Bill Text: TX HB2480 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the contents of a notice of appraised value sent to a property owner by the chief appraiser of an appraisal district.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-13 - Referred to Ways & Means [HB2480 Detail]
Download: Texas-2015-HB2480-Introduced.html
84R11765 SMH-F | ||
By: Murphy | H.B. No. 2480 |
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relating to the contents of a notice of appraised value sent to a | ||
property owner by the chief appraiser of an appraisal district. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.19, Tax Code, is amended by amending | ||
Subsections (b) and (i) and adding Subsection (b-3) to read as | ||
follows: | ||
(b) The chief appraiser shall separate real from personal | ||
property and include in the notice for each: | ||
(1) a list of the taxing units in which the property is | ||
taxable; | ||
(2) the appraised value of the property in the | ||
preceding year; | ||
(3) the taxable value of the property in the preceding | ||
year for each taxing unit taxing the property; | ||
(4) the tax rate adopted in the preceding year by each | ||
taxing unit taxing the property; | ||
(5) the appraised value of the property for the | ||
current year and the kind and amount of each partial exemption, if | ||
any, approved by each taxing unit taxing the property for the | ||
current year; | ||
(6) an estimate of the tax savings for the current year | ||
resulting from each partial exemption calculated on the basis of | ||
the tax rate adopted in the preceding year by each taxing unit | ||
taxing the property; | ||
(7) an estimate of the tax savings resulting from the | ||
application of a limitation on taxes provided by Section 11.26 or | ||
11.261, if applicable, in the current year calculated on the basis | ||
of the tax rate adopted by the applicable taxing unit in the | ||
preceding year; | ||
(8) [ |
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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"; | ||
(9) [ |
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procedure for protesting the value; | ||
(10) in bold 12-point typeface on the front of the | ||
notice, [ |
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begin hearing protests and the deadlines for filing a notice of | ||
protest as provided by Sections 41.44(a), (b), and (b-1); [ |
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(11) [ |
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determines the value of the property; and | ||
(12) an explanation of the method for estimating the | ||
taxes that may be imposed by each taxing unit based on the value of | ||
the property for the current year and the tax rate adopted in the | ||
preceding year by each taxing unit taxing the property as shown in | ||
the notice. | ||
(b-3) The explanation required by Subsection (b)(12) must | ||
describe in detail the method for applying the tax rate adopted in | ||
the preceding year by each taxing unit taxing the property to the | ||
appraised value of the property, less each applicable partial | ||
exemption as shown in the notice. An example of the method for | ||
applying the tax rate to the appraised value, less applicable | ||
partial exemptions, must be included so that the property owner may | ||
calculate a reasonable estimate of the amount of taxes that would be | ||
imposed on the property by each taxing unit for the current year if | ||
the taxing unit were to adopt the same tax rate as the unit adopted | ||
in the preceding year. | ||
(i) Delivery with a notice required by Subsection (a) or (g) | ||
of a copy of the pamphlet published by the comptroller under Section | ||
5.06 or a copy of the notice published by the chief appraiser under | ||
Section 41.70 is sufficient to comply with the requirement that the | ||
notice include the information specified by Subsection (b)(9) | ||
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SECTION 2. The changes in law made by this Act apply only to | ||
a notice of appraised value for a tax year beginning on or after the | ||
effective date of this Act. A notice of appraised value for a tax | ||
year beginning before the effective date of this Act is governed by | ||
the law in effect immediately before the effective date of this Act, | ||
and that law is continued in effect for that purpose. | ||
SECTION 3. This Act takes effect January 1, 2016. |