88R2374 RDS-F
 
  By: King of Uvalde H.B. No. 1417
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the appraisal for ad valorem tax purposes of property
  owned by certain telecommunications providers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter B, Chapter 23, Tax Code, is amended by
  adding Section 23.1212 to read as follows:
         Sec. 23.1212.  PROPERTY OWNED BY SMALL PROVIDER; VALUE. (a)  
  In this section:
               (1)  "Incumbent local exchange company," "local
  exchange company," and "telecommunications utility" have the
  meanings assigned by Section 51.002, Utilities Code.
               (2)  "Presumptive appraised value" means the value
  equal to 20 percent of the net book value of taxable property on
  January 1 of a tax year.
               (3)  "Small provider" means a telecommunications
  utility that is:
                     (A)  an incumbent local exchange company or
  cooperative that, on September 1, 2013, together with all local
  exchange companies affiliated with the company or cooperative on
  that date, served 31,000 or fewer access lines in this state; or
                     (B)  a company or cooperative that is a successor
  to a company or cooperative described by Paragraph (A).
         (b)  A small provider that owns taxable real or personal
  property in more than one appraisal district may elect to have the
  property appraised for a tax year as provided by this section.
         (c)  To elect appraisal of property for a tax year under this
  section, a small provider must submit a written request not later
  than March 1 of the tax year to the chief appraiser of each
  appraisal district for which the election is made. The request
  must:
               (1)  state the presumptive appraised value on January 1
  of that tax year of the small provider's taxable property in the
  appraisal district for which the request is submitted; and
               (2)  include an accounting report that:
                     (A)  demonstrates the net book value of the small
  provider's taxable property in the appraisal district; and
                     (B)  is prepared and certified by a certified or
  licensed public accountant who is not an employee of the small
  provider.
         (d)  Except as provided by Subsection (e), a chief appraiser
  who receives a request timely submitted under this section must
  appraise the property that is the subject of the request at the
  property's presumptive appraised value.
         (e)  A chief appraiser may increase the appraised value of a
  small provider's real and personal property to an amount greater
  than the presumptive appraised value if the increase is supported
  by a preponderance of the evidence.
         SECTION 2.  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 September 1, 2023.