
owned for those purposes. |
|
SECTION 37. Sections 11.201(a) and (c), Tax Code, are |
|
amended to read as follows: |
|
(a) If land is sold or otherwise transferred to another |
|
person in a year in which the land receives an exemption under |
|
Section 11.20(a)(4) [11.20(a)(6)], an additional tax is imposed on |
|
the land equal to the tax that would have been imposed on the land |
|
had the land been taxed for each of the five years preceding the |
|
year in which the sale or transfer occurs in which the land received |
|
an exemption under that subsection, plus interest at an annual rate |
|
of seven percent calculated from the dates on which the taxes would |
|
have become due. |
|
(c) If only part of a parcel of land that is exempted under |
|
Section 11.20(a)(4) [11.20(a)(6)] is sold or transferred, the tax |
|
applies only to that part of the parcel and equals the taxes that |
|
would have been imposed had that part been taxed. |
|
SECTION 38. Sections 11.21(a), (b), and (f), Tax Code, are |
|
amended to read as follows: |
|
(a) A person is entitled to an exemption from taxation of: |
|
(1) the buildings [and tangible personal property] |
|
that the person owns and that are used for a school that is |
|
qualified as provided by Subsection (d) if: |
|
(A) the school is operated exclusively by the |
|
person owning the property; |
|
(B) except as permitted by Subsection (b), the |
|
buildings [and tangible personal property] are used exclusively for |
|
educational functions; and |
|
(C) the buildings [and tangible personal
|
|
property] are reasonably necessary for the operation of the school; |
|
and |
|
(2) the real property owned by the person consisting |
|
of: |
|
(A) an incomplete improvement that: |
|
(i) is under active construction or other |
|
physical preparation; and |
|
(ii) is designed and intended to be used for |
|
a school that is qualified as provided by Subsection (d); and |
|
(B) the land on which the incomplete improvement |
|
is located that will be reasonably necessary for the use of the |
|
improvement for a school that is qualified as provided by |
|
Subsection (d). |
|
(b) Use of exempt [tangible] property for functions other |
|
than educational functions does not result in loss of an exemption |
|
authorized by this section if those other functions are incidental |
|
to use of the property for educational functions and benefit the |
|
students or faculty of the school. |
|
(f) Notwithstanding Subsection (a), a person is entitled to |
|
an exemption from taxation of the buildings [and tangible personal
|
|
property] the person acquires for use for a school that meets each |
|
requirement of Subsection (d) if: |
|
(1) the person authorizes the former owner to continue |
|
to use the property pending the use of the property for a school; |
|
and |
|
(2) the former owner would be entitled to an exemption |
|
from taxation of the property if the former owner continued to own |
|
the property. |
|
SECTION 39. Section 11.23(m), Tax Code, is amended to read |
|
as follows: |
|
(m) National Hispanic Institute. The National Hispanic |
|
Institute is entitled to an exemption from taxation of the real [and
|
|
tangible personal] property it owns as long as the organization is |
|
exempt from federal income taxation under Section 501(a), Internal |
|
Revenue Code of 1986, as an organization described by Section |
|
501(c)(3) of that code. |
|
SECTION 40. Section 11.231(b), Tax Code, is amended to read |
|
as follows: |
|
(b) An association that qualifies as a nonprofit community |
|
business organization as provided by this section is entitled to an |
|
exemption from taxation of: |
|
(1) the buildings [and tangible personal property] |
|
that: |
|
(A) are owned by the nonprofit community business |
|
organization; and |
|
(B) except as permitted by Subsection (c), are |
|
used exclusively by qualified nonprofit community business |
|
organizations to perform their primary functions; and |
|
(2) the real property owned by the nonprofit community |
|
business organization consisting of: |
|
(A) an incomplete improvement that: |
|
(i) is under active construction or other |
|
physical preparation; and |
|
(ii) is designed and intended to be used |
|
exclusively by qualified nonprofit community business |
|
organizations; and |
|
(B) the land on which the incomplete improvement |
|
is located that will be reasonably necessary for the use of the |
|
improvement by qualified nonprofit community business |
|
organizations. |
|
SECTION 41. Sections 11.43(a), (b), (c), and (e), Tax Code, |
|
are amended to read as follows: |
|
(a) To receive an exemption, a person claiming the |
|
exemption, other than an exemption authorized by Section 11.11, |
|
11.12, or [11.14, 11.145,] 11.146[, 11.15, 11.16, 11.161, or 11.25
|
|
of this code], must apply for the exemption. To apply for an |
|
exemption, a person must file an exemption application form with |
|
the chief appraiser for the [each] appraisal office established for |
|
each county [district] in which the property subject to the claimed |
|
exemption has situs. |
|
(b) Except as provided by Subsection (c) and by Section |
|
[Sections] 11.184 [and 11.437], a person required to apply for an |
|
exemption must apply each year the person claims entitlement to the |
|
exemption. |
|
(c) An exemption provided by Section 11.13, 11.131, 11.132, |
|
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
|
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
|
[11.254,] 11.27, [11.271,] 11.29, 11.30, or 11.31, [or 11.315,] |
|
once allowed, need not be claimed in subsequent years, and except as |
|
otherwise provided by Subsection (e), the exemption applies to the |
|
property until it changes ownership or the person's qualification |
|
for the exemption changes. However, except as provided by |
|
Subsection (r), the chief appraiser may require a person allowed |
|
one of the exemptions in a prior year to file a new application to |
|
confirm the person's current qualification for the exemption by |
|
delivering a written notice that a new application is required, |
|
accompanied by an appropriate application form, to the person |
|
previously allowed the exemption. If the person previously allowed |
|
the exemption is 65 years of age or older, the chief appraiser may |
|
not cancel the exemption due to the person's failure to file the new |
|
application unless the chief appraiser complies with the |
|
requirements of Subsection (q), if applicable. |
|
(e) Except as provided by Section 11.422, 11.431, 11.433, |
|
11.434, 11.435, or 11.439, [or 11.4391,] if a person required to |
|
apply for an exemption in a given year fails to file timely a |
|
completed application form, the person may not receive the |
|
exemption for that year. |
|
SECTION 42. Section 21.06(a), Tax Code, is amended to read |
|
as follows: |
|
(a) Except as provided by Section 21.08 [Sections 21.07
|
|
through 21.09 of this code], intangible property is taxable by a |
|
taxing unit if the owner of the property resides in the unit on |
|
January 1, unless the property normally is used in this state for |
|
business purposes outside the unit. In that event, the intangible |
|
property is taxable by each taxing unit in which the property |
|
normally is used for business purposes. |
|
SECTION 43. Sections 22.01(a), (b), (c), (c-2), (f), and |
|
(g), Tax Code, are amended to read as follows: |
|
(a) [Except as provided by Chapter 24, a person shall render
|
|
for taxation all tangible personal property used for the production
|
|
of income that the person owns or that the person manages and
|
|
controls as a fiduciary on January 1.] A rendition statement shall |
|
contain: |
|
(1) the name and address of the property owner; |
|
(2) a description of the property by type or category; |
|
(3) [if the property is inventory, a description of
|
|
each type of inventory and a general estimate of the quantity of
|
|
each type of inventory;
|
|
[(4)] the physical location or taxable situs of the |
|
property; and |
|
(4) [(5)] the property owner's good faith estimate of |
|
the market value of the property or, at the option of the property |
|
owner, the historical cost when new and the year of acquisition of |
|
the property. |
|
(b) When required by the chief appraiser, a person shall |
|
render for taxation any [other] taxable property that the person |
|
[he] owns or that the person [he] manages and controls as a |
|
fiduciary on January 1. |
|
(c) A person may render for taxation any property that the |
|
person [he] owns or that the person [he] manages and controls as a |
|
fiduciary on January 1, although the person [he] is not required to |
|
render it by Subsection [(a) or] (b) [of this section]. |
|
(c-2) With the consent of the property owner, a secured |
|
party may render for taxation any property of the property owner in |
|
which the secured party has a security interest on January 1, |
|
although the secured party is not required to render the property by |
|
Subsection [(a) or] (b). This subsection applies only to property |
|
that has a historical cost when new of more than $50,000. |
|
(f) Notwithstanding Subsection [Subsections] (a) [and (b)], |
|
a rendition statement of a person who owns [tangible personal] |
|
property [used for the production of income] located in the county |
|
for which the appraisal office is established [district] that, in |
|
the owner's opinion, has an aggregate value of less than $20,000 is |
|
required to contain only: |
|
(1) the name and address of the property owner; |
|
(2) a general description of the property by type or |
|
category; and |
|
(3) the physical location or taxable situs of the |
|
property. |
|
(g) A person's good faith estimate of the market value of |
|
the property under Subsection (a)(4) [(a)(5)] is solely for the |
|
purpose of compliance with any [the] requirement to render |
|
[tangible personal] property and is inadmissible in any subsequent |
|
protest, hearing, appeal, suit, or other proceeding under this |
|
title involving the property, except for: |
|
(1) a proceeding to determine whether the person |
|
complied with this section; |
|
(2) a proceeding under Section 22.29(b); or |
|
(3) a protest under Section 41.41. |
|
SECTION 44. Section 22.02, Tax Code, is amended to read as |
|
follows: |
|
Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING |
|
TAX YEAR [OR FOR WHICH EXEMPTION APPLICATION IS DENIED]. [(a)] If |
|
an exemption applicable to a property on January 1 terminates |
|
during the tax year, the person who owns or acquires the property on |
|
the date applicability of the exemption terminates shall render the |
|
property for taxation within 30 days after the date of termination. |
|
[(b)
If the chief appraiser denies an application for an
|
|
exemption for property described by Section 22.01(a), the person
|
|
who owns the property on the date the application is denied shall
|
|
render the property for taxation in the manner provided by Section
|
|
22.01 within 30 days after the date of denial.] |
|
SECTION 45. Section 22.05, Tax Code, is amended to read as |
|
follows: |
|
Sec. 22.05. RENDITION BY RAILROAD. (a) A [In addition to
|
|
other reports required by Chapter 24 of this code, a] railroad |
|
corporation shall render the real property the railroad corporation |
|
owns or possesses as of January 1. |
|
(b) The rendition shall: |
|
(1) list all real property other than the property |
|
covered by Subdivision (2) [of this subsection]; and |
|
(2) list the number of miles of railroad together with |
|
the market value per mile, which value shall include right-of-way, |
|
roadbed, superstructure, and all buildings and improvements used in |
|
the operation of the railroad[; and
|
|
[(3)
list all personal property as required by Section
|
|
22.01 of this code]. |
|
SECTION 46. The heading to Section 22.07, Tax Code, is |
|
amended to read as follows: |
|
Sec. 22.07. STATEMENT INDICATING HOW VALUE RENDERED |
|
[INSPECTION OF PROPERTY]. |
|
SECTION 47. Section 22.07, Tax Code, is amended by amending |
|
Subsection (c) and adding Subsection (c-1) to read as follows: |
|
(c) The chief appraiser may request, either in writing or by |
|
electronic means, that the property owner provide a statement |
|
containing supporting information indicating how the value |
|
rendered under Section 22.01(a)(4) [22.01(a)(5)] was determined. |
|
The statement must: |
|
(1) summarize information sufficient to identify the |
|
property, including: |
|
(A) the physical and economic characteristics |
|
relevant to the opinion of value, if appropriate; and |
|
(B) the source of the information used; |
|
(2) state the effective date of the opinion of value; |
|
and |
|
(3) explain the basis of the value rendered. |
|
(c-1) If the property owner is a business with 50 employees |
|
or less, the property owner may base the estimate of value on the |
|
depreciation schedules used for federal income tax purposes. |
|
SECTION 48. Section 23.01(f), Tax Code, is amended to read |
|
as follows: |
|
(f) The selection of comparable properties and the |
|
application of appropriate adjustments for the determination of an |
|
appraised value of property by any person under Section 41.43(b) |
|
[41.43(b)(3)] or 42.26(a) [42.26(a)(3)] must be based on the |
|
application of generally accepted appraisal methods and |
|
techniques. Adjustments must be based on recognized methods and |
|
techniques that are necessary to produce a credible opinion. |
|
SECTION 49. Section 23.0101, Tax Code, is amended to read as |
|
follows: |
|
Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL |
|
METHODS. (a) Except as provided by Subsections (b) and (c), in |
|
[In] determining the market value of property, the chief appraiser |
|
shall consider the cost, income, and market data comparison methods |
|
of appraisal and use the most appropriate method. |
|
(b) In determining the market value of residential real |
|
property consisting of a single-family home, duplex, triplex, or |
|
quadraplex constructed by or on behalf of the owner, the chief |
|
appraiser shall use the cost method of appraisal. |
|
(c) Except as otherwise provided by this title, in |
|
determining the market value of real property other than a |
|
single-family home, duplex, triplex, quadraplex, or tract of |
|
unimproved land, the chief appraiser shall use the income method of |
|
appraisal. |
|
SECTION 50. Section 23.014, Tax Code, is amended to read as |
|
follows: |
|
Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. In |
|
[Except as provided by Section 23.24(b), in] determining the market |
|
value of real property, the chief appraiser shall analyze the |
|
effect on that value of, and exclude from that value the value of, |
|
any: |
|
(1) tangible personal property, including trade |
|
fixtures; |
|
(2) intangible personal property; or |
|
(3) other property that is not subject to appraisal as |
|
real property. |
|
SECTION 51. Section 23.02, Tax Code, is amended to read as |
|
follows: |
|
Sec. 23.02. REAPPRAISAL OF PROPERTY DAMAGED IN DISASTER |
|
AREA. (a) The chief appraiser of an appraisal office that |
|
appraises property for [governing body of] a taxing unit that is |
|
located partly or entirely inside an area declared to be a disaster |
|
area by the governor shall reappraise [may authorize reappraisal
|
|
of] all property damaged in the disaster at its market value |
|
immediately after the disaster. |
|
(b) The chief appraiser [If a taxing unit authorizes a
|
|
reappraisal pursuant to this section, the appraisal office] shall |
|
complete the reappraisal as soon as practicable. The chief |
|
appraiser [appraisal office] shall include on the appraisal |
|
records, in addition to other information required or authorized by |
|
law: |
|
(1) the date of the disaster; and |
|
(2) the appraised value of the property after the |
|
disaster[; and
|
|
[(3)
if the reappraisal is not authorized by all
|
|
taxing units in which the property is located, an indication of the
|
|
taxing units to which the reappraisal applies]. |
|
(c) A taxing unit for which property is reappraised [that
|
|
authorizes a reappraisal] under this section must pay the appraisal |
|
office [district] all the costs of making the reappraisal. If |
|
property in the same territory is reappraised for two or more taxing |
|
units [provide for the reappraisal in the same territory], each |
|
taxing unit shall share the costs of the reappraisal in that |
|
territory in the proportion the total dollar amount of taxes each |
|
taxing unit imposed in that territory in the preceding year bears to |
|
the total dollar amount of taxes all taxing units [providing for
|
|
reappraisal of that territory] imposed in that territory in the |
|
preceding year. |
|
(d) If property damaged in a disaster is reappraised for a |
|
taxing unit as provided by this section, the governing body of the |
|
taxing unit shall provide for prorating the taxes on the property |
|
for the year in which the disaster occurred. The [If the taxes are] |
|
prorated[,] taxes due on the property are determined as follows: |
|
the taxes on the property based on its value on January 1 of that |
|
year are multiplied by a fraction, the denominator of which is 365 |
|
and the numerator of which is the number of days before the date the |
|
disaster occurred; the taxes on the property based on its |
|
reappraised value are multiplied by a fraction, the denominator of |
|
which is 365 and the numerator of which is the number of days, |
|
including the date the disaster occurred, remaining in the year; |
|
and the total of the two amounts is the amount of taxes on the |
|
property for the year. |
|
SECTION 52. Sections 23.12(a) and (f), Tax Code, are |
|
amended to read as follows: |
|
(a) The [Except as provided by Sections 23.121, 23.1241,
|
|
23.124, and 23.127, the] market value of a real property [an] |
|
inventory is the price for which it would sell as a unit to a |
|
purchaser who would continue the business. A real property [An] |
|
inventory includes [shall include] residential real property which |
|
has never been occupied as a residence and is held for sale in the |
|
ordinary course of a trade or business, provided that the |
|
residential real property remains unoccupied, is not leased or |
|
rented, and produces no income. |
|
(f) The owner of an inventory [other than a dealer's motor
|
|
vehicle inventory as that term is defined by Section 23.121, a
|
|
dealer's heavy equipment inventory as that term is defined by
|
|
Section 23.1241, or a dealer's vessel and outboard motor inventory
|
|
as that term is defined by Section 23.124, or a retail manufactured
|
|
housing inventory as that term is defined by Section 23.127] may |
|
elect to have the inventory appraised at its market value as of |
|
September 1 of the year preceding the tax year to which the |
|
appraisal applies by filing an application with the chief appraiser |
|
requesting that the inventory be appraised as of September 1. The |
|
application must clearly describe the inventory to which it applies |
|
and be signed by the owner of the inventory. The application |
|
applies to the appraisal of the inventory in each tax year that |
|
begins after the next August 1 following the date the application is |
|
filed with the chief appraiser unless the owner of the inventory by |
|
written notice filed with the chief appraiser revokes the |
|
application or the ownership of the inventory changes. A notice |
|
revoking the application is effective for each tax year that begins |
|
after the next September following the date the notice of |
|
revocation is filed with the chief appraiser. |
|
SECTION 53. Section 23.23(a), Tax Code, is amended to read |
|
as follows: |
|
(a) Regardless [Notwithstanding the requirements of Section
|
|
25.18 and regardless] of whether the appraisal office has appraised |
|
the property and determined the market value of the property for the |
|
tax year, an appraisal office may increase the appraised value of a |
|
residence homestead for a tax year to an amount not to exceed the |
|
lesser of: |
|
(1) the market value of the property for the most |
|
recent tax year that the market value was determined by the |
|
appraisal office; or |
|
(2) the sum of: |
|
(A) 10 percent of the appraised value of the |
|
property for the preceding tax year; |
|
(B) the appraised value of the property for the |
|
preceding tax year; and |
|
(C) the market value of all new improvements to |
|
the property. |
|
SECTION 54. Subchapter B, Chapter 23, Tax Code, is amended |
|
by adding Section 23.231 to read as follows: |
|
Sec. 23.231. LIMITATION ON APPRAISED VALUE OF CERTAIN REAL |
|
PROPERTY. (a) This section applies only to residential real |
|
property consisting of a single-family home, duplex, triplex, or |
|
quadraplex or to a tract of unimproved land that the owner acquired |
|
as a bona fide purchaser for value. |
|
(b) This section applies to property only if the owner |
|
discloses the purchase price the owner paid for the property to the |
|
appraisal office. |
|
(c) This section does not apply to property if: |
|
(1) the purchase of the property was made: |
|
(A) pursuant to a court order; |
|
(B) from a trustee in bankruptcy; |
|
(C) by one co-owner from one or more other |
|
co-owners; |
|
(D) from a spouse or a person or persons within |
|
the first or second degree of lineal consanguinity of one or more of |
|
the purchasers; or |
|
(E) from a governmental entity; or |
|
(2) the chief appraiser determines that the owner of |
|
the property was not a bona fide purchaser for value under criteria |
|
established by rules adopted by the comptroller for that purpose. |
|
(d) Regardless of whether the appraisal office has |
|
appraised the property and determined the market value of the |
|
property for the tax year, the appraised value of property for a tax |
|
year may not exceed the lesser of: |
|
(1) the market value of the property; or |
|
(2) the sum of: |
|
(A) the purchase price paid by the property owner |
|
for the property; and |
|
(B) the market value of each new improvement to |
|
the property as of January 1 of the first tax year in which the |
|
improvement was added to the appraisal roll. |
|
(e) When appraising property, the chief appraiser shall: |
|
(1) appraise the property at its market value; and |
|
(2) include in the appraisal records both the market |
|
value of the property and the amount computed under Subsection |
|
(d)(2). |
|
(f) The limitation provided by Subsection (a) takes effect |
|
as to property on January 1 of the first tax year the owner |
|
qualifies the property for a limitation under this section. The |
|
limitation expires on January 1 of the first tax year that neither |
|
the owner of the property when the limitation took effect nor the |
|
owner's spouse or surviving spouse qualifies for the limitation. |
|
(g) This section does not apply to property appraised under |
|
Subchapter C, D, E, F, or G. |
|
(h) To receive a limitation on appraised value under this |
|
section, the owner of the property must apply for the limitation. |
|
To apply for the limitation, the owner must file an application with |
|
the chief appraiser for each appraisal office in which the property |
|
subject to the claimed limitation has situs. The application must |
|
be filed not later than May 1 of the year after the year in which the |
|
owner acquired the property. The comptroller by rule shall |
|
prescribe the form for the application to ensure that the applicant |
|
furnishes the information necessary to determine the applicant's |
|
eligibility for the limitation, including the price for which the |
|
applicant acquired the property. |
|
(i) In this section, "new improvement" means an improvement |
|
to property made since the owner acquired the property that |
|
increases the market value of the property. The term does not |
|
include repairs to or ordinary maintenance of an existing structure |
|
or the grounds or another feature of the property. |
|
(j) Notwithstanding Subsections (d) and (i) and except as |
|
provided by Subdivision (2) of this subsection, an improvement to |
|
property that would otherwise constitute a new improvement is not |
|
treated as a new improvement if the improvement is a replacement |
|
structure for a structure that was rendered uninhabitable or |
|
unusable by a casualty or by wind or water damage. For purposes of |
|
appraising the property under Subsection (d) in the tax year in |
|
which the structure would have constituted a new improvement: |
|
(1) the appraised value the property would have had in |
|
the preceding tax year if the casualty or damage had not occurred is |
|
considered to be the appraised value of the property for that year, |
|
regardless of whether that appraised value exceeds the actual |
|
appraised value of the property for that year as limited by |
|
Subsection (d); and |
|
(2) the replacement structure is considered to be a |
|
new improvement only if: |
|
(A) the square footage of the replacement |
|
structure exceeds that of the replaced structure as that structure |
|
existed before the casualty or damage occurred; or |
|
(B) the exterior of the replacement structure is |
|
of higher quality construction and composition than that of the |
|
replaced structure. |
|
(k) In this subsection, "disaster recovery program" means |
|
the disaster recovery program administered by the General Land |
|
Office that is funded with community development block grant |
|
disaster recovery money authorized by the Consolidated Security, |
|
Disaster Assistance, and Continuing Appropriations Act, 2009 (Pub. |
|
L. No. 110-329), and the Consolidated and Further Continuing |
|
Appropriations Act, 2012 (Pub. L. No. 112-55). Notwithstanding |
|
Subsection (j)(2), and only to the extent necessary to satisfy the |
|
requirements of the disaster recovery program, a replacement |
|
structure described by that subdivision is not considered to be a |
|
new improvement if to satisfy the requirements of the disaster |
|
recovery program it was necessary that: |
|
(1) the square footage of the replacement structure |
|
exceed that of the replaced structure as that structure existed |
|
before the casualty or damage occurred; or |
|
(2) the exterior of the replacement structure be of |
|
higher quality construction and composition than that of the |
|
replaced structure. |
|
(l) For purposes of Subsection (d)(2)(B), an improvement is |
|
considered to be a new improvement in a tax year if the market value |
|
of the improvement increased from the value of the improvement in |
|
the preceding tax year because the improvement was not complete in |
|
the preceding tax year. |
|
SECTION 55. The heading to Section 25.18, Tax Code, is |
|
amended to read as follows: |
|
Sec. 25.18. REAPPRAISAL OF PROPERTY [PERIODIC
|
|
REAPPRAISALS]. |
|
SECTION 56. Section 25.18(a), Tax Code, is amended to read |
|
as follows: |
|
(a) An [Each] appraisal office may reappraise [shall
|
|
implement the plan for periodic reappraisal of] property if the |
|
chief appraiser determines that conditions warrant the reappraisal |
|
[approved by the board of directors under Section 6.05(i)]. |
|
SECTION 57. Section 25.19(b), Tax Code, is amended to read |
|
as follows: |
|
(b) The chief appraiser shall [separate real from personal
|
|
property and] include in the notice for each property: |
|
(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 appraised value of the property for the |
|
current year, the kind and amount of each exemption and partial |
|
exemption, if any, approved for the property for the current year |
|
and for the preceding year, and, if an exemption or partial |
|
exemption that was approved for the preceding year was canceled or |
|
reduced for the current year, the amount of the exemption or partial |
|
exemption canceled or reduced; |
|
(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"; |
|
(7) a detailed explanation of the time and procedure |
|
for protesting the value; |
|
(8) the date and place the appraisal review board will |
|
begin hearing protests; and |
|
(9) a brief explanation that the governing body of |
|
each taxing unit decides whether or not taxes on the property will |
|
increase and the appraisal office [district] only determines the |
|
value of the property. |
|
SECTION 58. Sections 26.012(6) and (15), Tax Code, are |
|
amended to read as follows: |
|
(6) "Current total value" means the total taxable |
|
value of property listed on the appraisal roll for the current year, |
|
including all appraisal roll supplements and corrections as of the |
|
date of the calculation, less the taxable value of property |
|
exempted for the current tax year for the first time under Section |
|
11.31 [or 11.315], except that: |
|
(A) the current total value for a school district |
|
excludes: |
|
(i) the total value of homesteads that |
|
qualify for a tax limitation as provided by Section 11.26; and |
|
(ii) new property value of property that is |
|
subject to an agreement entered into under Chapter 313; and |
|
(B) the current total value for a county, |
|
municipality, or junior college district excludes the total value |
|
of homesteads that qualify for a tax limitation provided by Section |
|
11.261. |
|
(15) "Lost property levy" means the amount of taxes |
|
levied in the preceding year on property value that was taxable in |
|
the preceding year but is not taxable in the current year because |
|
the property is exempt in the current year under a provision of this |
|
code [other than Section 11.251 or 11.253], the property has |
|
qualified for special appraisal under Chapter 23 in the current |
|
year, or the property is located in territory that has ceased to be |
|
a part of the unit since the preceding year. |
|
SECTION 59. Section 26.09(b), Tax Code, is amended to read |
|
as follows: |
|
(b) [The county assessor-collector shall add the properties
|
|
and their values certified to him as provided by Chapter 24 of this
|
|
code to the appraisal roll for county tax purposes.] The county |
|
assessor-collector shall use the appraisal roll certified to the |
|
county assessor-collector [him] as provided by Section 26.01 [with
|
|
the added properties and values] to calculate county taxes. |
|
SECTION 60. Section 31.032(a), Tax Code, is amended to read |
|
as follows: |
|
(a) This section applies only to: |
|
(1) real property that: |
|
(A) is: |
|
(i) the residence homestead of the owner or |
|
consists of property that is used for residential purposes and that |
|
has fewer than five living units; or |
|
(ii) owned or leased by a business entity |
|
that had not more than the amount calculated as provided by |
|
Subsection (h) in gross receipts in the entity's most recent |
|
federal tax year or state franchise tax annual period, according to |
|
the applicable federal income tax return or state franchise tax |
|
report of the entity; |
|
(B) is located in a disaster area; and |
|
(C) has been damaged as a direct result of the |
|
disaster; and |
|
(2) [tangible personal property that is owned or
|
|
leased by a business entity described by Subdivision (1)(A)(ii);
|
|
and
|
|
[(3)] taxes that are imposed on the property by a |
|
taxing unit before the first anniversary of the disaster. |
|
SECTION 61. Section 41.43(b), Tax Code, is amended to read |
|
as follows: |
|
(b) A protest on the ground of unequal appraisal of property |
|
shall be determined in favor of the protesting party unless the |
|
appraisal office [district] establishes that[:
|
|
[(1)
the appraisal ratio of the property is equal to or
|
|
less than the median level of appraisal of a reasonable and
|
|
representative sample of other properties in the appraisal
|
|
district;
|
|
[(2)
the appraisal ratio of the property is equal to or
|
|
less than the median level of appraisal of a sample of properties in
|
|
the appraisal district consisting of a reasonable number of other
|
|
properties similarly situated to, or of the same general kind or
|
|
character as, the property subject to the protest; or
|
|
[(3)] the appraised value of the property is equal to |
|
or less than the median appraised value of a reasonable number of |
|
comparable properties appropriately adjusted. |
|
SECTION 62. Section 41.44(a), Tax Code, is amended to read |
|
as follows: |
|
(a) Except as provided by Subsections (b), (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) not later than May 15 or the 30th day after the |
|
date that notice to the property owner was delivered to the property |
|
owner as provided by Section 25.19, whichever is later; |
|
(2) 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; or |
|
(3) 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)
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]. |
|
SECTION 63. Section 42.01, Tax Code, is amended to read as |
|
follows: |
|
Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A |
|
property owner is entitled to appeal[:
|
|
[(1)] an order of the appraisal review board |
|
determining: |
|
(1) [(A)] a protest by the property owner as provided |
|
by Subchapter C of Chapter 41; |
|
(2) [(B)] a determination of an appraisal review board |
|
on a motion filed under Section 25.25; or |
|
(3) [(C)] a determination of an appraisal review board |
|
that the property owner has forfeited the right to a final |
|
determination of a motion filed under Section 25.25 or of a protest |
|
under Section 41.411 for failing to comply with the prepayment |
|
requirements of Section 25.26 or 41.4115, as applicable[; or
|
|
[(D)
a determination of an appraisal review board
|
|
of eligibility for a refund requested under Section 23.1243; or
|
|
[(2)
an order of the comptroller issued as provided by
|
|
Subchapter B, Chapter 24, apportioning among the counties the
|
|
appraised value of railroad rolling stock owned by the property
|
|
owner]. |
|
(b) A property owner who establishes that the owner did not |
|
forfeit the right to a final determination of a motion or of a |
|
protest in an appeal under Subsection (a)(3) [(a)(1)(C)] is |
|
entitled to a final determination of the court, as applicable: |
|
(1) of the motion filed under Section 25.25; or |
|
(2) of the protest under Section 41.411 of the failure |
|
of the chief appraiser or appraisal review board to provide or |
|
deliver a notice to which the property owner is entitled, and, if |
|
failure to provide or deliver the notice is established, of a |
|
protest made by the property owner on any other grounds of protest |
|
authorized by this title relating to the property to which the |
|
notice applies. |
|
SECTION 64. Section 42.21(b), Tax Code, is amended to read |
|
as follows: |
|
(b) A petition for review brought under Section 42.02 must |
|
be brought against the owner of the property involved in the appeal. |
|
A petition for review brought under Section 42.031 must be brought |
|
against the appraisal office [district] and against the owner of |
|
the property involved in the appeal. [A petition for review brought
|
|
under Section 42.01(a)(2) or 42.03 must be brought against the
|
|
comptroller.] Any other petition for review under this chapter |
|
must be brought against the appraisal office [district]. A |
|
petition for review may not be brought against the appraisal review |
|
board. An appraisal office [district] may hire an attorney that |
|
represents the office [district] to represent the appraisal review |
|
board established for the office [district] to file an answer and |
|
obtain a dismissal of a suit filed against the appraisal review |
|
board in violation of this subsection. |
|
SECTION 65. Section 42.22, Tax Code, as amended by Chapters |
|
667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature, |
|
Regular Session, 1993, is reenacted and amended to read as follows: |
|
Sec. 42.22. VENUE. (a) Except as provided by Subsection |
|
[Subsections] (b) of this section [and (c),] and by Section 42.221, |
|
venue is in the county in which the appraisal review board that |
|
issued the order appealed is located. |
|
(b) Venue of an action brought under Section 42.01(a) |
|
[42.01(1)] is in the county in which the property is located or in |
|
the county in which the appraisal review board that issued the order |
|
is located. |
|
[(c)
Venue is in Travis County if the order appealed was
|
|
issued by the comptroller.] |
|
SECTION 66. Sections 42.23(f) and (i), Tax Code, are |
|
amended to read as follows: |
|
(f) For purposes of a no-evidence motion for summary |
|
judgment filed by a party to an appeal under this chapter, the offer |
|
of evidence, including an affidavit or testimony, by any person, |
|
including the appraisal office [district], the property owner, or |
|
the owner's agent, that was presented at the hearing on the protest |
|
before the appraisal review board constitutes sufficient evidence |
|
to deny the motion. |
|
(i) If an appraisal office [district] employee testifies as |
|
to the value of real property in an appeal under Section 42.25 or |
|
42.26, the court may give preference to an employee who is a person |
|
authorized to perform an appraisal of real estate under Section |
|
1103.201, Occupations Code. |
|
SECTION 67. Sections 42.26(a), (b), and (d), Tax Code, are |
|
amended to read as follows: |
|
(a) The district court shall grant relief on the ground that |
|
a property is appraised unequally if[:
|
|
[(1)
the appraisal ratio of the property exceeds by at
|
|
least 10 percent the median level of appraisal of a reasonable and
|
|
representative sample of other properties in the appraisal
|
|
district;
|
|
[(2)
the appraisal ratio of the property exceeds by at
|
|
least 10 percent the median level of appraisal of a sample of
|
|
properties in the appraisal district consisting of a reasonable
|
|
number of other properties similarly situated to, or of the same
|
|
general kind or character as, the property subject to the appeal; or
|
|
[(3)] the appraised value of the property exceeds the |
|
median appraised value of a reasonable number of comparable |
|
properties appropriately adjusted. |
|
(b) [If a property owner is entitled to relief under
|
|
Subsection (a)(1), the court shall order the property's appraised
|
|
value changed to the value as calculated on the basis of the median
|
|
level of appraisal according to Subsection (a)(1). If a property
|
|
owner is entitled to relief under Subsection (a)(2), the court
|
|
shall order the property's appraised value changed to the value
|
|
calculated on the basis of the median level of appraisal according
|
|
to Subsection (a)(2).] If a property owner is entitled to relief |
|
under Subsection (a) [Subsection (a)(3)], the court shall order the |
|
property's appraised value changed to the value calculated on the |
|
basis of the median appraised value according to that subsection |
|
[Subsection (a)(3). If a property owner is entitled to relief under
|
|
more than one subdivision of Subsection (a), the court shall order
|
|
the property's appraised value changed to the value that results in
|
|
the lowest appraised value]. The court shall determine the [each
|
|
applicable median level of appraisal or] median appraised value |
|
according to law[,] and is not required to adopt the [median level
|
|
of appraisal or] median appraised value proposed by a party to the |
|
appeal. [The court may not limit or deny relief to the property
|
|
owner entitled to relief under a subdivision of Subsection (a)
|
|
because the appraised value determined according to another
|
|
subdivision of Subsection (a) results in a higher appraised value.] |
|
(d) For purposes of this section, the value of the property |
|
subject to the suit and the value of a comparable property [or
|
|
sample property] that is used for comparison must be the market |
|
value determined by the appraisal office [district] when the |
|
property is [a residence homestead] subject to the limitation on |
|
appraised value imposed by Section 23.23 or 23.231. |
|
SECTION 68. Sections 151.356(a) and (c), Tax Code, are |
|
amended to read as follows: |
|
(a) In this section: |
|
(1) "Environmental protection agency of the United |
|
States" includes: |
|
(A) the United States Department of the Interior |
|
and any agency, bureau, or other entity established in that |
|
department, including the Bureau of Safety and Environmental |
|
Enforcement and the Bureau of Ocean Energy Management; and |
|
(B) any other department, agency, bureau, or |
|
entity of the United States that prescribes rules or regulations |
|
described by Subdivision (3)(A). |
|
(2) "Offshore[, "offshore] spill response containment |
|
property" means tangible personal property: |
|
(A) used, constructed, acquired, stored, or |
|
installed solely as part of, or used solely for the development, |
|
improvement, storage, deployment, repair, maintenance, or testing |
|
of, an offshore spill response containment system that is stored |
|
while not in use in a county bordering on the Gulf of Mexico or on a |
|
bay or other body of water immediately adjacent to the Gulf of |
|
Mexico [(1) described by Section 11.271(c)]; |
|
(B) [(2)] owned or leased by an entity formed |
|
primarily for the purpose of designing, developing, modifying, |
|
enhancing, assembling, operating, deploying, and maintaining an |
|
offshore spill response containment system [described by Section
|
|
11.271(f)]; and |
|
(C) [(3)] used or intended to be used solely in |
|
an offshore spill response containment system [as defined by
|
|
Section 11.271(a)]. |
|
(3) "Offshore spill response containment system" |
|
means a marine or mobile containment system that: |
|
(A) is designed and used or intended to be used |
|
solely to implement a response plan that meets or exceeds rules or |
|
regulations adopted by any environmental protection agency of the |
|
United States, this state, or a political subdivision of this state |
|
for the control, reduction, or monitoring of air, water, or land |
|
pollution in the event of a blowout or loss of control of an |
|
offshore well drilled or used for the exploration for or production |
|
of oil or gas; |
|
(B) has a design capability to respond to a |
|
blowout or loss of control of an offshore well drilled or used for |
|
the exploration for or production of oil or gas that is drilled in |
|
more than 5,000 feet of water; |
|
(C) is used or intended to be used solely to |
|
respond to a blowout or loss of control of an offshore well drilled |
|
or used for the exploration for or production of oil or gas without |
|
regard to the depth of the water in which the well is drilled; and |
|
(D) except for any monitoring function for which |
|
the system may be used, is used or intended to be used as a temporary |
|
measure to address fugitive oil, gas, sulfur, or other minerals |
|
after a leak has occurred and is not used or intended to be used |
|
after the leak has been contained as a continuing means of producing |
|
oil, gas, sulfur, or other minerals. |
|
(4) "Rules or regulations adopted by any environmental |
|
protection agency of the United States" includes 30 C.F.R. Part 254 |
|
and any corresponding provision or provisions of succeeding, |
|
similar, substitute, proposed, or final federal regulations. |
|
(c) The sale, lease, rental, storage, use, or other |
|
consumption by an entity described by Subsection (a)(2)(B) [Section
|
|
11.271(f)] of offshore spill response containment property used |
|
solely for the purposes described by [Section 11.271(c) and] this |
|
section is exempted from the taxes imposed by this chapter. |
|
SECTION 69. Section 312.007(a), Tax Code, is amended to |
|
read as follows: |
|
(a) In this section, "abatement period" means the period |
|
during which all or a portion of the value of real property [or
|
|
tangible personal property] that is the subject of a tax abatement |
|
agreement is exempt from taxation. |
|
SECTION 70. Sections 312.204(a), (e), and (g), Tax Code, |
|
are amended to read as follows: |
|
(a) The governing body of a municipality eligible to enter |
|
into tax abatement agreements under Section 312.002 may agree in |
|
writing with the owner of taxable real property that is located in a |
|
reinvestment zone, but that is not in an improvement project |
|
financed by tax increment bonds, to exempt from taxation a portion |
|
of the value of the real property [or of tangible personal property
|
|
located on the real property, or both,] for a period not to exceed |
|
10 years, on the condition that the owner of the property make |
|
specific improvements or repairs to the property. The governing |
|
body of an eligible municipality may agree in writing with the owner |
|
of a leasehold interest in tax-exempt real property that is located |
|
in a reinvestment zone, but that is not in an improvement project |
|
financed by tax increment bonds, to exempt a portion of the value of |
|
property subject to ad valorem taxation, including the leasehold |
|
interest or [,] improvements [, or tangible personal property] |
|
located on the real property, for a period not to exceed 10 years, |
|
on the condition that the owner of the leasehold interest make |
|
specific improvements or repairs to the real property. A tax |
|
abatement agreement under this section is subject to the rights of |
|
holders of outstanding bonds of the municipality. An agreement |
|
exempting taxable real property or leasehold interests or |
|
improvements on tax-exempt real property may provide for the |
|
exemption of such taxable interests in each year covered by the |
|
agreement only to the extent its value for that year exceeds its |
|
value for the year in which the agreement is executed. [An
|
|
agreement exempting tangible personal property located on taxable
|
|
or tax-exempt real property may provide for the exemption of
|
|
tangible personal property located on the real property in each
|
|
year covered by the agreement other than tangible personal property
|
|
that was located on the real property at any time before the period
|
|
covered by the agreement with the municipality, including inventory
|
|
and supplies.] In a municipality that has a comprehensive zoning |
|
ordinance, an improvement, repair, development, or redevelopment |
|
taking place under an agreement under this section must conform to |
|
the comprehensive zoning ordinance. |
|
(e) The governing body of a municipality eligible to enter |
|
into tax abatement agreements under Section 312.002 may agree in |
|
writing with the owner or lessee of real property that is located in |
|
a reinvestment zone to exempt from taxation for a period not to |
|
exceed 10 years a portion of the value of the real property [or of
|
|
personal property, or both,] located within the zone and owned or |
|
leased by a certificated air carrier, on the condition that the |
|
certificated air carrier make specific real property improvements |
|
or lease for a term of 10 years or more real property improvements |
|
located within the reinvestment zone. An agreement may provide for |
|
the exemption of the real property in each year covered by the |
|
agreement to the extent its value for that year exceeds its value |
|
for the year in which the agreement is executed. [An agreement may
|
|
provide for the exemption of the personal property owned or leased
|
|
by a certificated air carrier located within the reinvestment zone
|
|
in each year covered by the agreement other than specific personal
|
|
property that was located within the reinvestment zone at any time
|
|
before the period covered by the agreement with the municipality.] |
|
(g) Notwithstanding the other provisions of this chapter, |
|
the governing body of a municipality eligible to enter into tax |
|
abatement agreements under Section 312.002 may agree in writing |
|
with the owner of real property that is located in a reinvestment |
|
zone to exempt from taxation for a period not to exceed five years a |
|
portion of the value of the real property [or of tangible personal
|
|
property located on the real property, or both,] that is used to |
|
provide housing for military personnel employed at a military |
|
facility located in or near the municipality. An agreement may |
|
provide for the exemption of the real property in each year covered |
|
by the agreement only to the extent its value for that year exceeds |
|
its value for the year in which the agreement is executed. [An
|
|
agreement may provide for the exemption of tangible personal
|
|
property located on the real property in each year covered by the
|
|
agreement other than tangible personal property that was located on
|
|
the real property at any time before the period covered by the
|
|
agreement with the municipality and other than inventory or
|
|
supplies.] The governing body of the municipality may adopt |
|
guidelines and criteria for tax abatement agreements entered into |
|
under this subsection that are different from the guidelines and |
|
criteria that apply to tax abatement agreements entered into under |
|
another provision of this section. Tax abatement agreements |
|
entered into under this subsection are not required to contain |
|
identical terms for the portion of the value of the property that is |
|
to be exempt or for the duration of the exemption as tax abatement |
|
agreements entered into with the owners of property in the |
|
reinvestment zone under another provision of this section. |
|
SECTION 71. Section 312.210(b), Tax Code, is amended to |
|
read as follows: |
|
(b) A tax abatement agreement with the owner of real |
|
property [or tangible personal property] that is located in the |
|
reinvestment zone described by Subsection (a) and in a school |
|
district that has a wealth per student that does not exceed the |
|
equalized wealth level must exempt from taxation: |
|
(1) the portion of the value of the property in the |
|
amount specified in the joint agreement among the municipality, |
|
county, and junior college district; and |
|
(2) an amount equal to 10 percent of the maximum |
|
portion of the value of the property that may under Section |
|
312.204(a) be otherwise exempted from taxation. |
|
SECTION 72. Section 312.211(a), Tax Code, is amended to |
|
read as follows: |
|
(a) This section applies only to [:
|
|
[(1)] real property: |
|
(1) [(A)] that is located in a reinvestment zone; |
|
(2) [(B)] that is not in an improvement project |
|
financed by tax increment bonds; and |
|
(3) [(C)] that is the subject of a voluntary cleanup |
|
agreement under Section 361.606, Health and Safety Code [; and
|
|
[(2)
tangible personal property located on the real
|
|
property]. |
|
SECTION 73. Sections 312.402(a), (a-1), and (a-3), Tax |
|
Code, are amended to read as follows: |
|
(a) The commissioners court may execute a tax abatement |
|
agreement with the owner of taxable real property located in a |
|
reinvestment zone designated under this subchapter [or with the
|
|
owner of tangible personal property located on real property in a
|
|
reinvestment zone] to exempt from taxation all or a portion of the |
|
value of the real property [, all or a portion of the value of the
|
|
tangible personal property located on the real property, or all or a
|
|
portion of the value of both]. |
|
(a-1) The commissioners court may execute a tax abatement |
|
agreement with the owner of a leasehold interest in tax-exempt real |
|
property located in a reinvestment zone designated under this |
|
subchapter to exempt all or a portion of the value of the leasehold |
|
interest in the real property. The court may execute a tax |
|
abatement agreement with the owner of [tangible personal property
|
|
or] an improvement located on tax-exempt real property that is |
|
located in a designated reinvestment zone to exempt all or a portion |
|
of the value of the [tangible personal property or] improvement |
|
located on the real property. |
|
(a-3) The commissioners court may execute a tax abatement |
|
agreement with a lessee of taxable real property located in a |
|
reinvestment zone designated under this subchapter to exempt from |
|
taxation all or a portion of the value of the fixtures, |
|
improvements, or other real property owned by the lessee and |
|
located on the property that is subject to the lease [, all or a
|
|
portion of the value of tangible personal property owned by the
|
|
lessee and located on the real property that is the subject of the
|
|
lease, or all or a portion of the value of both the fixtures,
|
|
improvements, or other real property and the tangible personal
|
|
property described by this subsection]. |
|
SECTION 74. Section 313.021(2), Tax Code, is amended to |
|
read as follows: |
|
(2) "Qualified property" means: |
|
(A) land: |
|
(i) that is located in an area designated as |
|
a reinvestment zone under Chapter 311 or 312 or as an enterprise |
|
zone under Chapter 2303, Government Code; |
|
(ii) on which a person proposes to |
|
construct a new building or erect or affix a new improvement that |
|
does not exist before the date the person submits a complete |
|
application for a limitation on appraised value under this |
|
subchapter; |
|
(iii) that is not subject to a tax abatement |
|
agreement entered into by a school district under Chapter 312; and |
|
(iv) on which, in connection with the new |
|
building or new improvement described by Subparagraph (ii), the |
|
owner or lessee of, or the holder of another possessory interest in, |
|
the land proposes to: |
|
(a) make a qualified investment in an |
|
amount equal to at least the minimum amount required by Section |
|
313.023; and |
|
(b) create at least 25 new qualifying |
|
jobs; and |
|
(B) the new building or other new improvement |
|
described by Paragraph (A)(ii)[; and
|
|
[(C) tangible personal property:
|
|
[(i)
that is not subject to a tax abatement
|
|
agreement entered into by a school district under Chapter 312;
|
|
[(ii)
for which a sales and use tax refund
|
|
is not claimed under Section 151.3186; and
|
|
[(iii)
except for new equipment described
|
|
in Section 151.318(q) or (q-1), that is first placed in service in
|
|
the new building, in the newly expanded building, or in or on the
|
|
new improvement described by Paragraph (A)(ii), or on the land on
|
|
which that new building or new improvement is located, if the
|
|
personal property is ancillary and necessary to the business
|
|
conducted in that new building or in or on that new improvement]. |
|
SECTION 75. Section 313.025(a), Tax Code, is amended to |
|
read as follows: |
|
(a) The owner or lessee of, or the holder of another |
|
possessory interest in, any qualified property described by Section |
|
313.021(2)(A) or[,] (B)[, or (C)] may apply to the governing body of |
|
the school district in which the property is located for a |
|
limitation on the appraised value for school district maintenance |
|
and operations ad valorem tax purposes of the person's qualified |
|
property. An application must be made on the form prescribed by |
|
the comptroller and include the information required by the |
|
comptroller, and it must be accompanied by: |
|
(1) the application fee established by the governing |
|
body of the school district; |
|
(2) information sufficient to show that the real [and
|
|
personal] property identified in the application as qualified |
|
property meets the applicable criteria established by Section |
|
313.021(2); and |
|
(3) any information required by the comptroller for |
|
the purposes of Section 313.026. |
|
SECTION 76. Section 71.041(5), Agriculture Code, is amended |
|
to read as follows: |
|
(5) "Nursery stock weather protection unit" means a |
|
plant cover consisting of a series of removable, portable metal |
|
hoops, covered by nonreusable plastic sheeting, shade cloth, or |
|
other similar removable material, used exclusively for protecting |
|
nursery products from weather elements. A nursery stock weather |
|
protection unit is an implement of husbandry for all purposes[,
|
|
including Article VIII, Section 19a, of the Texas Constitution]. |
|
SECTION 77. Section 93.001(2), Business & Commerce Code, is |
|
amended to read as follows: |
|
(2) "Heavy equipment" means self-propelled, |
|
self-powered, or pull-type equipment, including farm equipment or a |
|
diesel engine, that weighs at least 1,500 pounds and is intended to |
|
be used for agricultural, construction, industrial, maritime, |
|
mining, or forestry uses. The term does not include a motor |
|
vehicle that is required by: |
|
(A) Chapter 501, Transportation Code, to be |
|
titled; or |
|
(B) Chapter 502, Transportation Code, to be |
|
registered [has the meaning assigned by Section 23.1241, Tax Code]. |
|
SECTION 78. Sections 89.003(a) and (b), Finance Code, are |
|
amended to read as follows: |
|
(a) Each association and each federal association shall |
|
render for ad valorem taxation all of its personal property, other |
|
than tangible personal property [furniture, fixtures, equipment,
|
|
and automobiles], as a whole at the value remaining after deducting |
|
the following from the total value of its entire assets: |
|
(1) all debts that it owes; |
|
(2) all tax-free securities that it owns; |
|
(3) its loss reserves and surplus; |
|
(4) its savings liability; [and] |
|
(5) the appraised value of its [furniture, fixtures,
|
|
and] real property; and |
|
(6) the value of its tangible personal property. |
|
(b) The association or federal association shall render the |
|
personal property, other than tangible personal property |
|
[furniture, fixtures, equipment, and automobiles], to the chief |
|
appraiser of the appraisal office [district] in the county in which |
|
its principal office is located. |
|
SECTION 79. Subchapter M, Chapter 403, Government Code, is |
|
amended by adding Section 403.3001 to read as follows: |
|
Sec. 403.3001. DETERMINATION OF SCHOOL DISTRICT PROPERTY |
|
VALUES. A reference in law to the taxable value or total taxable |
|
value of property in a school district as determined under this |
|
subchapter means the total taxable value of that property as |
|
determined by the assessor for the district under Section 26.04, |
|
Tax Code. |
|
SECTION 80. Chapter 245, Local Government Code, is amended |
|
by adding Section 245.008 to read as follows: |
|
Sec. 245.008. NOTIFICATION OF APPRAISAL OFFICE OF ISSUANCE |
|
OF CERTAIN PERMITS. A political subdivision that issues a |
|
real-property-related permit shall notify the appraisal office |
|
established for the county in which the property is located of the |
|
issuance of the permit. |
|
SECTION 81. Section 1151.1015, Occupations Code, is amended |
|
to read as follows: |
|
Sec. 1151.1015. ASSISTANCE FROM COMPTROLLER. The |
|
comptroller shall enter into a memorandum of understanding with the |
|
department under which the comptroller shall provide: |
|
(1) information on the educational needs of and |
|
opportunities for tax professionals; |
|
(2) review and approval of all required educational |
|
courses, examinations, and continuing education programs for |
|
registrants; and |
|
(3) [a copy of any report issued by the comptroller
|
|
under Section 5.102, Tax Code, and if requested by the department a
|
|
copy of any work papers or other documents collected or created in
|
|
connection with a report issued under that section; and
|
|
[(4)] information and assistance regarding |
|
administrative proceedings conducted under the commission's rules |
|
or this chapter. |
|
SECTION 82. Section 1151.204(c), Occupations Code, is |
|
amended to read as follows: |
|
(c) This section does not apply to: |
|
(1) [a matter referred to the department by the
|
|
comptroller under Section 5.102, Tax Code, or a successor statute;
|
|
[(2)] a complaint concerning a registrant's failure to |
|
comply with the registration and certification requirements of this |
|
chapter; or |
|
(2) [(3)] a complaint concerning a newly appointed |
|
chief appraiser's failure to complete the training program |
|
described by Section 1151.164. |
|
SECTION 83. Section 503.038(a), Transportation Code, is |
|
amended to read as follows: |
|
(a) The department may cancel a dealer's general |
|
distinguishing number if the dealer: |
|
(1) falsifies or forges a title document, including an |
|
affidavit making application for a certified copy of a title; |
|
(2) files a false or forged tax document, including a |
|
sales tax affidavit; |
|
(3) fails to take assignment of any basic evidence of |
|
ownership, including a certificate of title or manufacturer's |
|
certificate, for a vehicle the dealer acquires; |
|
(4) fails to assign any basic evidence of ownership, |
|
including a certificate of title or manufacturer's certificate, for |
|
a vehicle the dealer sells; |
|
(5) uses or permits the use of a metal dealer's license |
|
plate or a dealer's temporary tag on a vehicle that the dealer does |
|
not own or control or that is not in stock and offered for sale; |
|
(6) makes a material misrepresentation in an |
|
application or other information filed with the department; |
|
(7) fails to maintain the qualifications for a general |
|
distinguishing number; |
|
(8) fails to provide to the department within 30 days |
|
after the date of demand by the department satisfactory and |
|
reasonable evidence that the person is regularly and actively |
|
engaged in business as a wholesale or retail dealer; |
|
(9) has been licensed for at least 12 months and has |
|
not assigned at least five vehicles during the previous 12-month |
|
period; |
|
(10) [has failed to demonstrate compliance with
|
|
Sections 23.12, 23.121, and 23.122, Tax Code;
|
|
[(11)] uses or allows the use of the dealer's general |
|
distinguishing number or the location for which the general |
|
distinguishing number is issued to avoid the requirements of this |
|
chapter; |
|
(11) [(12)] misuses or allows the misuse of a |
|
temporary tag authorized under this chapter; |
|
(12) [(13)] refuses to show on a buyer's temporary tag |
|
the date of sale or other reasonable information required by the |
|
department; or |
|
(13) [(14)] otherwise violates this chapter or a rule |
|
adopted under this chapter. |
|
SECTION 84. (a) The following provisions of the Tax Code |
|
are repealed: |
|
(1) Section 1.12; |
|
(2) Section 5.07(c); |
|
(3) Section 5.10; |
|
(4) Section 5.102; |
|
(5) Section 5.12; |
|
(6) Section 5.13; |
|
(7) Section 5.16; |
|
(8) Section 6.03; |
|
(9) Section 6.031; |
|
(10) Section 6.033; |
|
(11) Section 6.034; |
|
(12) Section 6.035(a-1); |
|
(13) Section 6.036(a); |
|
(14) Section 6.037; |
|
(15) Section 6.04; |
|
(16) Section 6.0501; |
|
(17) Section 6.051; |
|
(18) Section 6.061; |
|
(19) Section 6.10; |
|
(20) Section 6.15; |
|
(21) Section 6.24(c); |
|
(22) Section 11.11(h); |
|
(23) Section 11.14; |
|
(24) Section 11.145; |
|
(25) Section 11.15; |
|
(26) Section 11.16; |
|
(27) Section 11.161; |
|
(28) Section 11.23(f); |
|
(29) Section 11.25; |
|
(30) Section 11.251; |
|
(31) Section 11.252; |
|
(32) Section 11.253; |
|
(33) Section 11.254; |
|
(34) Section 11.271; |
|
(35) Section 11.311; |
|
(36) Section 11.315; |
|
(37) Section 11.33; |
|
(38) Section 11.437; |
|
(39) Section 11.4391; |
|
(40) Section 21.02; |
|
(41) Section 21.021; |
|
(42) Section 21.03; |
|
(43) Section 21.031; |
|
(44) Section 21.04; |
|
(45) Section 21.05; |
|
(46) Section 21.055; |
|
(47) Section 21.07; |
|
(48) Section 21.09; |
|
(49) Section 21.10; |
|
(50) Sections 22.01(e), (i), (j), (k), and (m); |
|
(51) Sections 22.04(b), (c), and (d); |
|
(52) Sections 22.07(a) and (b); |
|
(53) Section 22.23(c); |
|
(54) Section 23.121; |
|
(55) Section 23.1211; |
|
(56) Section 23.122; |
|
(57) Section 23.123; |
|
(58) Section 23.124; |
|
(59) Section 23.1241; |
|
(60) Section 23.1242; |
|
(61) Section 23.1243; |
|
(62) Section 23.125; |
|
(63) Section 23.126; |
|
(64) Section 23.127; |
|
(65) Section 23.128; |
|
(66) Section 23.129; |
|
(67) Section 23.24; |
|
(68) Chapter 24; |
|
(69) Sections 25.18(b) and (c); |
|
(70) Section 33.11; |
|
(71) Subchapter B, Chapter 33; |
|
(72) Section 41.413(a); |
|
(73) Section 41.47(c-1); |
|
(74) Section 42.03; |
|
(75) Section 42.05; and |
|
(76) Section 42.26(c). |
|
(b) Section 25.12(c), Tax Code, as added by Chapter 450 |
|
(H.B. 1831), Acts of the 71st Legislature, Regular Session, 1989, |
|
is repealed. |
|
(c) Section 89.003(c), Finance Code, is repealed. |
|
(d) The following provisions of the Government Code are |
|
repealed: |
|
(1) Section 403.301; |
|
(2) Section 403.3011; |
|
(3) Section 403.302; |
|
(4) Section 403.303; and |
|
(5) Section 403.304. |
|
(e) Sections 379B.011(c), (d), and (e), Local Government |
|
Code, are repealed. |
|
SECTION 85. (a) On the effective date of this Act: |
|
(1) each appraisal district and appraisal district |
|
board of directors is abolished; |
|
(2) an appraisal office is established for each |
|
county; |
|
(3) the county assessor-collector of each county |
|
begins to govern the appraisal office established for that county; |
|
(4) all personnel, property, records, and funds of an |
|
appraisal district are transferred to the appraisal office for the |
|
county for which the appraisal district was established; |
|
(5) all unpaid debts incurred by an appraisal district |
|
become debts of the appraisal office for the county for which the |
|
appraisal district was established; |
|
(6) the appraisal office for the county for which an |
|
appraisal district was established is substituted for the appraisal |
|
district in any pending action, including a protest or challenge |
|
before an appraisal review board or an appeal or other action in a |
|
court; and |
|
(7) the appraisal review board of an appraisal office |
|
established for a county is substituted for the appraisal review |
|
board of the appraisal district established for the county in any |
|
pending action, including a protest or challenge before the |
|
appraisal review board or an appeal or other action in a court. |
|
(b) A measure taken or adopted by the board of directors of |
|
an appraisal district established for a county before the effective |
|
date of this Act that is in effect on the effective date of this Act |
|
continues in effect after the effective date of this Act until |
|
superseded by a measure taken or adopted by the county |
|
assessor-collector who governs the appraisal office established |
|
for that county. |
|
SECTION 86. As soon as practicable on or after January 1, |
|
2022, the county assessor-collector who governs each appraisal |
|
office shall dispose of the real property owned by the office. The |
|
county assessor-collector may use the proceeds to pay the debts of |
|
the appraisal office or to cover the cost of administration of the |
|
office. |
|
SECTION 87. (a) As soon as practicable on or after January |
|
1, 2022, the state senators and state representatives whose |
|
districts contain any part of the territory included in the county |
|
for which an appraisal office is established, in the manner |
|
provided by Section 6.12, Tax Code, as amended by this Act, shall |
|
appoint the members of the agricultural advisory board for the |
|
appraisal office. The county assessor-collector who governs the |
|
appraisal office by resolution shall provide for staggered terms |
|
for the members as necessary to comply with Section 6.12(c), Tax |
|
Code. |
|
(b) The changes made to Section 6.12, Tax Code, by this Act |
|
apply only to the appointment of agricultural advisory board |
|
members to terms beginning on or after January 1, 2022. This Act |
|
does not affect the term of an agricultural advisory board member |
|
serving on December 31, 2021, if the member was appointed before |
|
January 1, 2022, to a term that began before December 31, 2021. |
|
SECTION 88. (a) As soon as practicable on or after January |
|
1, 2022, the state senators and state representatives whose |
|
districts contain any part of the territory included in the county |
|
for which an appraisal office is established, in the manner |
|
provided by Section 6.41, Tax Code, as amended by this Act, shall |
|
appoint the members of the appraisal review board for the appraisal |
|
office. The county assessor-collector who governs the appraisal |
|
office by resolution shall provide for staggered terms for the |
|
members as necessary to comply with Section 6.41(h), Tax Code, as |
|
amended by this Act. |
|
(b) The changes made to Section 6.41, Tax Code, by this Act |
|
apply only to the appointment of appraisal review board members to |
|
terms beginning on or after January 1, 2022. This Act does not |
|
affect the term of an appraisal review board member serving on |
|
December 31, 2021, if the member was appointed before January 1, |
|
2022, to a term that began before December 31, 2021, and expires |
|
December 31, 2022. |
|
SECTION 89. Sections 6.41 and 6.411, Tax Code, as amended by |
|
this Act, apply only to an offense committed on or after the |
|
effective date of this Act. An offense committed before the |
|
effective date of this Act is governed by the law in effect on the |
|
date the offense was committed, and the former law is continued in |
|
effect for that purpose. For purposes of this section, an offense |
|
was committed before the effective date of this Act if any element |
|
of the offense occurred before that date. |
|
SECTION 90. The change in law made by this Act to Section |
|
23.02, Tax Code, applies only to the reappraisal of property |
|
located in an area that is declared to be a disaster area by the |
|
governor on or after the effective date of this Act. The |
|
reappraisal of property located in an area that was declared to be a |
|
disaster area by the governor before the effective date of this Act |
|
is governed by the law as it existed immediately before the |
|
effective date of this Act, and that law is continued in effect for |
|
that purpose. |
|
SECTION 91. Section 23.231, Tax Code, as added by this Act, |
|
applies only to the appraisal of real property for ad valorem tax |
|
purposes for a tax year that begins on or after the effective date |
|
of this Act. |
|
SECTION 92. As soon as practicable after the effective date |
|
of this Act, the comptroller by rule shall adopt forms and |
|
procedures necessary for the implementation of Section 23.231, Tax |
|
Code, as added by this Act. |
|
SECTION 93. (a) The changes in law made by this Act to |
|
Subchapter M, Chapter 403, Government Code, apply only to the |
|
determination of the total taxable value of property in a school |
|
district for a tax year that begins after December 31, 2021. The |
|
determination of the total taxable value of property in a school |
|
district for a tax year that begins before that date is governed by |
|
Subchapter M, Chapter 403, Government Code, as that subchapter |
|
existed when the tax year began, and the former law is continued in |
|
effect for that purpose. |
|
(b) Notwithstanding the changes in law made by this Act to |
|
the provisions of the Tax Code, Agriculture Code, Business & |
|
Commerce Code, Finance Code, and Transportation Code amended by |
|
this Act and the repeal by this Act of provisions of the Tax Code and |
|
Finance Code, each of those provisions, as it existed immediately |
|
before January 1, 2020, is continued in effect for the purpose of |
|
the levy and collection of an ad valorem tax on tangible personal |
|
property imposed: |
|
(1) before January 1, 2020; or |
|
(2) pursuant to Section 1(l), Article VIII, Texas |
|
Constitution. |
|
SECTION 94. (a) If the constitutional amendment proposed |
|
by the 86th Legislature, Regular Session, 2019, authorizing the |
|
legislature to provide for the appraisal of certain real property |
|
for ad valorem tax purposes based on its purchase price, exempting |
|
all tangible personal property in this state from ad valorem |
|
taxation, and authorizing the legislature to permit legislators to |
|
appoint members of the board of equalization for an appraisal |
|
entity is approved by the voters, the Special Tax Code Board is |
|
created to recommend amendments to the Tax Code and other law to |
|
efficiently and effectively implement the amendment. |
|
(b) The board consists of nine members appointed as follows: |
|
(1) seven members appointed by the governor; |
|
(2) one member appointed by the lieutenant governor; |
|
and |
|
(3) one member appointed by the speaker of the house of |
|
representatives. |
|
(c) The board shall make legislative recommendations on |
|
amendments to the Tax Code and other law required to implement the |
|
constitutional amendment and otherwise improve the system for |
|
appraising property for ad valorem tax purposes, including |
|
recommendations regarding: |
|
(1) the abolition of appraisal districts and the |
|
transfer of their functions to the county assessor-collectors' |
|
offices; |
|
(2) the procedure to be used in appraising real |
|
property for ad valorem tax purposes, including the appraisal of |
|
such property on the basis of the purchase price of the property; |
|
(3) the reporting of information regarding sales of |
|
real property to the appraisal office and the use of that |
|
information by the appraisal office; |
|
(4) the notification of an appraisal office by a |
|
political subdivision regarding real-property-related permits |
|
issued by the political subdivision; and |
|
(5) the procedure for appointing appraisal review |
|
board members. |
|
(d) Not later than September 1, 2020, the board shall submit |
|
a report to the governor, lieutenant governor, speaker of the house |
|
of representatives, comptroller, Legislative Budget Board, and |
|
legislature regarding the board's recommendations. |
|
(e) This section expires September 1, 2021. |
|
SECTION 95. To the extent of any conflict, this Act prevails |
|
over another Act of the 86th Legislature, Regular Session, 2019, |
|
relating to nonsubstantive additions to and corrections in enacted |
|
codes. |
|
SECTION 96. (a) Except as provided by Subsection (b) of |
|
this section, this Act takes effect January 1, 2022, but only if the |
|
constitutional amendment proposed by the 86th Legislature, Regular |
|
Session, 2019, authorizing the legislature to provide for the |
|
appraisal of certain real property for ad valorem tax purposes |
|
based on its purchase price, exempting all tangible personal |
|
property in this state from ad valorem taxation, and authorizing |
|
the legislature to permit legislators to appoint members of the |
|
board of equalization for an appraisal entity is approved by the |
|
voters. If that amendment is not approved by the voters, this Act |
|
has no effect. |
|
(b) Subject to Subsection (a) of this section, the section |
|
of this Act creating the Special Tax Code Board takes effect January |
|
1, 2020. |