Bill Text: TX HB2336 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to the collection, consideration, and use of information not readily available to the general public by appraisal districts for ad valorem tax determination purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-04-21 - Left pending in committee [HB2336 Detail]

Download: Texas-2015-HB2336-Introduced.html
  84R5771 TJB-D
 
  By: Flynn H.B. No. 2336
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the collection, consideration, and use of information
  not readily available to the general public by appraisal districts
  for ad valorem tax determination purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 6.05, Tax Code, is amended by amending
  Subsection (d) and adding Subsection (k) to read as follows:
         (d)  Except as provided by Section 6.0501, the chief
  appraiser is entitled to compensation as provided by the budget
  adopted by the board of directors. The chief appraiser's
  compensation may not be directly or indirectly linked to an
  increase in the total market, appraised, or taxable value of
  property in the appraisal district. Except as provided by
  Subsection (k) and Section 6.0501, the chief appraiser may employ
  and compensate professional, clerical, and other personnel as
  provided by the budget, with the exception of a general counsel to
  the appraisal district.
         (k)  A chief appraiser may not employ or contract with a
  person to collect information that is not readily available to the
  general public regarding the owner of a residence homestead or the
  value of the residence homestead.
         SECTION 2.  Section 23.01, Tax Code, is amended by adding
  Subsection (f) to read as follows:
         (f)  In determining the appraised value of a residence
  homestead, a chief appraiser may not collect, consider, or use
  information regarding the owner of the residence homestead or the
  value of the residence homestead unless the information:
               (1)  is readily available to the general public; or
               (2)  is voluntarily provided to the chief appraiser by
  the owner of the residence homestead.
         SECTION 3.  Section 41.66, Tax Code, is amended by adding
  Subsection (e-1) to read as follows:
         (e-1)  The appraisal review board may not consider
  information presented by the chief appraiser or a taxing unit on a
  protest involving a residence homestead unless the information:
               (1)  was presented to the appraisal review board during
  the protest hearing; and
               (2)  was readily available to the general public at the
  time the information was presented.
         SECTION 4.  The change in law made by this Act to Section
  23.01, Tax Code, applies only to the appraisal of property for a tax
  year beginning on or after the effective date of this Act.
         SECTION 5.  The change in law made by this Act to Section
  41.66, Tax Code, applies only to a protest under Chapter 41, Tax
  Code, for which a notice of protest is filed on or after the
  effective date of this Act. A protest under Chapter 41, Tax Code,
  for which a notice of protest was filed before the effective date of
  this Act is governed by the law in effect on the date the notice of
  protest was filed, and the former law is continued in effect for
  that purpose.
         SECTION 6.  This Act takes effect January 1, 2016.
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