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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for appraising property for ad valorem tax |
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purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.17(a), Tax Code, is amended to read as |
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follows: |
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(a) The chief appraiser of each appraisal district shall |
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create and maintain a property tax database that: |
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(1) is identified by the name of the county in which |
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the appraisal district is established instead of the name of the |
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appraisal district; |
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(2) contains information that is provided by |
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designated officers or employees of the taxing units that are |
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located in the appraisal district in the manner required by the |
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comptroller; |
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(3) is continuously updated as preliminary and revised |
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data become available to and are provided by the designated |
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officers or employees of taxing units; |
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(4) is accessible to the public; |
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(5) is searchable by property address and owner, |
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except to the extent that access to the information in the database |
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is restricted by Section 25.025 or 25.026; [and] |
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(6) includes the following statement: "The 86th Texas |
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Legislature modified the manner in which the voter-approval tax |
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rate is calculated to limit the rate of growth of property taxes in |
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the state."; and |
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(7) includes the appraisal review board's written |
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certification of the board's approval of the appraisal records |
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required by Section 41.12(d). |
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SECTION 2. Section 41.12, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The appraisal review board by official action shall |
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certify in writing the board's approval of the appraisal records |
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and that the requirements of this section have been complied with. |
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The certification must be dated. |
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SECTION 3. Section 41.47(d), Tax Code, is amended to read as |
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follows: |
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(d) The board shall deliver as provided by Section 1.07 or |
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1.085 [by certified mail]: |
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(1) a notice of issuance of the order and a copy of the |
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order to the property owner and the chief appraiser; and |
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(2) a copy of the appraisal review board survey |
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prepared under Section 5.104 and instructions for completing and |
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submitting the survey to the property owner. |
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SECTION 4. Section 42.21, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (a-1) to read as follows: |
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(a) A party who appeals as provided by this chapter must |
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file a petition for review with the district court not later than |
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the 60th day [within 60 days] after the later of the date: |
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(1) the party received notice that a final order has |
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been entered from which an appeal may be had; or |
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(2) the chief appraiser included the appraisal review |
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board's written certification of the board's approval of the |
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appraisal records required by Section 41.12(d) in the database |
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created under Section 26.17 [at any time after the hearing but |
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before the 60-day deadline]. |
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(a-1) Failure to timely file a petition bars any appeal |
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under this chapter. |
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SECTION 5. Sections 26.17, 41.12, and 41.47, Tax Code, as |
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amended by this Act, apply only to an ad valorem tax year that |
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begins on or after the effective date of this Act. |
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SECTION 6. Section 42.21, Tax Code, as amended by this Act, |
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applies only to an appeal filed under Chapter 42 of that code on or |
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after the effective date of this Act. |
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SECTION 7. This Act takes effect January 1, 2022. |