Bill Text: TX HB1075 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to the contents of a notice of appraised value sent to a property owner by the chief appraiser of an appraisal district.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2015-03-02 - Referred to Ways & Means [HB1075 Detail]

Download: Texas-2015-HB1075-Introduced.html
  84R1764 LEH-D
 
  By: Rodriguez of Travis H.B. No. 1075
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the contents of a notice of appraised value sent to a
  property owner by the chief appraiser of an appraisal district.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 25.19(b) and (i), Tax Code, are amended
  to read as follows:
         (b)  The chief appraiser shall separate real from personal
  property and include in the notice for each:
               (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 and the kind and amount of each partial exemption, if
  any, approved for the current year;
               (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";
               (6) [(7)]  a detailed explanation of the time and
  procedure for protesting the value;
               (7) [(8)]  the date and place the appraisal review
  board will begin hearing protests; and
               (8) [(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 district only determines the value
  of the property.
         (i)  Delivery with a notice required by Subsection (a) or (g)
  of a copy of the pamphlet published by the comptroller under Section
  5.06 or a copy of the notice published by the chief appraiser under
  Section 41.70 is sufficient to comply with the requirement that the
  notice include the information specified by Subsection (b)(6)
  [(b)(7)] or (g)(3), as applicable.
         SECTION 2.  This Act applies only to a tax year beginning on
  or after the effective date of this Act.
         SECTION 3.  This Act takes effect January 1, 2016, but only
  if the constitutional amendment proposed by the 84th Legislature,
  Regular Session, 2015, to repeal the requirement that a notice of
  the revaluation of property for property tax purposes include an
  estimate of the taxes that would be imposed on the property by a
  political subdivision if the total amount of property taxes imposed
  by the political subdivision were not increased is approved by the
  voters. If that amendment is not approved by the voters, this Act
  has no effect.
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