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  87R10625 TJB-D
 
  By: Rogers H.B. No. 2804
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to notice by an appraisal district to an owner of the
  surface estate of real property of the owner's right to file a
  report of decreased value.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 22.03, Tax Code, is amended by adding
  Subsection (e) to read as follows:
         (e)  Not later than February 1 of each tax year, the chief
  appraiser shall send notice to each owner of the surface estate of
  real property from which the mineral estate has been severed of the
  owner's right to file a report as provided by Subsection (a).  The
  notice must include a copy of the report of decreased value form
  prescribed or approved by the comptroller and instructions on how
  to complete and submit the form.
         SECTION 2.  The change in law made by this Act applies only
  to an ad valorem tax year that begins on or after the effective date
  of this Act.
         SECTION 3.  This Act takes effect January 1, 2022.