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A BILL TO BE ENTITLED
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AN ACT
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relating to the appraisal for ad valorem tax purposes of property |
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owned by certain telecommunications providers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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adding Section 23.1212 to read as follows: |
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Sec. 23.1212. PROPERTY OWNED BY SMALL PROVIDER; VALUE. (a) |
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In this section: |
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(1) "Incumbent local exchange company," "local |
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exchange company," and "telecommunications utility" have the |
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meanings assigned by Section 51.002, Utilities Code. |
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(2) "Presumptive appraised value" means the value |
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equal to 20 percent of the net book value of taxable property on |
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January 1 of a tax year. |
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(3) "Small provider" means a telecommunications |
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utility that is: |
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(A) an incumbent local exchange company or |
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cooperative that, on September 1, 2013, together with all local |
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exchange companies affiliated with the company or cooperative on |
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that date, served 31,000 or fewer access lines in this state; or |
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(B) a company or cooperative that is a successor |
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to a company or cooperative described by Paragraph (A). |
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(b) A small provider that owns taxable real or personal |
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property in more than one appraisal district may elect to have the |
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property appraised for a tax year as provided by this section. |
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(c) To elect appraisal of property for a tax year under this |
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section, a small provider must submit a written request not later |
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than March 1 of the tax year to the chief appraiser of each |
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appraisal district for which the election is made. The request |
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must: |
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(1) state the presumptive appraised value on January 1 |
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of that tax year of the small provider's taxable property in the |
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appraisal district for which the request is submitted; and |
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(2) include an accounting report that: |
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(A) demonstrates the net book value of the small |
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provider's taxable property in the appraisal district; and |
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(B) is prepared and certified by a certified or |
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licensed public accountant who is not an employee of the small |
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provider. |
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(d) Except as provided by Subsection (e), a chief appraiser |
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who receives a request timely submitted under this section must |
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appraise the property that is the subject of the request at the |
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property's presumptive appraised value. |
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(e) A chief appraiser may increase the appraised value of a |
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small provider's real and personal property to an amount greater |
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than the presumptive appraised value if the increase is supported |
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by a preponderance of the evidence. |
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SECTION 2. This Act applies only to an ad valorem tax year |
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that begins on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2023. |