Bill Text: TX HB1333 | 2019-2020 | 86th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the administration of the ad valorem tax system.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-04-29 - Committee report sent to Calendars [HB1333 Detail]
Download: Texas-2019-HB1333-Introduced.html
Bill Title: Relating to the administration of the ad valorem tax system.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-04-29 - Committee report sent to Calendars [HB1333 Detail]
Download: Texas-2019-HB1333-Introduced.html
86R1642 LHC-D | ||
By: Krause | H.B. No. 1333 |
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relating to the administration of the ad valorem tax system. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1.07(a), Tax Code, is amended to read as | ||
follows: | ||
(a) An official or agency required by this title to deliver | ||
a notice to a property owner may deliver the notice by regular | ||
first-class mail, with postage prepaid, unless this section or | ||
another provision of this title requires or authorizes a different | ||
method of delivery or the parties agree that the notice must be | ||
delivered as provided by Section 1.085 or 1.086. | ||
SECTION 2. Chapter 1, Tax Code, is amended by adding Section | ||
1.086 to read as follows: | ||
Sec. 1.086. DELIVERY OF CERTAIN NOTICES BY E-MAIL. (a) On | ||
the written request of the owner of a residential property that is | ||
occupied by the owner as the owner's principal residence, the chief | ||
appraiser of the appraisal district in which the property is | ||
located shall send each notice required by this title related to the | ||
following to the e-mail address of the owner: | ||
(1) a change in value of the property; or | ||
(2) the grant, denial, cancellation, or other change | ||
in the status of an exemption or exemption application applicable | ||
to the property. | ||
(b) A property owner must provide the e-mail address to | ||
which the chief appraiser must send the notices described by | ||
Subsection (a) in a request made under that subsection. | ||
(c) A chief appraiser who delivers a notice electronically | ||
under this section is not required to mail the same notice to the | ||
property owner. | ||
(d) A request made under this section remains in effect | ||
until revoked by the property owner in a written revocation filed | ||
with the chief appraiser. | ||
SECTION 3. Section 6.03(a), Tax Code, is amended to read as | ||
follows: | ||
(a) The appraisal district is governed by a board of | ||
directors. Five directors are appointed by the taxing units that | ||
participate in the district as provided by this section. If the | ||
county assessor-collector is not appointed to the board, the county | ||
assessor-collector serves as a nonvoting director. The county | ||
assessor-collector is ineligible to serve if the board enters into | ||
a contract under Section 6.05(b) or if the commissioners court of | ||
the county enters into a contract under Section 6.24(b). To be | ||
eligible to serve on the board of directors, an individual other | ||
than a county assessor-collector serving as a nonvoting director | ||
must be a resident of the district and must have resided in the | ||
district for at least two years immediately preceding the date the | ||
individual takes office. An individual [ |
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officer or employee [ |
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participates in the district [ |
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SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by | ||
adding Section 6.054 to read as follows: | ||
Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL | ||
DISTRICT. An individual may not be employed by an appraisal | ||
district if the individual is: | ||
(1) an officer of a taxing unit that participates in | ||
the appraisal district; or | ||
(2) an employee of a taxing unit that participates in | ||
the appraisal district. | ||
SECTION 5. Subchapter A, Chapter 6, Tax Code, is amended by | ||
adding Section 6.16 to read as follows: | ||
Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The | ||
chief appraiser of each appraisal district shall maintain a list of | ||
the following individuals who have designated themselves as an | ||
individual who will provide free assistance to an owner of | ||
residential property that is occupied by the owner as the owner's | ||
principal residence: | ||
(1) a real estate broker or sales agent licensed under | ||
Chapter 1101, Occupations Code; | ||
(2) a real estate appraiser licensed or certified | ||
under Chapter 1103, Occupations Code; or | ||
(3) a property tax consultant registered under Chapter | ||
1152, Occupations Code. | ||
(b) On the request of an owner described by Subsection (a), | ||
the chief appraiser shall provide to the owner a copy of the list | ||
maintained under this section. | ||
SECTION 6. Section 23.01(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The market value of property shall be determined by the | ||
application of generally accepted appraisal methods and | ||
techniques. If the appraisal district determines the appraised | ||
value of a property using mass appraisal standards, the mass | ||
appraisal standards must comply with the Uniform Standards of | ||
Professional Appraisal Practice. The same or similar appraisal | ||
methods and techniques shall be used in appraising the same or | ||
similar kinds of property. However, each property shall be | ||
appraised based upon the individual characteristics that affect the | ||
property's market value, including cosmetic defects of the | ||
property, and all available evidence that is specific to the value | ||
of the property shall be taken into account in determining the | ||
property's market value. | ||
SECTION 7. Chapter 25, Tax Code, is amended by adding | ||
Sections 25.192 and 25.193 to read as follows: | ||
Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION | ||
ELIGIBILITY. (a) This section applies only to residential | ||
property that has not qualified for a residence homestead exemption | ||
in the current tax year. | ||
(b) If the records of the appraisal district indicate that | ||
the address of the property is also the address of the owner of the | ||
property, the chief appraiser must send to the property owner a | ||
notice that contains: | ||
(1) the following statement in boldfaced 18-point type | ||
at the top of the first page of the notice: "NOTICE: A residence | ||
homestead exemption from ad valorem taxation is NOT currently being | ||
allowed on the property listed below. However, our records show | ||
that this property may qualify for a residence homestead exemption, | ||
which will reduce your taxes."; | ||
(2) following the statement described by Subdivision | ||
(1), the following statement in 12-point type: "According to the | ||
records of the appraisal district, the property described in this | ||
notice may be your primary residence and may qualify for a residence | ||
homestead exemption from ad valorem taxation. If the property is | ||
your home and you occupy it as your primary residence, the property | ||
likely qualifies for one or more residence homestead exemptions, | ||
which will reduce the amount of taxes imposed on the property. The | ||
form needed to apply for a residence homestead exemption is | ||
enclosed. Although the form may state that the deadline for filing | ||
an application for a residence homestead exemption is April 30, a | ||
late application for a residence homestead exemption will be | ||
accepted if filed before February 1, (insert year application must | ||
be filed). There is no fee or charge for filing an application or a | ||
late application for a residence homestead exemption."; and | ||
(3) following the statement described by Subdivision | ||
(2), the address to which the notice is sent. | ||
(c) The notice required by this section must be accompanied | ||
by an application form for a residence homestead exemption. | ||
(d) The notice required by this section must be sent | ||
separately from any other notice sent to the property owner by the | ||
chief appraiser. | ||
Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED | ||
EXEMPTIONS. (a) By April 1 or as soon thereafter as practicable if | ||
the property is a single-family residence that qualifies for an | ||
exemption under Section 11.13, or by May 1 or as soon thereafter as | ||
practicable in connection with residential property that does not | ||
qualify for an exemption under Section 11.13, the chief appraiser | ||
shall deliver a clear and understandable written notice to a | ||
property owner if an exemption or partial exemption that was | ||
approved for the preceding year was canceled or reduced for the | ||
current year. | ||
(b) The notice required by this section must be sent | ||
regardless of whether the information was also included in a notice | ||
under Section 25.19 and must be sent separately from any other | ||
notice sent to the property owner by the chief appraiser. | ||
SECTION 8. Section 25.19(b-2), Tax Code, is repealed. | ||
SECTION 9. (a) Section 6.03(a), Tax Code, as amended by | ||
this Act, does not affect the right of a person serving on the board | ||
of directors of an appraisal district on the effective date of this | ||
Act to complete the person's term on the board. | ||
(b) Section 23.01(b), Tax Code, as amended by this Act, | ||
applies only to the appraisal of property for ad valorem tax | ||
purposes for a tax year beginning on or after the effective date of | ||
this Act. | ||
(c) Section 25.19, Tax Code, as amended by this Act, and | ||
Sections 25.192 and 25.193, Tax Code, as added by this Act, apply | ||
only to a notice for a tax year beginning on or after the effective | ||
date of this Act. A notice for a tax year beginning before the | ||
effective date of this Act is governed by the law in effect | ||
immediately before the effective date of this Act, and that law is | ||
continued in effect for that purpose. | ||
SECTION 10. This Act takes effect January 1, 2020. |