Bill Text: TX HB1395 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to ad valorem taxation.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-05 - Referred to Ways & Means [HB1395 Detail]
Download: Texas-2021-HB1395-Introduced.html
By: Middleton | H.B. No. 1395 |
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relating to ad valorem taxation. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Sections 5.041(c), (e-1), (e-3), and (g), Tax | ||
Code, are amended to read as follows: | ||
(c) The comptroller may contract with service providers to | ||
assist with the duties imposed under Subsection (a), but the course | ||
required may not be provided by an appraisal office [ |
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chief appraiser or another employee of an appraisal office | ||
[ |
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of an appraisal review board, or a taxing unit. The comptroller may | ||
assess a fee to recover a portion of the costs incurred for the | ||
training course, but the fee may not exceed $50 for each person | ||
trained. If the training is provided to an individual other than a | ||
member of an appraisal review board, the comptroller may assess a | ||
fee not to exceed $50 for each person trained. | ||
(e-1) In addition to the course established under | ||
Subsection (a), the comptroller shall approve curricula and provide | ||
materials for use in a continuing education course for members of an | ||
appraisal review board. The course must provide at least four hours | ||
of classroom training and education. The curricula and materials | ||
must include information regarding: | ||
(1) the cost, income, and market data comparison | ||
methods of appraising property; | ||
(2) [ |
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[ |
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property appraisal purposes; | ||
(3) [ |
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(4) [ |
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of an appraisal review board from the county assessor-collector who | ||
governs the appraisal office [ |
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appraiser and other employees of the appraisal office [ |
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(5) [ |
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communications applicable to appraisal review board members; | ||
(6) [ |
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Appraisal Practice; | ||
(7) [ |
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to substantiate the office's [ |
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value of property; | ||
(8) [ |
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uniform appraisal of property; | ||
(9) [ |
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the appraisal of the property as provided by Chapter 41; and | ||
(10) [ |
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actions described by Sections 25.25, 41.41(a), 41.411, 41.412, | ||
41.413, 41.42, and 41.43 so that members are fully aware of each of | ||
the grounds on which a property appraisal can be appealed. | ||
(e-3) The comptroller may contract with service providers | ||
to assist with the duties imposed under Subsection (e-1), but the | ||
course required by that subsection may not be provided by an | ||
appraisal office [ |
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employee of an appraisal office [ |
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assessor-collector who governs [ |
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board, or a taxing unit. The comptroller may assess a fee to | ||
recover a portion of the costs incurred for the continuing | ||
education course, but the fee may not exceed $50 for each person | ||
trained. If the training is provided to an individual other than a | ||
member of an appraisal review board, the comptroller may assess a | ||
fee not to exceed $50 for each person trained. | ||
(g) Except during a hearing or other appraisal review board | ||
proceeding and as provided by Subsection (h) and Section | ||
6.411(c-1), the following persons may not communicate with a member | ||
of an appraisal review board about a course provided under this | ||
section or any matter presented or discussed during the course: | ||
(1) the chief appraiser of the appraisal office | ||
[ |
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(2) another employee of the appraisal office | ||
[ |
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(3) the county assessor-collector who governs [ |
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[ |
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(4) an officer or employee of a taxing unit that | ||
participates in the appraisal office [ |
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appraisal review board is established; and | ||
(5) an attorney who represents or whose law firm | ||
represents the appraisal office [ |
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participates in the appraisal office [ |
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appraisal review board is established. | ||
SECTION 2. The heading to Subchapter A, Chapter 6, Tax Code, | ||
is amended to read as follows: | ||
SUBCHAPTER A. APPRAISAL OFFICES [ |
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SECTION 3. Section 6.01, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.01. APPRAISAL OFFICES [ |
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An appraisal office [ |
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(b) The office [ |
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property in the county for which the office is established | ||
[ |
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imposes ad valorem taxes on property in the county [ |
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(c) An appraisal office [ |
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assessor-collector of the county for which the office is | ||
established and is an administrative office of the county | ||
assessor-collector [ |
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(d) For purposes of this title, each taxing unit with | ||
territory in the county is considered to participate in the | ||
appraisal office established for the county. | ||
(e) A reference in this title or other law to: | ||
(1) an appraisal district means an appraisal office; | ||
(2) the territory of an appraisal district means the | ||
county for which an appraisal office is established; and | ||
(3) the board of directors of an appraisal district | ||
means the assessor-collector of the county for which an appraisal | ||
office is established. | ||
SECTION 4. Section 6.02, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.02. APPRAISAL OFFICE AUTHORITY WITHIN COUNTY | ||
[ |
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authority under this title in the territory included within | ||
[ |
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(b) This section does not preclude the county assessor- | ||
collectors who govern [ |
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appraisal offices [ |
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consolidated appraisal office [ |
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SECTION 5. The heading to Section 6.035, Tax Code, is | ||
amended to read as follows: | ||
Sec. 6.035. RESTRICTIONS ON ELIGIBILITY AND CONDUCT OF | ||
COUNTY ASSESSOR-COLLECTORS [ |
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AND THEIR RELATIVES. | ||
SECTION 6. Sections 6.035(a), (b), and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) An individual is [ |
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chief appraiser if the individual: | ||
(1) is related within the second degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code, to an individual who is engaged in the business of | ||
appraising property for compensation for use in proceedings under | ||
this title or of representing property owners for compensation in | ||
proceedings under this title in the appraisal office [ |
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(2) owns property on which delinquent taxes have been | ||
owed to a taxing unit for more than 60 days after the date the | ||
individual knew or should have known of the delinquency unless: | ||
(A) the delinquent taxes and any penalties and | ||
interest are being paid under an installment payment agreement | ||
under Section 33.02; or | ||
(B) a suit to collect the delinquent taxes is | ||
deferred or abated under Section 33.06 or 33.065. | ||
(b) A [ |
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knowing that an individual related within the second degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code, to the [ |
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engaged in the business of appraising property for compensation for | ||
use in proceedings under this title or of representing property | ||
owners for compensation in proceedings under this title in the | ||
appraisal office [ |
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chief appraiser is employed. An offense under this subsection is a | ||
Class B misdemeanor. | ||
(d) An appraisal performed by a chief appraiser in a private | ||
capacity or by an individual related within the second degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code, to the chief appraiser may not be used as evidence | ||
in a protest or challenge under Chapter 41 or an appeal under | ||
Chapter 42 concerning property that is taxable in the county for | ||
which the appraisal office that employs [ |
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chief appraiser is established [ |
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SECTION 7. Sections 6.036(b), (c), and (f), Tax Code, are | ||
amended to read as follows: | ||
(b) An appraisal office [ |
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contract with the county assessor-collector who governs [ |
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with a business entity in which the county assessor-collector [ |
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(c) A taxing unit may not enter into a contract relating to | ||
the performance of an activity governed by this title with a | ||
business entity in which the county assessor-collector who governs | ||
[ |
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[ |
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interest. | ||
(f) This section does not limit the application of any other | ||
law, including the common law relating to conflicts of interest, to | ||
a county assessor-collector [ |
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SECTION 8. Section 6.05, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER AND OTHER | ||
EMPLOYEES. (a) Except as authorized by Subsection (b) [ |
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shall establish an appraisal office. The appraisal office must be | ||
located in the county for which the office [ |
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established. An appraisal office [ |
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appraisal offices outside the county for which the office | ||
[ |
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(b) The county assessor-collector who governs [ |
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appraisal office in another county [ |
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the county [ |
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(c) The county assessor-collector may serve as the chief | ||
appraiser for the appraisal office or may appoint another person to | ||
serve as the chief appraiser. | ||
(d) A county assessor-collector who appoints another person | ||
to serve as the chief appraiser shall notify the comptroller and | ||
each taxing unit that participates in the appraisal office of that | ||
appointment. | ||
(e) An appointed [ |
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the pleasure of the county assessor-collector and acts on behalf of | ||
the county assessor-collector on all matters delegated to the | ||
appointed chief appraiser by the county assessor-collector | ||
[ |
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appointed [ |
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appointed chief appraiser, a person must be certified as a | ||
registered professional appraiser under Section 1151.160, | ||
Occupations Code, possess an MAI professional designation from the | ||
Appraisal Institute, or possess an Assessment Administration | ||
Specialist (AAS), Certified Assessment Evaluator (CAE), or | ||
Residential Evaluation Specialist (RES) professional designation | ||
from the International Association of Assessing Officers. A person | ||
who is eligible to be appointed [ |
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to serve as an appointed chief appraiser by having a professional | ||
designation described by this subsection must become certified as a | ||
registered professional appraiser under Section 1151.160, | ||
Occupations Code, not later than the fifth anniversary of the date | ||
the person is appointed or begins to serve as chief appraiser. A | ||
chief appraiser who is not eligible to be appointed or serve as | ||
chief appraiser may not perform an action authorized or required by | ||
law to be performed by a chief appraiser, including the | ||
preparation, certification, or submission of any part of the | ||
appraisal roll. Not later than January 1 of each year, a county | ||
assessor-collector who has appointed another person to serve as the | ||
chief appraiser shall notify the comptroller in writing that the | ||
chief appraiser is either eligible to be appointed or serve as the | ||
chief appraiser or not eligible to be appointed or serve as the | ||
chief appraiser. | ||
(f) An appointed [ |
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budget adopted by the county assessor-collector who governs the | ||
appraisal office for performing duties delegated to the appointed | ||
chief appraiser by the county assessor-collector [ |
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or indirectly linked to an increase in the total market, appraised, | ||
or taxable value of property in the county for which the appraisal | ||
office is established [ |
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[ |
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employ and compensate professional, clerical, and other personnel | ||
as provided by the budget[ |
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(g) [ |
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person to serve as the chief appraiser if the person is related to | ||
the county assessor-collector within the second degree by affinity | ||
or within the third degree by consanguinity, as determined under | ||
Chapter 573, Government Code. [ |
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[ |
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offense if the person intentionally or knowingly violates this | ||
subsection. An offense under this subsection is a misdemeanor | ||
punishable by a fine of not less than $100 or more than $1,000. | ||
(h) [ |
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office [ |
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Government Code. An appraisal office [ |
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contract with an individual or the spouse of an individual who is | ||
related to the chief appraiser within the first degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code. | ||
(i) A county assessor-collector who appoints another person | ||
to serve as the chief appraiser [ |
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actions of the chief appraiser relating to the finances or | ||
administration of the appraisal office [ |
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the approval of the county assessor-collector [ |
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[ |
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(j) The county assessor-collector who governs [ |
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counsel to the office [ |
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assessor-collector [ |
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counsel directly to the county assessor-collector [ |
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perform other duties and responsibilities as determined by the | ||
county assessor-collector [ |
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to compensation as provided by the budget adopted by the county | ||
assessor-collector [ |
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SECTION 9. Section 6.052, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.052. TAXPAYER LIAISON OFFICER. (a) The county | ||
assessor-collector who governs [ |
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appraisal office [ |
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of more than 120,000 shall appoint a taxpayer liaison officer who | ||
shall serve at the pleasure of the county assessor-collector | ||
[ |
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is responsible for resolving disputes not involving matters that | ||
may be protested under Section 41.41. In addition, the taxpayer | ||
liaison officer is responsible for receiving, and compiling a list | ||
of, comments and suggestions filed by the chief appraiser, a | ||
property owner, or a property owner's agent concerning the matters | ||
listed in Section 5.103(b) or any other matter related to the | ||
fairness and efficiency of the appraisal review board established | ||
for the appraisal office [ |
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shall forward to the comptroller comments and suggestions filed | ||
under this subsection in the form and manner prescribed by the | ||
comptroller. | ||
(b) The taxpayer liaison officer shall provide to the public | ||
information and materials designed to assist property owners in | ||
understanding the appraisal process, protest procedures, the | ||
procedure for filing comments and suggestions under Subsection (a) | ||
[ |
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matters. Information concerning the process for submitting | ||
comments and suggestions to the comptroller concerning an appraisal | ||
review board shall be provided at each protest hearing. | ||
(c) The taxpayer liaison officer shall report to the county | ||
assessor-collector [ |
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comments and suggestions filed with the officer under Subsection | ||
(a) [ |
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(d) The taxpayer liaison officer is entitled to | ||
compensation as provided by the budget adopted by the county | ||
assessor-collector [ |
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(e) The chief appraiser or any other person who performs | ||
appraisal or legal services for the appraisal office [ |
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compensation is not eligible to be the taxpayer liaison officer. | ||
(f) The taxpayer liaison officer for an appraisal office | ||
[ |
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providing clerical assistance to the pertinent state senators and | ||
state representatives [ |
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selection of appraisal review board members. The officer shall | ||
deliver to the state senators and state representatives [ |
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board that are submitted to the officer and shall perform other | ||
duties as requested by the state senators and state representatives | ||
[ |
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influence the process for selecting appraisal review board members. | ||
SECTION 10. Section 6.054, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL OFFICE | ||
[ |
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office [ |
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(1) an officer of a taxing unit that participates in | ||
the appraisal office [ |
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(2) an employee of a taxing unit that participates in | ||
the appraisal office [ |
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SECTION 11. The heading to Section 6.06, Tax Code, is | ||
amended to read as follows: | ||
Sec. 6.06. APPRAISAL OFFICE [ |
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FINANCING. | ||
SECTION 12. Sections 6.06(a), (b), (c), (d), (f), (g), (h), | ||
(i), (j), and (k), Tax Code, are amended to read as follows: | ||
(a) Each year the county assessor-collector who governs an | ||
appraisal office, with the assistance of the chief appraiser, shall | ||
prepare a proposed budget for the operations of the office | ||
[ |
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each taxing unit participating in the office [ |
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position, the proposed salary for the position, all benefits | ||
proposed for the position, each proposed capital expenditure, and | ||
an estimate of the amount of the budget that will be allocated to | ||
each taxing unit. Each taxing unit [ |
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budget for public inspection at its principal administrative | ||
office. | ||
(b) The county assessor-collector [ |
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shall hold a public hearing to consider the budget. The chief | ||
appraiser [ |
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officer of the governing body of each taxing unit participating in | ||
the appraisal office [ |
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the date of the hearing a written notice of the date, time, and | ||
place fixed for the hearing. The county assessor-collector [ |
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shall complete the [ |
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proposed budget [ |
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September 15. If the governing bodies of a majority of the taxing | ||
units participating in the appraisal office [ |
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budget and file them with the county assessor-collector [ |
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take effect, and the county assessor-collector [ |
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a new budget within 30 days of the disapproval. | ||
(c) The county assessor-collector [ |
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approved budget at any time[ |
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deliver a written copy of a proposed amendment to the presiding | ||
officer of the governing body of each taxing unit participating in | ||
the appraisal office [ |
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the date the county assessor-collector [ |
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(d) Each taxing unit participating in the appraisal office | ||
[ |
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to the proportion that the total dollar amount of property taxes | ||
imposed in the county for which the office is established | ||
[ |
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proposal is prepared bears to the sum of the total dollar amount of | ||
property taxes imposed in the county [ |
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participating taxing unit for that year. If a taxing unit | ||
participates in two or more appraisal offices [ |
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taxes imposed in the appropriate county [ |
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calculate the taxing unit's cost allocations in that office | ||
[ |
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is less than 5 percent of the total number of real property parcels | ||
in the county [ |
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percent of the total amount of the property taxes imposed in the | ||
county [ |
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year, the taxing unit's allocation may not exceed a percentage of | ||
the appraisal office's [ |
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taxing unit's percentage of the total number of real property | ||
parcels appraised by the office [ |
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(f) Payments shall be made to a depository designated by the | ||
county assessor-collector [ |
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appraisal office's [ |
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written check, draft, or order signed by the county | ||
assessor-collector [ |
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authorized by [ |
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[ |
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(g) If a taxing unit decides not to impose taxes for any tax | ||
year, the taxing unit is not liable for any of the costs of | ||
operating the appraisal office [ |
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costs are allocated among the other taxing units as if that taxing | ||
unit had not imposed taxes in the year used to calculate | ||
allocations. However, if that taxing unit has made any payments, it | ||
is not entitled to a refund. | ||
(h) If a newly formed taxing unit or a taxing unit that did | ||
not impose taxes in the preceding year imposes taxes in any tax | ||
year, that taxing unit is allocated a portion of the amount budgeted | ||
to operate the appraisal office [ |
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taxes in the preceding year, except that the amount of taxes the | ||
taxing unit imposes in the current year is used to calculate its | ||
allocation. Before the amount of taxes to be imposed for the | ||
current year is known, the allocation may be based on an estimate to | ||
which the county assessor-collector who governs the appraisal | ||
office [ |
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taxing unit agree, and the payments made after that amount is known | ||
shall be adjusted to reflect the amount imposed. The payments of a | ||
newly formed taxing unit that has no source of funds are postponed | ||
until the taxing unit has received adequate tax or other revenues. | ||
(i) The fiscal year of an appraisal office [ |
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calendar year unless the governing bodies of three-fourths of the | ||
taxing units that participate in the office [ |
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different fiscal year and file them with the county | ||
assessor-collector who governs the office [ |
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not more than 12 and not less than eight months before the first day | ||
of the fiscal year proposed by the resolutions. If the fiscal year | ||
of an appraisal office [ |
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the county assessor-collector, with the assistance of the chief | ||
appraiser, shall prepare a proposed budget for the fiscal year as | ||
provided by Subsection (a) [ |
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the seventh month preceding the first day of the fiscal year | ||
established by the change, and the county assessor-collector [ |
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by Subsection (b) [ |
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fourth month preceding the first day of the fiscal year established | ||
by the change. The [ |
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calculated as provided by Subsection (d) [ |
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the amount of property taxes imposed by each participating taxing | ||
unit in the most recent tax year preceding the fiscal year | ||
established by the change for which the necessary information is | ||
available. Each taxing unit shall pay its allocation as provided by | ||
Subsection (e) [ |
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shall be made before the first day of the fiscal year established by | ||
the change and subsequent payments shall be made quarterly. In the | ||
year in which a change in the fiscal year occurs, the budget that | ||
takes effect on January 1 of that year may be amended as necessary | ||
as provided by Subsection (c) [ |
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accomplish the change in fiscal years. | ||
(j) If the total amount of the payments made or due to be | ||
made by the taxing units participating in an appraisal office | ||
[ |
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spent during the fiscal year for which the payments were made, the | ||
chief appraiser shall credit the excess amount against each taxing | ||
unit's allocated payments for the following year in proportion to | ||
the amount of each taxing unit's budget allocation for the fiscal | ||
year for which the payments were made. If a taxing unit that paid | ||
its allocated amount is not allocated a portion of the appraisal | ||
office's [ |
||
chief appraiser shall refund to the taxing unit its proportionate | ||
share of the excess funds not later than the 150th day after the end | ||
of the fiscal year for which the payments were made. | ||
(k) For good cause shown, the county assessor-collector who | ||
governs an appraisal office [ |
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penalty and interest on a delinquent payment under Subsection (e). | ||
SECTION 13. Sections 6.062(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) Not later than the 10th day before the date of the public | ||
hearing at which the county assessor-collector who governs an | ||
appraisal office [ |
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office [ |
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the public hearing by publishing the notice in a newspaper having | ||
general circulation in the county for which the appraisal office | ||
[ |
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one-quarter page of a standard-size or tabloid-size newspaper and | ||
may not be published in the part of the paper in which legal notices | ||
and classified advertisements appear. | ||
(c) The notice must state that the appraisal office | ||
[ |
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units served by the appraisal office [ |
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also contain the following statement: "If approved by the county | ||
assessor-collector who governs the appraisal office [ |
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will take effect automatically unless disapproved by the governing | ||
bodies of the taxing units [ |
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proposed budget is available for public inspection in the office of | ||
each of those governing bodies." | ||
SECTION 14. Section 6.063, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.063. FINANCIAL AUDIT. (a) At least once each year, | ||
the county assessor-collector who governs [ |
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an appraisal office [ |
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affairs by an independent certified public accountant or a firm of | ||
independent certified public accountants. | ||
(b) The report of the audit is a public record. A copy of | ||
the report shall be delivered to the presiding officer of the | ||
governing body of each taxing unit that participates in the | ||
appraisal office [ |
||
for inspection at the appraisal office. | ||
SECTION 15. The heading to Section 6.09, Tax Code, is | ||
amended to read as follows: | ||
Sec. 6.09. DESIGNATION OF APPRAISAL OFFICE [ |
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DEPOSITORY. | ||
SECTION 16. Sections 6.09(a), (b), and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) The appraisal office [ |
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banking corporation incorporated under the laws of this state or | ||
the United States or a savings and loan association in this state | ||
whose deposits are insured by the Federal Deposit [ |
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(b) The county assessor-collector who governs the appraisal | ||
office [ |
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[ |
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that offer the most favorable terms and conditions for the handling | ||
of the office's [ |
||
(c) The county assessor-collector [ |
||
bids to be designated as depository for the appraisal office | ||
[ |
||
of two years and until its successor is designated and has | ||
qualified. The county assessor-collector [ |
||
depository may agree to extend a depository contract for one | ||
additional two-year period. | ||
SECTION 17. Section 6.11, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.11. PURCHASING AND CONTRACTING AUTHORITY. (a) An | ||
appraisal office [ |
||
has the same purchasing and contracting authority as a municipality | ||
under Chapter 252, Local Government Code. | ||
(b) For purposes of this section, all the provisions of | ||
Chapter 252, Local Government Code, applicable to a municipality or | ||
to purchases and contracts by a municipality apply to an appraisal | ||
office [ |
||
office [ |
||
references to the municipality in that chapter mean the appraisal | ||
office [ |
||
Government Code, to an appraisal office [ |
||
the county for which the appraisal office is established [ |
||
may seek an injunction under that section. Sections 252.062 and | ||
252.063, Local Government Code, apply to an officer or employee of | ||
an appraisal office [ |
||
apply to a municipal officer or employee. | ||
SECTION 18. Sections 6.12(a), (b), (c), and (e), Tax Code, | ||
are amended to read as follows: | ||
(a) The state senators and state representatives whose | ||
districts contain any part of the territory included in the county | ||
for which an [ |
||
established [ |
||
advice [ |
||
assessor-collector who governs the office [ |
||
agricultural advisory board composed of three or more members as | ||
determined by the county assessor-collector [ |
||
senator and state representative is entitled to one vote for a | ||
candidate for each position to be filled on the board. | ||
(b) The agricultural advisory board members must be | ||
landowners of the county for which the appraisal office is | ||
established [ |
||
Subchapter C, D, E, or H, Chapter 23, and who have been residents of | ||
the county [ |
||
(c) Members of the board serve for [ |
||
years. The county assessor-collector who governs the appraisal | ||
office shall provide for staggered terms, so that the terms of as | ||
close to one-half of the members as possible expire each year [ |
||
(e) An employee or officer of an appraisal office [ |
||
may not be appointed and may not serve as a member of the | ||
agricultural advisory board. | ||
SECTION 19. Section 6.13, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.13. APPRAISAL OFFICE [ |
||
preservation, microfilming, destruction, or other disposition of | ||
the records of each appraisal office [ |
||
requirements of Subtitle C, Title 6, Local Government Code, and | ||
rules adopted under that subtitle. | ||
SECTION 20. Sections 6.14(a) and (b), Tax Code, are amended | ||
to read as follows: | ||
(a) On the written request of the Texas Legislative Council, | ||
an appraisal office [ |
||
in electronic format shall provide a copy of the information or data | ||
maintained in the office's [ |
||
council without charge. | ||
(b) The appraisal office [ |
||
requested information or data to the council as soon as practicable | ||
but not later than the 30th day after the date the request is | ||
received by the office [ |
||
SECTION 21. Sections 6.16(a) and (c), Tax Code, are amended | ||
to read as follows: | ||
(a) The chief appraiser of an appraisal office [ |
||
may 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. | ||
(c) A list must: | ||
(1) be organized by county; | ||
(2) be available on the appraisal office's | ||
[ |
||
maintains a website; and | ||
(3) provide the name, contact information, and job | ||
title of each individual who will provide free assistance. | ||
SECTION 22. Sections 6.24(a) and (b), Tax Code, are amended | ||
to read as follows: | ||
(a) The governing body of a taxing unit other than a county | ||
may contract as provided by Chapter 791, Government Code, [ |
||
taxing unit or with the county assessor-collector who governs | ||
[ |
||
other taxing unit or the office [ |
||
relating to the assessment or collection of taxes. | ||
(b) The commissioners court of a county with the approval of | ||
the county assessor-collector may contract as provided by Chapter | ||
791, Government Code, [ |
||
governing body of another taxing unit in the county [ |
||
unit [ |
||
or collection of taxes for the county. The commissioners court may | ||
contract as provided by Chapter 791, Government Code, with the | ||
county assessor-collector for the appraisal office established for | ||
the county to perform duties relating to the assessment or | ||
collection of taxes for the county. If a county contracts to have | ||
its taxes assessed and collected by another taxing unit or by the | ||
appraisal office [ |
||
the contract shall require the other taxing unit or the office | ||
[ |
||
assess and collect. | ||
SECTION 23. Sections 6.26(a), (b), (c), (e), (f), and (j), | ||
Tax Code, are amended to read as follows: | ||
(a) The qualified voters residing in the county for which an | ||
appraisal office is established [ |
||
the county clerk of the county [ |
||
or not to require the appraisal office [ |
||
assessor-collector, or a specified taxing unit within the county | ||
[ |
||
property taxes on property appraised by the office [ |
||
all taxing units. | ||
(b) The qualified voters of a taxing unit that assesses, | ||
collects, or assesses and collects its own property taxes by | ||
petition submitted to the governing body of the taxing unit may | ||
require that an election be held to determine whether or not to | ||
require the appraisal office [ |
||
assessor-collector, or another taxing unit that is assessing and | ||
collecting property taxes to assess, collect, or assess and collect | ||
the taxing unit's property taxes. | ||
(c) A petition is valid if: | ||
(1) it states that it is intended to require an | ||
election in the county for which the appraisal office is | ||
established [ |
||
consolidation of assessing or collecting functions or both; | ||
(2) it states the functions to be consolidated and | ||
identifies the entity or office that will be required to perform the | ||
functions; and | ||
(3) it is signed by a number of qualified voters equal | ||
to at least 10 percent of the number of qualified voters, according | ||
to the most recent official list of qualified voters, residing in | ||
the county for which the appraisal office is established | ||
[ |
||
by Subsection (b) [ |
||
whichever number is less. | ||
(e) If the commissioners court or the governing body finds | ||
that the petition is valid, it shall order that an election be held | ||
in the county for which the appraisal office is established | ||
[ |
||
prescribed by the [ |
||
after the last day on which it could have acted to approve or | ||
disapprove the petition. At the election, the ballots shall be | ||
prepared to permit voting for or against the proposition: | ||
"Requiring the (name of entity or office) to (assess, collect, or | ||
assess and collect, as applicable) property taxes for (all taxing | ||
units in [ |
||
name of taxing unit or taxing units, as applicable)." | ||
(f) If a majority of the qualified voters voting on the | ||
question in the election favor the proposition, the entity or | ||
office named by the ballot shall perform the functions named by the | ||
ballot beginning with the next time property taxes are assessed or | ||
collected, as applicable, that is more than 90 days after the date | ||
of the election. If the governing bodies, [ |
||
assessor-collector who governs the appraisal office [ |
||
agree, a function may be consolidated when performance of the | ||
function begins in less than 90 days after the date of the election. | ||
(j) An appraisal office [ |
||
election to assess, collect, or assess and collect taxes on | ||
property outside the [ |
||
which the office is established. A taxing unit may not be required | ||
by an election to assess, collect, or assess and collect taxes on | ||
property outside the boundaries of the county for which the | ||
appraisal office [ |
||
unit is established. | ||
SECTION 24. Section 6.29(b), Tax Code, is amended to read as | ||
follows: | ||
(b) A taxing unit whose taxes are collected by the collector | ||
for another taxing unit, by an officer or employee of another taxing | ||
unit or of an appraisal office [ |
||
other than the taxing unit's own collector may require that | ||
collector, officer, employee, or other person to give bond | ||
conditioned on the faithful performance of that person's [ |
||
duties. To be effective, the bond must be made payable to and must | ||
be approved by and paid for by the governing body of the taxing unit | ||
requiring bond in an amount determined by the governing body. The | ||
governing body may prescribe additional requirements for the bond. | ||
SECTION 25. Section 6.41, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.41. APPRAISAL REVIEW BOARD. (a) The appraisal | ||
review board is established for each appraisal office [ |
||
(b) Except as provided by Subsection (b-1) or (b-2), an | ||
appraisal review board consists of three members. | ||
(b-1) The county assessor-collector who governs an | ||
appraisal office [ |
||
size of the office's [ |
||
number of members the county assessor-collector [ |
||
(b-2) The county assessor-collector who governs an | ||
appraisal office [ |
||
or more [ |
||
increase the size of the office's [ |
||
board to the number of members the county assessor-collector [ |
||
appraisal review board, including the duties of each special panel | ||
established under Section 6.425. | ||
(c) To be eligible to serve on the board, an individual must | ||
be a resident of the county for which the appraisal office is | ||
established [ |
||
[ |
||
(d) Members [ |
||
senators and state representatives whose districts contain any part | ||
of the territory included in the county for which [ |
||
provided by the county assessor-collector who governs the office | ||
[ |
||
representative is entitled to one vote for a candidate for each | ||
position to be filled on the board. A vacancy on the board is filled | ||
in the same manner for the unexpired portion of the term. | ||
(e) [ |
||
applications submitted to the appraisal office [ |
||
[ |
||
member of the [ |
||
pertinent state senators and state representatives [ |
||
may provide the state senators and state representatives [ |
||
an applicant for appointment to or a member of the board owes any | ||
delinquent ad valorem taxes to a taxing unit participating in the | ||
appraisal office [ |
||
(f) [ |
||
[ |
||
appear. | ||
(g) [ |
||
[ |
||
provide to the pertinent state senators and state representatives | ||
[ |
||
whatever reasonable assistance is requested by the state senators | ||
and state representatives to make the appointments [ |
||
(h) [ |
||
[ |
||
[ |
||
[ |
||
of the appraisal review board for an appraisal office [ |
||
described by Subsection (b-2), the pertinent state senators and | ||
state representatives [ |
||
select an adequate number of qualified individuals to permit the | ||
chairman of the appraisal review board to fill the positions on each | ||
special panel established under Section 6.425. | ||
(i) [ |
||
[ |
||
years beginning January 1. The county assessor-collector who | ||
governs the appraisal office [ |
||
as close to one-half of the members as possible expire each year. | ||
[ |
||
(j) [ |
||
board by a majority vote of the state senators and state | ||
representatives [ |
||
(1) a violation of Section 6.412, 6.413, 41.66(f), or | ||
41.69; | ||
(2) good cause relating to the attendance of members | ||
at called meetings of the board as established by written policy | ||
adopted by the county assessor-collector who governs [ |
||
(3) evidence of repeated bias or misconduct. | ||
(k) [ |
||
assessor-collectors who govern the appraisal offices established | ||
for [ |
||
[ |
||
consolidated appraisal review board by interlocal contract. | ||
(l) [ |
||
for two or more adjoining counties [ |
||
contract have provided for the operation of a consolidated | ||
appraisal review board: | ||
(1) a reference in this or another section of this code | ||
to the appraisal office [ |
||
offices established for the adjoining counties [ |
||
(2) a reference in this or another section of this code | ||
to the county assessor-collector who governs the appraisal office | ||
[ |
||
who govern [ |
||
offices established for the adjoining counties [ |
||
(3) a provision of this code that applies to an | ||
appraisal review board also applies to the consolidated appraisal | ||
review board; and | ||
(4) a reference in this code to the appraisal review | ||
board shall be construed to also refer to the consolidated | ||
appraisal review board. | ||
(m) [ |
||
another employee or agent of the appraisal office [ |
||
member of the appraisal review board for the appraisal office | ||
[ |
||
property tax consultant, or an agent of a property owner commits an | ||
offense if the person communicates with a state senator or state | ||
representative whose district contains any part of the territory | ||
included in the county for which the appraisal office is | ||
established [ |
||
the appointment of appraisal review board members. This subsection | ||
does not apply to: | ||
(1) a communication between a member of the appraisal | ||
review board and a state senator or state representative [ |
||
reappointment to the board; | ||
(2) a communication between the taxpayer liaison | ||
officer for the appraisal office [ |
||
state representative [ |
||
the course of the performance of the officer's clerical duties so | ||
long as the officer does not offer an opinion or comment regarding | ||
the appointment of appraisal review board members; | ||
(3) a communication between a chief appraiser or | ||
another employee or agent of the appraisal office [ |
||
member of the appraisal review board for the appraisal office | ||
[ |
||
state senator or state representative [ |
||
Subsection (e), (g), or (j) [ |
||
or Section 411.1296, Government Code; | ||
(4) a communication between a property tax consultant | ||
or a property owner or an agent of the property owner and the | ||
taxpayer liaison officer for the appraisal office [ |
||
regarding information relating to or described by Subsection (j) | ||
[ |
||
(5) a communication between a property tax consultant | ||
or a property owner or an agent of the property owner and a state | ||
senator or state representative [ |
||
(j) [ |
||
(n) The taxpayer liaison officer for the appraisal office | ||
shall report the contents of the communication described by | ||
Subsection (m)(4) to the pertinent state senators and state | ||
representatives. | ||
(o) [ |
||
an appraisal office [ |
||
communicates with a member of the appraisal review board for the | ||
appraisal office [ |
||
governs [ |
||
[ |
||
district contains any part of the territory included in the county | ||
for which [ |
||
reporting of the percentage by which the appraisal review board or a | ||
panel of the board reduces the appraised value of property. | ||
(p) [ |
||
SECTION 26. Sections 6.411(a), (b), and (c-1), Tax Code, | ||
are amended to read as follows: | ||
(a) A member of an appraisal review board commits an offense | ||
if the member communicates with the chief appraiser or another | ||
employee or the county assessor-collector who governs [ |
||
which the appraisal review board is established in violation of | ||
Section 41.66(f). | ||
(b) A chief appraiser or another employee of an appraisal | ||
office [ |
||
or a property tax consultant or attorney representing a party to a | ||
proceeding before the appraisal review board commits an offense if | ||
the person communicates with a member of the appraisal review board | ||
established for the appraisal office [ |
||
influence a decision by the member in the member's capacity as a | ||
member of the appraisal review board. | ||
(c-1) This section does not apply to communications with a | ||
member of an appraisal review board by the chief appraiser or | ||
another employee or the county assessor-collector who governs [ |
||
or a property tax consultant or attorney representing a party to a | ||
proceeding before the appraisal review board: | ||
(1) during a hearing on a protest or other proceeding | ||
before the appraisal review board; | ||
(2) that constitute social conversation; | ||
(3) that are specifically limited to and involve | ||
administrative, clerical, or logistical matters related to the | ||
scheduling and operation of hearings, the processing of documents, | ||
the issuance of orders, notices, and subpoenas, and the operation, | ||
appointment, composition, or attendance at training of the | ||
appraisal review board; or | ||
(4) that are necessary and appropriate to enable the | ||
county assessor-collector who governs [ |
||
appraisal office or the pertinent state senators and state | ||
representatives [ |
||
reappoint, or remove a person as a member or the chairman or | ||
secretary of the appraisal review board. | ||
SECTION 27. Section 6.412, Tax Code, is amended to read as | ||
follows: | ||
Sec. 6.412. RESTRICTIONS ON ELIGIBILITY OF BOARD MEMBERS. | ||
(a) An individual is ineligible to serve on an appraisal review | ||
board if the individual: | ||
(1) is related within the second degree by | ||
consanguinity or affinity, as determined under Chapter 573, | ||
Government Code, to an individual who is engaged in the business of | ||
appraising property for compensation for use in proceedings under | ||
this title or of representing property owners for compensation in | ||
proceedings under this title in the appraisal office [ |
||
which the appraisal review board is established; | ||
(2) owns property on which delinquent taxes have been | ||
owed to a taxing unit for more than 60 days after the date the | ||
individual knew or should have known of the delinquency unless: | ||
(A) the delinquent taxes and any penalties and | ||
interest are being paid under an installment payment agreement | ||
under Section 33.02; or | ||
(B) a suit to collect the delinquent taxes is | ||
deferred or abated under Section 33.06 or 33.065; or | ||
(3) is related within the third degree by | ||
consanguinity or within the second degree by affinity, as | ||
determined under Chapter 573, Government Code, to [ |
||
(A) the county assessor-collector who governs | ||
the appraisal office [ |
||
(B) a member of the appraisal review board. | ||
(b) A member of an appraisal review board commits an offense | ||
if the board member continues to hold office knowing that an | ||
individual related within the second degree by consanguinity or | ||
affinity, as determined under Chapter 573, Government Code, to the | ||
board member is engaged in the business of appraising property for | ||
compensation for use in proceedings under this title or of | ||
representing property owners for compensation in proceedings under | ||
this title in the appraisal office [ |
||
appraisal review board is established. An offense under this | ||
subsection is a Class B misdemeanor. | ||
(c) A person is ineligible to serve on the appraisal review | ||
board if the person is the county assessor-collector who governs | ||
the appraisal office [ |
||
officer[ |
||
employee of the comptroller, or a member of the governing body, | ||
officer, or employee of a taxing unit. | ||
(d) A person is ineligible to serve on the appraisal review | ||
board of an appraisal office [ |
||
(1) is a former county assessor-collector who governed | ||
the appraisal office or a [ |
||
officer[ |
||
(2) served as a member of the governing body or officer | ||
of a taxing unit for which the appraisal office [ |
||
appraises property, until the fourth anniversary of the date the | ||
person ceased to be a member or officer; | ||
(3) appeared before the appraisal review board for | ||
compensation during the two-year period preceding the date the | ||
person is appointed; or | ||
(4) served for all or part of three previous terms as a | ||
board member or auxiliary board member on the appraisal review | ||
board. | ||
SECTION 28. Sections 6.413(a), (b), and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) An individual is not eligible to be appointed to or to | ||
serve on the appraisal review board established for an appraisal | ||
office [ |
||
the individual has a substantial interest is a party to a contract | ||
with the appraisal office [ |
||
participates in the appraisal office [ |
||
(b) An appraisal office [ |
||
contract with a member of the appraisal review board established | ||
for the appraisal office [ |
||
which a member of the appraisal review board has a substantial | ||
interest. | ||
(c) A taxing unit may not enter into a contract with a member | ||
of the appraisal review board established for an appraisal office | ||
[ |
||
entity in which a member of the appraisal review board has a | ||
substantial interest. | ||
SECTION 29. Sections 6.414(a) and (f), Tax Code, are | ||
amended to read as follows: | ||
(a) The county assessor-collector who governs [ |
||
appraisal review board members that the county assessor-collector | ||
[ |
||
appraisal review board and to assist the board in performing its | ||
duties. | ||
(f) An auxiliary board member is entitled to compensation as | ||
provided by the appraisal office [ |
||
entitled to a per diem or reimbursement of expenses under Section | ||
6.42(c). | ||
SECTION 30. Sections 6.42(a) and (c), Tax Code, are amended | ||
to read as follows: | ||
(a) A majority of the appraisal review board constitutes a | ||
quorum. The county assessor-collector who governs the appraisal | ||
office [ |
||
from among the members of the appraisal review board. The county | ||
assessor-collector who governs the appraisal office [ |
||
encouraged to select as chairman a member of the appraisal review | ||
board, if any, who has a background in law and property appraisal. | ||
(c) Members of the board are entitled to per diem set by the | ||
appraisal office [ |
||
to reimbursement for actual and necessary expenses incurred in the | ||
performance of board functions as provided by the office [ |
||
budget. | ||
SECTION 31. The heading to Section 6.425, Tax Code, is | ||
amended to read as follows: | ||
Sec. 6.425. SPECIAL APPRAISAL REVIEW BOARD PANELS IN | ||
CERTAIN OFFICES [ |
||
SECTION 32. Sections 6.425(a), (b), and (e), Tax Code, are | ||
amended to read as follows: | ||
(a) This section applies only to the appraisal review board | ||
for an appraisal office [ |
||
(b) The appraisal review board shall establish special | ||
panels to conduct protest hearings under Chapter 41 relating to | ||
property that: | ||
(1) has an appraised value as determined by the | ||
appraisal office [ |
||
eligibility amount determined as provided by Subsection (g); and | ||
(2) is included in one of the following | ||
classifications: | ||
(A) commercial real [ |
||
(B) real [ |
||
(C) industrial and manufacturing real [ |
||
(D) multifamily residential real property. | ||
(e) Notwithstanding Subsection (d), the chairman of the | ||
appraisal review board may appoint to a special panel described by | ||
this section a member of the appraisal review board who does not | ||
meet the qualifications prescribed by that subsection if: | ||
(1) the number of persons appointed to the board by the | ||
pertinent state senators and state representatives [ |
||
sufficient to fill the positions on each special panel; and | ||
(2) the board member being appointed to the panel | ||
holds a bachelor's degree in any field. | ||
SECTION 33. Sections 6.43(a), (b), (c), and (e), Tax Code, | ||
are amended to read as follows: | ||
(a) The appraisal review board may employ legal counsel as | ||
provided by the appraisal office [ |
||
services of the county attorney. | ||
(b) Except as provided by Subsection (c), an attorney may | ||
not serve as legal counsel for the appraisal review board if the | ||
attorney or a member of the attorney's law firm has during the year | ||
before the date of the appraisal review board's hiring of the | ||
attorney represented a property owner who owns property in the | ||
county for which the appraisal office is established [ |
||
taxing unit that participates in the appraisal office [ |
||
or the appraisal office [ |
||
1.111 or 25.25 of this code, Subtitle F of this title, or Subchapter | ||
Z, Chapter 2003, Government Code. | ||
(c) The county attorney for the county in which the | ||
appraisal office [ |
||
services to the appraisal review board notwithstanding that the | ||
county attorney or an assistant to the county attorney represents | ||
or has represented the appraisal office [ |
||
that participates in the appraisal office [ |
||
(e) An appraisal office [ |
||
whether the appraisal review board may employ legal counsel or must | ||
use the services of the county attorney. If the budget authorizes | ||
the board to employ legal counsel, the budget must provide for | ||
reasonable compensation to be paid to the attorney serving as legal | ||
counsel. An appraisal office [ |
||
to employ a specific attorney as legal counsel. | ||
SECTION 34. Section 11.01, Tax Code, is amended to read as | ||
follows: | ||
Sec. 11.01. REAL [ |
||
real [ |
||
jurisdiction to tax is taxable unless exempt by law. | ||
(b) This state has jurisdiction to tax real property if | ||
located in this state. | ||
(c) For a tax year that begins after December 31, 2023, | ||
tangible personal property is not taxable. | ||
(d) On and after January 1, 2024, a provision of this code or | ||
another law that would otherwise apply to the taxation of tangible | ||
personal property for a tax year that begins after December 31, | ||
2023, has no effect for that tax year. | ||
(e) Subsections (c) and (d) do not apply to personal | ||
property taxable under Section 1(l), Article VIII, Texas | ||
Constitution. [ |
||
[ |
||
[ |
||
[ |
||
[ |
||
[ |
||
SECTION 35. Section 11.18(a), Tax Code, is amended to read | ||
as follows: | ||
(a) An organization that qualifies as a charitable | ||
organization as provided by this section is entitled to an | ||
exemption from taxation of: | ||
(1) the buildings [ |
||
that: | ||
(A) are owned by the charitable organization; and | ||
(B) except as permitted by Subsection (b), are | ||
used exclusively by qualified charitable organizations; and | ||
(2) the real property owned by the charitable | ||
organization consisting of: | ||
(A) an incomplete improvement that: | ||
(i) is under active construction or other | ||
physical preparation; and | ||
(ii) is designed and intended to be used | ||
exclusively by qualified charitable organizations; and | ||
(B) the land on which the incomplete improvement | ||
is located that will be reasonably necessary for the use of the | ||
improvement by qualified charitable organizations. | ||
SECTION 36. Section 11.181(c), Tax Code, is amended to read | ||
as follows: | ||
(c) An organization entitled to an exemption under | ||
Subsection (a) is also entitled to an exemption from taxation of any | ||
building [ |
||
uses in the administration of its acquisition, building, repair, or | ||
sale of property. To qualify for an exemption under this | ||
subsection, property must be used exclusively by the charitable | ||
organization, except that another individual or organization may | ||
use the property for activities incidental to the charitable | ||
organization's use that benefit the beneficiaries of the charitable | ||
organization. | ||
SECTION 37. Section 11.182(f), Tax Code, is amended to read | ||
as follows: | ||
(f) An organization entitled to an exemption under | ||
Subsection (b) is also entitled to an exemption from taxation of any | ||
building [ |
||
uses in the administration of its acquisition, building, repair, | ||
sale, or rental of property. To qualify for an exemption under this | ||
subsection, property must be used exclusively by the organization, | ||
except that another person may use the property for activities | ||
incidental to the organization's use that benefit the beneficiaries | ||
of the organization. | ||
SECTION 38. Section 11.1827(d), Tax Code, is amended to | ||
read as follows: | ||
(d) A community land trust entitled to an exemption from | ||
taxation by a taxing unit under Subsection (b) is also entitled to | ||
an exemption from taxation by the taxing unit of any real [ |
||
administration of its acquisition, construction, repair, sale, or | ||
leasing of property. To qualify for an exemption under this | ||
subsection, property must be used exclusively by the trust, except | ||
that another person may use the property for activities incidental | ||
to the trust's use that benefit the beneficiaries of the trust. | ||
SECTION 39. Section 11.184(c), Tax Code, is amended to read | ||
as follows: | ||
(c) A qualified charitable organization is entitled to an | ||
exemption from taxation of: | ||
(1) the buildings and other real property [ |
||
(A) are owned by the organization; and | ||
(B) except as permitted by Subsection (d), are | ||
used exclusively by the organization and other organizations | ||
eligible for an exemption from taxation under this section or | ||
Section 11.18; and | ||
(2) the real property owned by the organization | ||
consisting of: | ||
(A) an incomplete improvement that: | ||
(i) is under active construction or other | ||
physical preparation; and | ||
(ii) is designed and intended to be used | ||
exclusively by the organization and other organizations eligible | ||
for an exemption from taxation under this section or Section 11.18; | ||
and | ||
(B) the land on which the incomplete improvement | ||
is located that will be reasonably necessary for the use of the | ||
improvement by the organization and other organizations eligible | ||
for an exemption from taxation under this section or Section 11.18. | ||
SECTION 40. Section 11.185(c), Tax Code, is amended to read | ||
as follows: | ||
(c) An organization entitled to an exemption under | ||
Subsection (a) is also entitled to an exemption from taxation of any | ||
building [ |
||
uses in the administration of its acquisition, building, repair, or | ||
sale of property. To qualify for an exemption under this | ||
subsection, property must be used exclusively by the charitable | ||
organization, except that another individual or organization may | ||
use the property for activities incidental to the charitable | ||
organization's use that benefit the beneficiaries of the charitable | ||
organization. | ||
SECTION 41. Sections 11.20(a), (d), (f), (g), (h), (j), and | ||
(k), Tax Code, are amended to read as follows: | ||
(a) An organization that qualifies as a religious | ||
organization as provided by Subsection (c) is entitled to an | ||
exemption from taxation of: | ||
(1) the real property that is owned by the religious | ||
organization, is used primarily as a place of regular religious | ||
worship, and is reasonably necessary for engaging in religious | ||
worship; | ||
(2) [ |
||
[ |
||
organization and is reasonably necessary for use as a residence | ||
(but not more than one acre of land for each residence) if the | ||
property: | ||
(A) is used exclusively as a residence for those | ||
individuals whose principal occupation is to serve in the clergy of | ||
the religious organization; and | ||
(B) produces no revenue for the religious | ||
organization; | ||
(3) [ |
||
[ |
||
organization consisting of: | ||
(A) an incomplete improvement that is under | ||
active construction or other physical preparation and that is | ||
designed and intended to be used by the religious organization as a | ||
place of regular religious worship when complete; and | ||
(B) the land on which the incomplete improvement | ||
is located that will be reasonably necessary for the religious | ||
organization's use of the improvement as a place of regular | ||
religious worship; | ||
(4) [ |
||
owns for the purpose of expansion of the religious organization's | ||
place of regular religious worship or construction of a new place of | ||
regular religious worship if: | ||
(A) the religious organization qualifies other | ||
property, including a portion of the same tract or parcel of land, | ||
owned by the organization for an exemption under Subdivision (1) or | ||
(3) [ |
||
(B) the land produces no revenue for the | ||
religious organization; and | ||
(5) [ |
||
organization that is leased to another person and used by that | ||
person for the operation of a school that qualifies as a school | ||
under Section 11.21(d). | ||
(d) Use of property that qualifies for the exemption | ||
prescribed by Subsection (a)(1) [ |
||
for occasional secular purposes other than religious worship does | ||
not result in loss of the exemption if the primary use of the | ||
property is for religious worship and all income from the other use | ||
is devoted exclusively to the maintenance and development of the | ||
property as a place of religious worship. | ||
(f) A property may not be exempted under Subsection (a)(3) | ||
[ |
||
(g) For purposes of Subsection (a)(3) [ |
||
incomplete improvement is under physical preparation if the | ||
religious organization has engaged in architectural or engineering | ||
work, soil testing, land clearing activities, or site improvement | ||
work necessary for the construction of the improvement or has | ||
conducted an environmental or land use study relating to the | ||
construction of the improvement. | ||
(h) Property owned by this state or a political subdivision | ||
of this state, including a leasehold or other possessory interest | ||
in the property, that is held or occupied by an organization that | ||
qualifies as a religious organization as provided by Subsection (c) | ||
is entitled to an exemption from taxation if the property: | ||
(1) is used by the organization primarily as a place of | ||
regular religious worship and is reasonably necessary for engaging | ||
in religious worship; or | ||
(2) meets the qualifications for an exemption under | ||
Subsection (a)(3) [ |
||
(j) A tract of land that is contiguous to the tract of land | ||
on which the religious organization's place of regular religious | ||
worship is located may not be exempted under Subsection (a)(4) | ||
[ |
||
contiguous to the tract of land on which the religious | ||
organization's place of regular religious worship is located may | ||
not be exempted under Subsection (a)(4) [ |
||
three years. For purposes of this subsection, a tract of land is | ||
considered to be contiguous with another tract of land if the tracts | ||
are divided only by a road, railroad track, river, or stream. | ||
(k) For purposes of Subsection (a)(4) [ |
||
application or statement accompanying an application for the | ||
exemption stating that the land is owned for the purposes described | ||
by Subsection (a)(4) [ |
||
of the organization is sufficient to establish that the land is | ||
owned for those purposes. | ||
SECTION 42. Sections 11.201(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) If land is sold or otherwise transferred to another | ||
person in a year in which the land receives an exemption under | ||
Section 11.20(a)(4) [ |
||
the land equal to the tax that would have been imposed on the land | ||
had the land been taxed for each of the five years preceding the | ||
year in which the sale or transfer occurs in which the land received | ||
an exemption under that subsection, plus interest at an annual rate | ||
of seven percent calculated from the dates on which the taxes would | ||
have become due. | ||
(c) If only part of a parcel of land that is exempted under | ||
Section 11.20(a)(4) [ |
||
applies only to that part of the parcel and equals the taxes that | ||
would have been imposed had that part been taxed. | ||
SECTION 43. Sections 11.21(a), (b), and (f), Tax Code, are | ||
amended to read as follows: | ||
(a) A person is entitled to an exemption from taxation of: | ||
(1) the buildings [ |
||
that the person owns and that are used for a school that is | ||
qualified as provided by Subsection (d) if: | ||
(A) the school is operated exclusively by the | ||
person owning the property; | ||
(B) except as permitted by Subsection (b), the | ||
buildings [ |
||
educational functions; and | ||
(C) the buildings [ |
||
and | ||
(2) the real property owned by the person consisting | ||
of: | ||
(A) an incomplete improvement that: | ||
(i) is under active construction or other | ||
physical preparation; and | ||
(ii) is designed and intended to be used for | ||
a school that is qualified as provided by Subsection (d); and | ||
(B) the land on which the incomplete improvement | ||
is located that will be reasonably necessary for the use of the | ||
improvement for a school that is qualified as provided by | ||
Subsection (d). | ||
(b) Use of exempt [ |
||
than educational functions does not result in loss of an exemption | ||
authorized by this section if those other functions are incidental | ||
to use of the property for educational functions and benefit the | ||
students or faculty of the school. | ||
(f) Notwithstanding Subsection (a), a person is entitled to | ||
an exemption from taxation of the buildings [ |
||
requirement of Subsection (d) if: | ||
(1) the person authorizes the former owner to continue | ||
to use the property pending the use of the property for a school; | ||
and | ||
(2) the former owner would be entitled to an exemption | ||
from taxation of the property if the former owner continued to own | ||
the property. | ||
SECTION 44. Section 11.23(m), Tax Code, is amended to read | ||
as follows: | ||
(m) National Hispanic Institute. The National Hispanic | ||
Institute is entitled to an exemption from taxation of the real [ |
||
exempt from federal income taxation under Section 501(a), Internal | ||
Revenue Code of 1986, as an organization described by Section | ||
501(c)(3) of that code. | ||
SECTION 45. Section 11.231(b), Tax Code, is amended to read | ||
as follows: | ||
(b) An association that qualifies as a nonprofit community | ||
business organization as provided by this section is entitled to an | ||
exemption from taxation of: | ||
(1) the buildings [ |
||
that: | ||
(A) are owned by the nonprofit community business | ||
organization; and | ||
(B) except as permitted by Subsection (c), are | ||
used exclusively by qualified nonprofit community business | ||
organizations to perform their primary functions; and | ||
(2) the real property owned by the nonprofit community | ||
business organization consisting of: | ||
(A) an incomplete improvement that: | ||
(i) is under active construction or other | ||
physical preparation; and | ||
(ii) is designed and intended to be used | ||
exclusively by qualified nonprofit community business | ||
organizations; and | ||
(B) the land on which the incomplete improvement | ||
is located that will be reasonably necessary for the use of the | ||
improvement by qualified nonprofit community business | ||
organizations. | ||
SECTION 46. Sections 11.35(a) and (g), Tax Code, are | ||
amended to read as follows: | ||
(a) In this section, "qualified property" means property | ||
that: | ||
(1) consists of: | ||
(A) [ |
||
[ |
||
(B) [ |
||
defined by Section 1201.003, Occupations Code, that is used as a | ||
dwelling, regardless of whether the owner of the manufactured home | ||
elects to treat the manufactured home as real property under | ||
Section 1201.2055, Occupations Code; | ||
(2) is located in an area declared by the governor to | ||
be a disaster area following a disaster; and | ||
(3) is at least 15 percent damaged by the disaster, as | ||
determined by the chief appraiser under this section[ |
||
[ |
||
(g) The chief appraiser shall assign to an item of qualified | ||
property: | ||
(1) a Level I damage assessment rating if the property | ||
is at least 15 percent, but less than 30 percent, damaged, meaning | ||
that the property suffered minimal damage and may continue to be | ||
used as intended; | ||
(2) a Level II damage assessment rating if the | ||
property is at least 30 percent, but less than 60 percent, damaged, | ||
meaning [ |
||
nonstructural damage, including nonstructural damage to the roof, | ||
walls, foundation, or mechanical components, and the waterline, if | ||
any, is less than 18 inches above the floor; | ||
(3) a Level III damage assessment rating if the | ||
property is at least 60 percent damaged but is not a total loss, | ||
meaning [ |
||
structural damage requiring extensive repair due to the failure or | ||
partial failure of structural elements, wall elements, or the | ||
foundation, or the waterline is at least 18 inches above the floor; | ||
or | ||
(4) a Level IV damage assessment rating if the | ||
property is a total loss, meaning that repair of the property is not | ||
feasible. | ||
SECTION 47. Section 11.42(b), Tax Code, is amended to read | ||
as follows: | ||
(b) An exemption authorized by Section 11.11 [ |
||
effective immediately on qualification for the exemption. | ||
SECTION 48. Sections 11.43(a), (b), (c), and (e), Tax Code, | ||
are amended to read as follows: | ||
(a) To receive an exemption, a person claiming the | ||
exemption, other than an exemption authorized by Section 11.11, | ||
11.12, or [ |
||
a person must file an exemption application form with the chief | ||
appraiser for the [ |
||
county [ |
||
exemption has situs. | ||
(b) Except as provided by Subsection (c) and by Section | ||
[ |
||
exemption must apply each year the person claims entitlement to the | ||
exemption. | ||
(c) An exemption provided by Section 11.13, 11.131, 11.132, | ||
11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, | ||
11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, | ||
[ |
||
once allowed, need not be claimed in subsequent years, and except as | ||
otherwise provided by Subsection (e), the exemption applies to the | ||
property until it changes ownership or the person's qualification | ||
for the exemption changes. However, except as provided by | ||
Subsection (r), the chief appraiser may require a person allowed | ||
one of the exemptions in a prior year to file a new application to | ||
confirm the person's current qualification for the exemption by | ||
delivering a written notice that a new application is required, | ||
accompanied by an appropriate application form, to the person | ||
previously allowed the exemption. If the person previously allowed | ||
the exemption is 65 years of age or older, the chief appraiser may | ||
not cancel the exemption due to the person's failure to file the new | ||
application unless the chief appraiser complies with the | ||
requirements of Subsection (q), if applicable. | ||
(e) Except as provided by Section 11.422, 11.431, 11.433, | ||
11.434, 11.435, or 11.439, [ |
||
apply for an exemption in a given year fails to file timely a | ||
completed application form, the person may not receive the | ||
exemption for that year. | ||
SECTION 49. Section 21.06(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Except as provided by Section 21.08 [ |
||
taxing unit if the owner of the property resides in the taxing unit | ||
on January 1, unless the property normally is used in this state for | ||
business purposes outside the taxing unit. In that event, the | ||
intangible property is taxable by each taxing unit in which the | ||
property normally is used for business purposes. | ||
SECTION 50. Sections 22.01(a), (b), (c), (c-2), (f), and | ||
(g), Tax Code, are amended to read as follows: | ||
(a) [ |
||
contain: | ||
(1) the name and address of the property owner; | ||
(2) a description of the property by type or category; | ||
(3) [ |
||
[ |
||
property; and | ||
(4) [ |
||
the market value of the property or, at the option of the property | ||
owner, the historical cost when new and the year of acquisition of | ||
the property. | ||
(b) When required by the chief appraiser, a person shall | ||
render for taxation any [ |
||
[ |
||
fiduciary on January 1. | ||
(c) A person may render for taxation any property that the | ||
person [ |
||
fiduciary on January 1, although the person [ |
||
render it by Subsection [ |
||
(c-2) With the consent of the property owner, a secured | ||
party may render for taxation any property of the property owner in | ||
which the secured party has a security interest on January 1, | ||
although the secured party is not required to render the property by | ||
Subsection [ |
||
that has a historical cost when new of more than $50,000. | ||
(f) Notwithstanding Subsection [ |
||
a rendition statement of a person who owns [ |
||
property [ |
||
for which the appraisal office is established [ |
||
the owner's opinion, has an aggregate value of less than $20,000 is | ||
required to contain only: | ||
(1) the name and address of the property owner; | ||
(2) a general description of the property by type or | ||
category; and | ||
(3) the physical location or taxable situs of the | ||
property. | ||
(g) A person's good faith estimate of the market value of | ||
the property under Subsection (a)(4) [ |
||
purpose of compliance with any [ |
||
[ |
||
protest, hearing, appeal, suit, or other proceeding under this | ||
title involving the property, except for: | ||
(1) a proceeding to determine whether the person | ||
complied with this section; | ||
(2) a proceeding under Section 22.29(b); or | ||
(3) a protest under Section 41.41. | ||
SECTION 51. Section 22.02, Tax Code, is amended to read as | ||
follows: | ||
Sec. 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING | ||
TAX YEAR [ |
||
an exemption applicable to a property on January 1 terminates | ||
during the tax year, the person who owns or acquires the property on | ||
the date applicability of the exemption terminates shall render the | ||
property for taxation within 30 days after the date of termination. | ||
[ |
||
SECTION 52. Section 22.05, Tax Code, is amended to read as | ||
follows: | ||
Sec. 22.05. RENDITION BY RAILROAD. (a) A [ |
||
corporation shall render the real property the railroad corporation | ||
owns or possesses as of January 1. | ||
(b) The rendition shall: | ||
(1) list all real property other than the property | ||
covered by Subdivision (2) [ |
||
(2) list the number of miles of railroad together with | ||
the market value per mile, which value shall include right-of-way, | ||
roadbed, superstructure, and all buildings and improvements used in | ||
the operation of the railroad[ |
||
[ |
||
SECTION 53. The heading to Section 22.07, Tax Code, is | ||
amended to read as follows: | ||
Sec. 22.07. STATEMENT INDICATING HOW VALUE RENDERED | ||
[ |
||
SECTION 54. Section 22.07, Tax Code, is amended by amending | ||
Subsection (c) and adding Subsection (c-1) to read as follows: | ||
(c) The chief appraiser may request, either in writing or by | ||
electronic means, that the property owner provide a statement | ||
containing supporting information indicating how the value | ||
rendered under Section 22.01(a)(4) [ |
||
The statement must: | ||
(1) summarize information sufficient to identify the | ||
property, including: | ||
(A) the physical and economic characteristics | ||
relevant to the opinion of value, if appropriate; and | ||
(B) the source of the information used; | ||
(2) state the effective date of the opinion of value; | ||
and | ||
(3) explain the basis of the value rendered. | ||
(c-1) If the property owner is a business with 50 employees | ||
or less, the property owner may base the estimate of value on the | ||
depreciation schedules used for federal income tax purposes. | ||
SECTION 55. Section 23.01(f), Tax Code, is amended to read | ||
as follows: | ||
(f) The selection of comparable properties and the | ||
application of appropriate adjustments for the determination of an | ||
appraised value of property by any person under Section 41.43(b) | ||
[ |
||
application of generally accepted appraisal methods and | ||
techniques. Adjustments must be based on recognized methods and | ||
techniques that are necessary to produce a credible opinion. | ||
SECTION 56. Section 23.0101, Tax Code, is amended to read as | ||
follows: | ||
Sec. 23.0101. CONSIDERATION OF ALTERNATE APPRAISAL | ||
METHODS. (a) Except as provided by Subsections (b) and (c), in | ||
[ |
||
shall consider the cost, income, and market data comparison methods | ||
of appraisal and use the most appropriate method. | ||
(b) In determining the market value of residential real | ||
property consisting of a single-family home, duplex, triplex, or | ||
quadraplex constructed by or on behalf of the owner, the chief | ||
appraiser shall use the cost method of appraisal. | ||
(c) Except as otherwise provided by this title, in | ||
determining the market value of real property other than a | ||
single-family home, duplex, triplex, quadraplex, or tract of | ||
unimproved land, the chief appraiser shall use the income method of | ||
appraisal. | ||
SECTION 57. Section 23.014, Tax Code, is amended to read as | ||
follows: | ||
Sec. 23.014. EXCLUSION OF PROPERTY AS REAL PROPERTY. In | ||
[ |
||
value of real property, the chief appraiser shall analyze the | ||
effect on that value of, and exclude from that value the value of, | ||
any: | ||
(1) tangible personal property, including trade | ||
fixtures; | ||
(2) intangible personal property; or | ||
(3) other property that is not subject to appraisal as | ||
real property. | ||
SECTION 58. Sections 23.12(a) and (f), Tax Code, are | ||
amended to read as follows: | ||
(a) The [ |
||
inventory is the price for which it would sell as a unit to a | ||
purchaser who would continue the business. A real property [ |
||
inventory includes [ |
||
has never been occupied as a residence and is held for sale in the | ||
ordinary course of a trade or business, provided that the | ||
residential real property remains unoccupied, is not leased or | ||
rented, and produces no income. | ||
(f) The owner of an inventory [ |
||
elect to have the inventory appraised at its market value as of | ||
September 1 of the year preceding the tax year to which the | ||
appraisal applies by filing an application with the chief appraiser | ||
requesting that the inventory be appraised as of September 1. The | ||
application must clearly describe the inventory to which it applies | ||
and be signed by the owner of the inventory. The application | ||
applies to the appraisal of the inventory in each tax year that | ||
begins after the next August 1 following the date the application is | ||
filed with the chief appraiser unless the owner of the inventory by | ||
written notice filed with the chief appraiser revokes the | ||
application or the ownership of the inventory changes. A notice | ||
revoking the application is effective for each tax year that begins | ||
after the next September following the date the notice of | ||
revocation is filed with the chief appraiser. | ||
SECTION 59. Section 23.23(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Regardless [ |
||
the property and determined the market value of the property for the | ||
tax year, an appraisal office may increase the appraised value of a | ||
residence homestead for a tax year to an amount not to exceed the | ||
lesser of: | ||
(1) the market value of the property for the most | ||
recent tax year that the market value was determined by the | ||
appraisal office; or | ||
(2) the sum of: | ||
(A) 10 percent of the appraised value of the | ||
property for the preceding tax year; | ||
(B) the appraised value of the property for the | ||
preceding tax year; and | ||
(C) the market value of all new improvements to | ||
the property. | ||
SECTION 60. Subchapter B, Chapter 23, Tax Code, is amended | ||
by adding Section 23.231 to read as follows: | ||
Sec. 23.231. LIMITATION ON APPRAISED VALUE OF CERTAIN REAL | ||
PROPERTY. (a) This section applies only to residential real | ||
property consisting of a single-family home, duplex, triplex, or | ||
quadraplex or to a tract of unimproved land that the owner acquired | ||
as a bona fide purchaser for value. | ||
(b) This section applies to property only if the owner | ||
discloses the purchase price the owner paid for the property to the | ||
appraisal office. | ||
(c) This section does not apply to property if: | ||
(1) the purchase of the property was made: | ||
(A) pursuant to a court order; | ||
(B) from a trustee in bankruptcy; | ||
(C) by one co-owner from one or more other | ||
co-owners; | ||
(D) from a spouse or a person or persons within | ||
the first or second degree of lineal consanguinity of one or more of | ||
the purchasers; or | ||
(E) from a governmental entity; or | ||
(2) the chief appraiser determines that the owner of | ||
the property was not a bona fide purchaser for value under criteria | ||
established by rules adopted by the comptroller for that purpose. | ||
(d) Regardless of whether the appraisal office has | ||
appraised the property and determined the market value of the | ||
property for the tax year, the appraised value of property for a tax | ||
year may not exceed the lesser of: | ||
(1) the market value of the property; or | ||
(2) the sum of: | ||
(A) the purchase price paid by the property owner | ||
for the property; and | ||
(B) the market value of each new improvement to | ||
the property as of January 1 of the first tax year in which the | ||
improvement was added to the appraisal roll. | ||
(e) When appraising property, the chief appraiser shall: | ||
(1) appraise the property at its market value; and | ||
(2) include in the appraisal records both the market | ||
value of the property and the amount computed under Subsection | ||
(d)(2). | ||
(f) The limitation provided by Subsection (a) takes effect | ||
as to property on January 1 of the first tax year the owner | ||
qualifies the property for a limitation under this section. The | ||
limitation expires on January 1 of the first tax year that neither | ||
the owner of the property when the limitation took effect nor the | ||
owner's spouse or surviving spouse qualifies for the limitation. | ||
(g) This section does not apply to property appraised under | ||
Subchapter C, D, E, F, or G. | ||
(h) To receive a limitation on appraised value under this | ||
section, the owner of the property must apply for the limitation. | ||
To apply for the limitation, the owner must file an application with | ||
the chief appraiser for each appraisal office in which the property | ||
subject to the claimed limitation has situs. The application must | ||
be filed not later than May 1 of the year after the year in which the | ||
owner acquired the property. The comptroller by rule shall | ||
prescribe the form for the application to ensure that the applicant | ||
furnishes the information necessary to determine the applicant's | ||
eligibility for the limitation, including the price for which the | ||
applicant acquired the property. | ||
(i) In this section, "new improvement" means an improvement | ||
to property made since the owner acquired the property that | ||
increases the market value of the property. The term does not | ||
include repairs to or ordinary maintenance of an existing structure | ||
or the grounds or another feature of the property. | ||
(j) Notwithstanding Subsections (d) and (i) and except as | ||
provided by Subdivision (2) of this subsection, an improvement to | ||
property that would otherwise constitute a new improvement is not | ||
treated as a new improvement if the improvement is a replacement | ||
structure for a structure that was rendered uninhabitable or | ||
unusable by a casualty or by wind or water damage. For purposes of | ||
appraising the property under Subsection (d) in the tax year in | ||
which the structure would have constituted a new improvement: | ||
(1) the appraised value the property would have had in | ||
the preceding tax year if the casualty or damage had not occurred is | ||
considered to be the appraised value of the property for that year, | ||
regardless of whether that appraised value exceeds the actual | ||
appraised value of the property for that year as limited by | ||
Subsection (d); and | ||
(2) the replacement structure is considered to be a | ||
new improvement only if: | ||
(A) the square footage of the replacement | ||
structure exceeds that of the replaced structure as that structure | ||
existed before the casualty or damage occurred; or | ||
(B) the exterior of the replacement structure is | ||
of higher quality construction and composition than that of the | ||
replaced structure. | ||
(k) In this subsection, "disaster recovery program" means | ||
the disaster recovery program administered by the General Land | ||
Office or by a political subdivision of this state that is funded | ||
with community development block grant disaster recovery money | ||
authorized by federal law. Notwithstanding Subsection (j)(2), and | ||
only to the extent necessary to satisfy the requirements of the | ||
disaster recovery program, a replacement structure described by | ||
that subdivision is not considered to be a new improvement if to | ||
satisfy the requirements of the disaster recovery program it was | ||
necessary that: | ||
(1) the square footage of the replacement structure | ||
exceed that of the replaced structure as that structure existed | ||
before the casualty or damage occurred; or | ||
(2) the exterior of the replacement structure be of | ||
higher quality construction and composition than that of the | ||
replaced structure. | ||
(l) For purposes of Subsection (d)(2)(B), an improvement is | ||
considered to be a new improvement in a tax year if the market value | ||
of the improvement increased from the value of the improvement in | ||
the preceding tax year because the improvement was not complete in | ||
the preceding tax year. | ||
SECTION 61. The heading to Section 25.18, Tax Code, is | ||
amended to read as follows: | ||
Sec. 25.18. REAPPRAISAL OF PROPERTY [ |
||
SECTION 62. Section 25.18(a), Tax Code, is amended to read | ||
as follows: | ||
(a) An [ |
||
chief appraiser determines that conditions warrant the reappraisal | ||
[ |
||
SECTION 63. Section 25.19(b), Tax Code, as effective on | ||
January 1, 2022, is amended to read as follows: | ||
(b) The chief appraiser shall [ |
||
(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, the kind and amount of each exemption and partial | ||
exemption, if any, approved for the property for the current year | ||
and for the preceding year, and, if an exemption or partial | ||
exemption that was approved for the preceding year was canceled or | ||
reduced for the current year, the amount of the exemption or partial | ||
exemption canceled or reduced; | ||
(5) 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) a detailed explanation of the time and procedure | ||
for protesting the value; | ||
(7) the date and place the appraisal review board will | ||
begin hearing protests; and | ||
(8) a brief explanation that the governing body of | ||
each taxing unit decides whether or not taxes on the property will | ||
increase and the appraisal office [ |
||
value of the property. | ||
SECTION 64. Sections 25.19(b-1) and (b-3), Tax Code, are | ||
amended to read as follows: | ||
(b-1) In [ |
||
required by Subsection (b), the chief appraiser shall state in a | ||
notice required to be delivered under Subsection (a), the | ||
difference, expressed as a percent increase or decrease, as | ||
applicable, in the appraised value of the property for the current | ||
tax year as compared to the fifth tax year before the current tax | ||
year. | ||
(b-3) This subsection applies only to an appraisal office | ||
[ |
||
information required by Subsection (b), the chief appraiser shall | ||
state in a notice of appraised value of property described by | ||
Section 6.425(b) that the property owner has the right to have a | ||
protest relating to the property heard by a special panel of the | ||
appraisal review board. | ||
SECTION 65. Sections 26.012(6) and (15), Tax Code, are | ||
amended to read as follows: | ||
(6) "Current total value" means the total taxable | ||
value of property listed on the appraisal roll for the current year, | ||
including all appraisal roll supplements and corrections as of the | ||
date of the calculation, less the taxable value of property | ||
exempted for the current tax year for the first time under Section | ||
11.31 [ |
||
(A) the current total value for a school district | ||
excludes: | ||
(i) the total value of homesteads that | ||
qualify for a tax limitation as provided by Section 11.26; and | ||
(ii) new property value of property that is | ||
subject to an agreement entered into under Chapter 313; and | ||
(B) the current total value for a county, | ||
municipality, or junior college district excludes the total value | ||
of homesteads that qualify for a tax limitation provided by Section | ||
11.261. | ||
(15) "Lost property levy" means the amount of taxes | ||
levied in the preceding year on property value that was taxable in | ||
the preceding year but is not taxable in the current year because | ||
the property is exempt in the current year under a provision of this | ||
code other than Section [ |
||
has qualified for special appraisal under Chapter 23 in the current | ||
year, or the property is located in territory that has ceased to be | ||
a part of the taxing unit since the preceding year. | ||
SECTION 66. Section 26.09(b), Tax Code, is amended to read | ||
as follows: | ||
(b) [ |
||
assessor-collector shall use the appraisal roll certified to the | ||
county assessor-collector [ |
||
SECTION 67. Section 31.032(a), Tax Code, is amended to read | ||
as follows: | ||
(a) This section applies only to: | ||
(1) real property that: | ||
(A) is: | ||
(i) the residence homestead of the owner or | ||
consists of property that is used for residential purposes and that | ||
has fewer than five living units; or | ||
(ii) owned or leased by a business entity | ||
that had not more than the amount calculated as provided by | ||
Subsection (h) in gross receipts in the entity's most recent | ||
federal tax year or state franchise tax annual period, according to | ||
the applicable federal income tax return or state franchise tax | ||
report of the entity; | ||
(B) is located in a disaster area; and | ||
(C) has been damaged as a direct result of the | ||
disaster; and | ||
(2) [ |
||
[ |
||
unit before the first anniversary of the disaster. | ||
SECTION 68. Section 41.43(b), Tax Code, is amended to read | ||
as follows: | ||
(b) A protest on the ground of unequal appraisal of property | ||
shall be determined in favor of the protesting party unless the | ||
appraisal office [ |
||
[ |
||
[ |
||
[ |
||
less than the median appraised value of a reasonable number of | ||
comparable properties appropriately adjusted. | ||
SECTION 69. Section 41.44(a), Tax Code, is amended to read | ||
as follows: | ||
(a) Except as provided by Subsections (b), (c), (c-1), and | ||
(c-2), to be entitled to a hearing and determination of a protest, | ||
the property owner initiating the protest must file a written | ||
notice of the protest with the appraisal review board having | ||
authority to hear the matter protested: | ||
(1) not later than May 15 or the 30th day after the | ||
date that notice to the property owner was delivered to the property | ||
owner as provided by Section 25.19, whichever is later; | ||
(2) in the case of a protest of a change in the | ||
appraisal records ordered as provided by Subchapter A of this | ||
chapter or by Chapter 25, not later than the 30th day after the date | ||
notice of the change is delivered to the property owner; | ||
(3) in the case of a determination that a change in the | ||
use of land appraised under Subchapter C, D, E, or H, Chapter 23, | ||
has occurred, not later than the 30th day after the date the notice | ||
of the determination is delivered to the property owner; or | ||
(4) [ |
||
[ |
||
denial of an application for an exemption under Section 11.35, or | ||
the determination of an appropriate damage assessment rating for an | ||
item of qualified property under that section, not later than the | ||
30th day after the date the property owner receives the notice | ||
required under Section 11.45(e). | ||
SECTION 70. Section 42.01, Tax Code, is amended to read as | ||
follows: | ||
Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A | ||
property owner is entitled to appeal[ |
||
[ |
||
determining: | ||
(1) [ |
||
by Subchapter C of Chapter 41; | ||
(2) [ |
||
(3) [ |
||
right to a final determination of a motion filed under Section 25.25 | ||
or of a protest under Section 41.411 for failing to comply with the | ||
prepayment requirements of Section 25.26 or 41.4115, as applicable; | ||
or | ||
(4) [ |
||
[ |
||
jurisdiction to finally determine a protest by the property owner | ||
under Subchapter C, Chapter 41, or a motion filed by the property | ||
owner under Section 25.25 because the property owner failed to | ||
comply with a requirement of Subchapter C, Chapter 41, or Section | ||
25.25, as applicable[ |
||
[ |
||
(b) A property owner who establishes that the owner did not | ||
forfeit the right to a final determination of a motion or of a | ||
protest in an appeal under Subsection (a)(3) [ |
||
entitled to a final determination of the court, as applicable: | ||
(1) of the motion filed under Section 25.25; or | ||
(2) of the protest under Section 41.411 of the failure | ||
of the chief appraiser or appraisal review board to provide or | ||
deliver a notice to which the property owner is entitled, and, if | ||
failure to provide or deliver the notice is established, of a | ||
protest made by the property owner on any other grounds of protest | ||
authorized by this title relating to the property to which the | ||
notice applies. | ||
(c) A property owner who establishes that the appraisal | ||
review board had jurisdiction to issue a final determination of the | ||
protest by the property owner under Subchapter C, Chapter 41, or of | ||
the motion filed by the property owner under Section 25.25 in an | ||
appeal under Subsection (a)(4) [ |
||
entitled to a final determination by the court of the protest under | ||
Subchapter C, Chapter 41, or of the motion filed under Section | ||
25.25. A final determination of a protest under Subchapter C, | ||
Chapter 41, by the court under this subsection may be on any ground | ||
of protest authorized by this title applicable to the property that | ||
is the subject of the protest, regardless of whether the property | ||
owner included the ground in the property owner's notice of | ||
protest. | ||
SECTION 71. Section 42.21(b), Tax Code, is amended to read | ||
as follows: | ||
(b) A petition for review brought under Section 42.02 must | ||
be brought against the owner of the property involved in the appeal. | ||
A petition for review brought under Section 42.031 must be brought | ||
against the appraisal office [ |
||
the property involved in the appeal. [ |
||
must be brought against the appraisal office [ |
||
petition for review may not be brought against the appraisal review | ||
board. An appraisal office [ |
||
represents the office [ |
||
board established for the office [ |
||
obtain a dismissal of a suit filed against the appraisal review | ||
board in violation of this subsection. | ||
SECTION 72. Section 42.22, Tax Code, as amended by Chapters | ||
667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature, | ||
Regular Session, 1993, is reenacted and amended to read as follows: | ||
Sec. 42.22. VENUE. (a) Except as provided by Subsection | ||
[ |
||
venue is in the county in which the appraisal review board that | ||
issued the order appealed is located. | ||
(b) Venue of an action brought under Section 42.01(a) | ||
[ |
||
the county in which the appraisal review board that issued the order | ||
is located. | ||
[ |
||
SECTION 73. Section 42.23(f), Tax Code, is amended to read | ||
as follows: | ||
(f) For purposes of a no-evidence motion for summary | ||
judgment filed by a party to an appeal under this chapter, the offer | ||
of evidence, including an affidavit or testimony, by any person, | ||
including the appraisal office [ |
||
the owner's agent, that was presented at the hearing on the protest | ||
before the appraisal review board constitutes sufficient evidence | ||
to deny the motion. | ||
SECTION 74. Sections 42.26(a), (b), and (d), Tax Code, are | ||
amended to read as follows: | ||
(a) The district court shall grant relief on the ground that | ||
a property is appraised unequally if[ |
||
[ |
||
[ |
||
[ |
||
median appraised value of a reasonable number of comparable | ||
properties appropriately adjusted. | ||
(b) [ |
||
under Subsection (a) [ |
||
property's appraised value changed to the value calculated on the | ||
basis of the median appraised value according to that subsection | ||
[ |
||
according to law[ |
||
appeal. [ |
||
(d) For purposes of this section, the value of the property | ||
subject to the suit and the value of a comparable property [ |
||
value determined by the appraisal office [ |
||
property is [ |
||
appraised value imposed by Section 23.23 or 23.231. | ||
SECTION 75. Sections 151.356(a) and (c), Tax Code, are | ||
amended to read as follows: | ||
(a) In this section: | ||
(1) "Environmental protection agency of the United | ||
States" includes: | ||
(A) the United States Department of the Interior | ||
and any agency, bureau, or other entity established in that | ||
department, including the Bureau of Safety and Environmental | ||
Enforcement and the Bureau of Ocean Energy Management; and | ||
(B) any other department, agency, bureau, or | ||
entity of the United States that prescribes rules or regulations | ||
described by Subdivision (3)(A). | ||
(2) "Offshore[ |
||
property" means tangible personal property: | ||
(A) used, constructed, acquired, stored, or | ||
installed solely as part of, or used solely for the development, | ||
improvement, storage, deployment, repair, maintenance, or testing | ||
of, an offshore spill response containment system that is stored | ||
while not in use in a county bordering on the Gulf of Mexico or on a | ||
bay or other body of water immediately adjacent to the Gulf of | ||
Mexico [ |
||
(B) [ |
||
primarily for the purpose of designing, developing, modifying, | ||
enhancing, assembling, operating, deploying, and maintaining an | ||
offshore spill response containment system [ |
||
(C) [ |
||
an offshore spill response containment system [ |
||
(3) "Offshore spill response containment system" | ||
means a marine or mobile containment system that: | ||
(A) is designed and used or intended to be used | ||
solely to implement a response plan that meets or exceeds rules or | ||
regulations adopted by any environmental protection agency of the | ||
United States, this state, or a political subdivision of this state | ||
for the control, reduction, or monitoring of air, water, or land | ||
pollution in the event of a blowout or loss of control of an | ||
offshore well drilled or used for the exploration for or production | ||
of oil or gas; | ||
(B) has a design capability to respond to a | ||
blowout or loss of control of an offshore well drilled or used for | ||
the exploration for or production of oil or gas that is drilled in | ||
more than 5,000 feet of water; | ||
(C) is used or intended to be used solely to | ||
respond to a blowout or loss of control of an offshore well drilled | ||
or used for the exploration for or production of oil or gas without | ||
regard to the depth of the water in which the well is drilled; and | ||
(D) except for any monitoring function for which | ||
the system may be used, is used or intended to be used as a temporary | ||
measure to address fugitive oil, gas, sulfur, or other minerals | ||
after a leak has occurred and is not used or intended to be used | ||
after the leak has been contained as a continuing means of producing | ||
oil, gas, sulfur, or other minerals. | ||
(4) "Rules or regulations adopted by any environmental | ||
protection agency of the United States" includes 30 C.F.R. Part 254 | ||
and any corresponding provision or provisions of succeeding, | ||
similar, substitute, proposed, or final federal regulations. | ||
(c) The sale, lease, rental, storage, use, or other | ||
consumption by an entity described by Subsection (a)(2)(B) [ |
||
solely for the purposes described by [ |
||
section is exempted from the taxes imposed by this chapter. | ||
SECTION 76. Section 71.041(5), Agriculture Code, is amended | ||
to read as follows: | ||
(5) "Nursery stock weather protection unit" means a | ||
plant cover consisting of a series of removable, portable metal | ||
hoops, covered by nonreusable plastic sheeting, shade cloth, or | ||
other similar removable material, used exclusively for protecting | ||
nursery products from weather elements. A nursery stock weather | ||
protection unit is an implement of husbandry for all purposes[ |
||
SECTION 77. Section 93.001(2), Business & Commerce Code, is | ||
amended to read as follows: | ||
(2) "Heavy equipment" means self-propelled, | ||
self-powered, or pull-type equipment, including farm equipment or a | ||
diesel engine, that weighs at least 1,500 pounds and is intended to | ||
be used for agricultural, construction, industrial, maritime, | ||
mining, or forestry uses. The term does not include a motor vehicle | ||
that is required by: | ||
(A) Chapter 501, Transportation Code, to be | ||
titled; or | ||
(B) Chapter 502, Transportation Code, to be | ||
registered [ |
||
SECTION 78. Sections 89.003(a) and (b), Finance Code, are | ||
amended to read as follows: | ||
(a) Each association and each federal association shall | ||
render for ad valorem taxation all of its personal property, other | ||
than tangible personal property [ |
||
the following from the total value of its entire assets: | ||
(1) all debts that it owes; | ||
(2) all tax-free securities that it owns; | ||
(3) its loss reserves and surplus; | ||
(4) its savings liability; [ |
||
(5) the appraised value of its [ |
||
(6) the value of its tangible personal property. | ||
(b) The association or federal association shall render the | ||
personal property, other than tangible personal property | ||
[ |
||
appraiser of the appraisal office [ |
||
its principal office is located. | ||
SECTION 79. Subchapter M, Chapter 403, Government Code, is | ||
amended by adding Section 403.3001 to read as follows: | ||
Sec. 403.3001. DETERMINATION OF SCHOOL DISTRICT PROPERTY | ||
VALUES. A reference in law to the taxable value or total taxable | ||
value of property in a school district as determined under this | ||
subchapter means the total taxable value of that property as | ||
determined by the assessor for the district under Section 26.04, | ||
Tax Code. | ||
SECTION 80. Chapter 245, Local Government Code, is amended | ||
by adding Section 245.008 to read as follows: | ||
Sec. 245.008. NOTIFICATION OF APPRAISAL OFFICE OF ISSUANCE | ||
OF CERTAIN PERMITS. A political subdivision that issues a | ||
real-property-related permit shall notify the appraisal office | ||
established for the county in which the property is located of the | ||
issuance of the permit. | ||
SECTION 81. Section 1151.1015, Occupations Code, is amended | ||
to read as follows: | ||
Sec. 1151.1015. ASSISTANCE FROM COMPTROLLER. The | ||
comptroller shall enter into a memorandum of understanding with the | ||
department under which the comptroller shall provide: | ||
(1) information on the educational needs of and | ||
opportunities for tax professionals; | ||
(2) review and approval of all required educational | ||
courses, examinations, and continuing education programs for | ||
registrants; and | ||
(3) [ |
||
[ |
||
administrative proceedings conducted under the commission's rules | ||
or this chapter. | ||
SECTION 82. Section 1151.204(c), Occupations Code, is | ||
amended to read as follows: | ||
(c) This section does not apply to: | ||
(1) [ |
||
[ |
||
comply with the registration and certification requirements of this | ||
chapter; or | ||
(2) [ |
||
chief appraiser's failure to complete the training program | ||
described by Section 1151.164. | ||
SECTION 83. Section 503.038(a), Transportation Code, is | ||
amended to read as follows: | ||
(a) The department may cancel a dealer's general | ||
distinguishing number if the dealer: | ||
(1) falsifies or forges a title document, including an | ||
affidavit making application for a certified copy of a title; | ||
(2) files a false or forged tax document, including a | ||
sales tax affidavit; | ||
(3) fails to take assignment of any basic evidence of | ||
ownership, including a certificate of title or manufacturer's | ||
certificate, for a vehicle the dealer acquires; | ||
(4) fails to assign any basic evidence of ownership, | ||
including a certificate of title or manufacturer's certificate, for | ||
a vehicle the dealer sells; | ||
(5) uses or permits the use of a metal dealer's license | ||
plate or a dealer's temporary tag on a vehicle that the dealer does | ||
not own or control or that is not in stock and offered for sale; | ||
(6) makes a material misrepresentation in an | ||
application or other information filed with the department; | ||
(7) fails to maintain the qualifications for a general | ||
distinguishing number; | ||
(8) fails to provide to the department within 30 days | ||
after the date of demand by the department satisfactory and | ||
reasonable evidence that the person is regularly and actively | ||
engaged in business as a wholesale or retail dealer; | ||
(9) has been licensed for at least 12 months and has | ||
not assigned at least five vehicles during the previous 12-month | ||
period; | ||
(10) [ |
||
[ |
||
distinguishing number or the location for which the general | ||
distinguishing number is issued to avoid the requirements of this | ||
chapter; | ||
(11) [ |
||
temporary tag authorized under this chapter; | ||
(12) [ |
||
the date of sale or other reasonable information required by the | ||
department; or | ||
(13) [ |
||
adopted under this chapter. | ||
SECTION 84. (a) The following provisions of the Tax Code | ||
are repealed: | ||
(1) Section 1.12; | ||
(2) Section 5.07(c); | ||
(3) Section 5.10; | ||
(4) Section 5.102; | ||
(5) Section 5.12; | ||
(6) Section 5.13; | ||
(7) Section 5.16; | ||
(8) Section 6.03; | ||
(9) Section 6.031; | ||
(10) Section 6.033; | ||
(11) Section 6.034; | ||
(12) Section 6.035(a-1); | ||
(13) Section 6.036(a); | ||
(14) Section 6.037; | ||
(15) Section 6.04; | ||
(16) Section 6.0501; | ||
(17) Section 6.051; | ||
(18) Section 6.061; | ||
(19) Section 6.10; | ||
(20) Section 6.15; | ||
(21) Section 6.24(c); | ||
(22) Section 11.11(h); | ||
(23) Section 11.14; | ||
(24) Section 11.141; | ||
(25) Section 11.145; | ||
(26) Section 11.15; | ||
(27) Section 11.16; | ||
(28) Section 11.161; | ||
(29) Section 11.23(f); | ||
(30) Section 11.25; | ||
(31) Section 11.251; | ||
(32) Section 11.252; | ||
(33) Section 11.253; | ||
(34) Section 11.254; | ||
(35) Section 11.271; | ||
(36) Section 11.311; | ||
(37) Section 11.315; | ||
(38) Section 11.33; | ||
(39) Section 11.437; | ||
(40) Section 11.4391; | ||
(41) Section 21.02; | ||
(42) Section 21.021; | ||
(43) Section 21.03; | ||
(44) Section 21.031; | ||
(45) Section 21.04; | ||
(46) Section 21.05; | ||
(47) Section 21.055; | ||
(48) Section 21.07; | ||
(49) Section 21.09; | ||
(50) Section 21.10; | ||
(51) Sections 22.01(e), (i), (j), (k), and (m); | ||
(52) Sections 22.04(b), (c), and (d); | ||
(53) Sections 22.07(a) and (b); | ||
(54) Section 23.121; | ||
(55) Section 23.1211; | ||
(56) Section 23.122; | ||
(57) Section 23.123; | ||
(58) Section 23.124; | ||
(59) Section 23.1241; | ||
(60) Section 23.1242; | ||
(61) Section 23.1243; | ||
(62) Section 23.125; | ||
(63) Section 23.126; | ||
(64) Section 23.127; | ||
(65) Section 23.128; | ||
(66) Section 23.129; | ||
(67) Section 23.24; | ||
(68) Chapter 24; | ||
(69) Sections 25.18(b) and (c); | ||
(70) Section 33.11; | ||
(71) Subchapter B, Chapter 33; | ||
(72) Section 41.413(a); | ||
(73) Section 41.47(c-1); | ||
(74) Section 42.03; | ||
(75) Section 42.05; and | ||
(76) Section 42.26(c). | ||
(b) Section 25.12(c), Tax Code, as added by Chapter 450 | ||
(H.B. 1831), Acts of the 71st Legislature, Regular Session, 1989, | ||
is repealed. | ||
(c) Sections 49.302(b) and 49.304, Education Code, are | ||
repealed. | ||
(d) Section 89.003(c), Finance Code, is repealed. | ||
(e) The following provisions of the Government Code are | ||
repealed: | ||
(1) Section 403.301; | ||
(2) Section 403.3011; | ||
(3) Section 403.302; | ||
(4) Section 403.303; and | ||
(5) Section 403.304. | ||
(f) Sections 379B.011(c), (d), and (e), Local Government | ||
Code, are repealed. | ||
SECTION 85. (a) On the effective date of this Act: | ||
(1) each appraisal district and appraisal district | ||
board of directors is abolished; | ||
(2) an appraisal office is established for each | ||
county; | ||
(3) the county assessor-collector of each county | ||
begins to govern the appraisal office established for that county; | ||
(4) all personnel, property, records, and funds of an | ||
appraisal district are transferred to the appraisal office for the | ||
county for which the appraisal district was established; | ||
(5) all unpaid debts incurred by an appraisal district | ||
become debts of the appraisal office for the county for which the | ||
appraisal district was established; | ||
(6) the appraisal office for the county for which an | ||
appraisal district was established is substituted for the appraisal | ||
district in any pending action, including a protest or challenge | ||
before an appraisal review board or an appeal or other action in a | ||
court; and | ||
(7) the appraisal review board of an appraisal office | ||
established for a county is substituted for the appraisal review | ||
board of the appraisal district established for the county in any | ||
pending action, including a protest or challenge before the | ||
appraisal review board or an appeal or other action in a court. | ||
(b) A measure taken or adopted by the board of directors of | ||
an appraisal district established for a county before the effective | ||
date of this Act that is in effect on the effective date of this Act | ||
continues in effect after the effective date of this Act until | ||
superseded by a measure taken or adopted by the county | ||
assessor-collector who governs the appraisal office established | ||
for that county. | ||
SECTION 86. As soon as practicable on or after January 1, | ||
2024, the county assessor-collector who governs each appraisal | ||
office shall dispose of the real property owned by the office. The | ||
county assessor-collector may use the proceeds to pay the debts of | ||
the appraisal office or to cover the cost of administration of the | ||
office. | ||
SECTION 87. (a) Sections 6.035, 6.05, 6.41, 6.411, and | ||
6.412, Tax Code, as amended by this Act, apply only to an offense | ||
committed on or after the effective date of this Act. An offense | ||
committed before the effective date of this Act is governed by the | ||
law in effect on the date the offense was committed, and the former | ||
law is continued in effect for that purpose. For purposes of this | ||
subsection, an offense was committed before the effective date of | ||
this Act if any element of the offense occurred before that date. | ||
(b) Sections 6.15, 23.121, 23.122, 23.123, 23.124, 23.125, | ||
23.126, 23.127, and 23.128, Tax Code, as repealed by this Act, apply | ||
only to an offense committed before the effective date of this Act. | ||
An offense committed before the effective date of this Act is | ||
governed by the law in effect on the date the offense was committed, | ||
and the former law is continued in effect for that purpose. For | ||
purposes of this subsection, an offense was committed before the | ||
effective date of this Act if any element of the offense occurred | ||
before that date. | ||
SECTION 88. (a) As soon as practicable on or after January | ||
1, 2024, the state senators and state representatives whose | ||
districts contain any part of the territory included in the county | ||
for which an appraisal office is established, in the manner | ||
provided by Section 6.12, Tax Code, as amended by this Act, shall | ||
appoint the members of the agricultural advisory board for the | ||
appraisal office. The county assessor-collector who governs the | ||
appraisal office by resolution shall provide for staggered terms | ||
for the members as necessary to comply with Section 6.12(c), Tax | ||
Code. | ||
(b) The changes made to Section 6.12, Tax Code, by this Act | ||
apply only to the appointment of agricultural advisory board | ||
members to terms beginning on or after January 1, 2024. This Act | ||
does not affect the term of an agricultural advisory board member | ||
serving on December 31, 2023, if the member was appointed before | ||
January 1, 2024, to a term that began before December 31, 2023. | ||
SECTION 89. (a) As soon as practicable on or after January | ||
1, 2024, the state senators and state representatives whose | ||
districts contain any part of the territory included in the county | ||
for which an appraisal office is established, in the manner | ||
provided by Section 6.41, Tax Code, as amended by this Act, shall | ||
appoint the members of the appraisal review board for the appraisal | ||
office. The county assessor-collector who governs the appraisal | ||
office by resolution shall provide for staggered terms for the | ||
members as necessary to comply with Section 6.41(i), Tax Code, as | ||
amended by this Act. | ||
(b) The changes made to Section 6.41, Tax Code, by this Act | ||
apply only to the appointment of appraisal review board members to | ||
terms beginning on or after January 1, 2024. This Act does not | ||
affect the term of an appraisal review board member serving on | ||
December 31, 2023, if the member was appointed before January 1, | ||
2024, to a term that began before December 31, 2023, and expires | ||
December 31, 2024. | ||
SECTION 90. Section 23.231, Tax Code, as added by this Act, | ||
applies only to the appraisal of real property for ad valorem tax | ||
purposes for a tax year that begins on or after the effective date | ||
of this Act. | ||
SECTION 91. As soon as practicable after the effective date | ||
of this Act, the comptroller of public accounts by rule shall adopt | ||
forms and procedures necessary for the implementation of Section | ||
23.231, Tax Code, as added by this Act. | ||
SECTION 92. (a) The changes in law made by this Act to | ||
Subchapter M, Chapter 403, Government Code, apply only to the | ||
determination of the total taxable value of property in a school | ||
district for a tax year that begins after December 31, 2023. The | ||
determination of the total taxable value of property in a school | ||
district for a tax year that begins before that date is governed by | ||
Subchapter M, Chapter 403, Government Code, as that subchapter | ||
existed when the tax year began, and the former law is continued in | ||
effect for that purpose. | ||
(b) Notwithstanding the changes in law made by this Act to | ||
the provisions of the Tax Code, Agriculture Code, Business & | ||
Commerce Code, Finance Code, and Transportation Code amended by | ||
this Act and the repeal by this Act of provisions of the Tax Code and | ||
Finance Code, each of those provisions, as it existed immediately | ||
before January 1, 2022, is continued in effect for the purpose of | ||
the levy and collection of an ad valorem tax on tangible personal | ||
property imposed: | ||
(1) before January 1, 2022; or | ||
(2) pursuant to Section 1(l), Article VIII, Texas | ||
Constitution. | ||
SECTION 93. (a) If the constitutional amendment proposed | ||
by the 87th Legislature, Regular Session, 2021, authorizing the | ||
legislature to provide for the appraisal of certain real property | ||
for ad valorem tax purposes based on its purchase price, exempting | ||
all tangible personal property in this state from ad valorem | ||
taxation, and authorizing the legislature to permit legislators to | ||
appoint members of the board of equalization for an appraisal | ||
entity is approved by the voters, the Special Tax Code Board is | ||
created to recommend amendments to the Tax Code and other law to | ||
efficiently and effectively implement the amendment. | ||
(b) The board consists of nine members appointed as follows: | ||
(1) seven members appointed by the governor; | ||
(2) one member appointed by the lieutenant governor; | ||
and | ||
(3) one member appointed by the speaker of the house of | ||
representatives. | ||
(c) The board shall make legislative recommendations on | ||
amendments to the Tax Code and other law required to implement the | ||
constitutional amendment and otherwise improve the system for | ||
appraising property for ad valorem tax purposes, including | ||
recommendations regarding: | ||
(1) the abolition of appraisal districts and the | ||
transfer of their functions to the county assessor-collectors' | ||
offices; | ||
(2) the procedure to be used in appraising real | ||
property for ad valorem tax purposes, including the appraisal of | ||
such property on the basis of the purchase price of the property; | ||
(3) the reporting of information regarding sales of | ||
real property to the appraisal office and the use of that | ||
information by the appraisal office; | ||
(4) the notification of an appraisal office by a | ||
political subdivision regarding real-property-related permits | ||
issued by the political subdivision; and | ||
(5) the procedure for appointing appraisal review | ||
board members. | ||
(d) Not later than September 1, 2022, the board shall submit | ||
a report to the governor, lieutenant governor, speaker of the house | ||
of representatives, comptroller of public accounts, Legislative | ||
Budget Board, and legislature regarding the board's | ||
recommendations. | ||
(e) This section expires September 1, 2023. | ||
SECTION 94. To the extent of any conflict, this Act prevails | ||
over another Act of the 87th Legislature, Regular Session, 2021, | ||
relating to nonsubstantive additions to and corrections in enacted | ||
codes. | ||
SECTION 95. (a) Except as provided by Subsection (b) of | ||
this section, this Act takes effect January 1, 2024, but only if the | ||
constitutional amendment proposed by the 87th Legislature, Regular | ||
Session, 2021, authorizing the legislature to provide for the | ||
appraisal of certain real property for ad valorem tax purposes | ||
based on its purchase price, exempting all tangible personal | ||
property in this state from ad valorem taxation, and authorizing | ||
the legislature to permit legislators to appoint members of the | ||
board of equalization for an appraisal entity is approved by the | ||
voters. If that amendment is not approved by the voters, this Act | ||
has no effect. | ||
(b) Subject to Subsection (a) of this section, the section | ||
of this Act creating the Special Tax Code Board takes effect January | ||
1, 2022. |