Bill Text: TX HB331 | 2017 | 85th Legislature 1st Special Session | Engrossed

Texas House Bill 331 (Prior Session Legislation)

Bill Title: Relating to the reappraisal for ad valorem tax purposes of property damaged in a disaster.

Sponsorship: Slight Partisan Bill (Republican 3-1)

Status: (Engrossed - Dead) 2017-08-11 - Received from the House [HB331 Detail]

Download: Texas-2017-HB331-Engrossed.html

	85S10877 SMH-D

	By: Davis of Harris, Guillen, Burkett, Neave	H.B. No. 331



	A BILL TO BE ENTITLED
	AN ACT
	relating to the reappraisal for ad valorem tax purposes of property
	damaged in a disaster.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 23.02, Tax Code, is amended to read as
	follows:
	Sec. 23.02. REAPPRAISAL OF PROPERTY DAMAGED IN DISASTER
	AREA. (a) The chief appraiser of an appraisal district that
	appraises property for [~~governing body of~~] a taxing unit that is
	located partly or entirely inside an area declared to be a disaster
	area by the governor shall reappraise [~~may authorize reappraisal~~
	of] all property that the Federal Emergency Management Agency or
	its successor agency estimates to have sustained five percent or
	greater damage as a result of [~~damaged in~~] the disaster at its
	market value immediately after the disaster.
	(a-1) Notwithstanding Subsection (a), a property owner may
	refuse to have the owner's property reappraised under this section.
	(b) The chief appraiser [~~If a taxing unit authorizes a~~
	~~reappraisal pursuant to this section, the appraisal office~~] shall
	complete the reappraisal not later than the 45th day after the date
	the governor declares the area to be a disaster area [~~as soon as~~
	~~practicable~~].
	(b-1) Notwithstanding Subsection (b), if the Federal
	Emergency Management Agency or its successor agency does not
	complete the damage estimates described by Subsection (a) on or
	before the deadline for completing the reappraisal prescribed by
	Subsection (b), the chief appraiser shall complete the reappraisal
	as soon as practicable after the damage estimates are completed.
	(b-2) The chief appraiser [~~appraisal office~~] shall include
	on the appraisal records, in addition to other information required
	or authorized by law:
	(1) the date of the disaster; and
	(2) the appraised value of the property after the
	disaster[~~; and~~
	[~~(3)~~ ~~if the reappraisal is not authorized by all~~
	~~taxing units in which the property is located, an indication of the~~
	~~taxing units to which the reappraisal applies~~].
	(c) A taxing unit for which property is reappraised [~~that~~
	~~authorizes a reappraisal~~] under this section must pay the appraisal
	district all the costs of making the reappraisal. If property in
	the same territory is reappraised for two or more taxing units
	[~~provide for the reappraisal in the same territory~~], each unit
	shall share the costs of the reappraisal in that territory in the
	proportion the total dollar amount of taxes each unit imposed in
	that territory in the preceding year bears to the total dollar
	amount of taxes all units [~~providing for reappraisal of that~~
	~~territory~~] imposed in that territory in the preceding year.
	(d) If property damaged in a disaster is reappraised for a
	taxing unit as provided by this section, the governing body of the
	taxing unit shall provide for prorating the taxes on the property
	for the year in which the disaster occurred. The [~~If the taxes are~~]
	prorated[,] taxes due on the property are determined as follows:
	the taxes on the property based on its value on January 1 of that
	year are multiplied by a fraction, the denominator of which is 365
	and the numerator of which is the number of days before the date the
	disaster occurred; the taxes on the property based on its
	reappraised value are multiplied by a fraction, the denominator of
	which is 365 and the numerator of which is the number of days,
	including the date the disaster occurred, remaining in the year;
	and the total of the two amounts is the amount of taxes on the
	property for the year.
	(e) The comptroller may adopt rules to implement and
	administer this section.
	SECTION 2. The change in law made by this Act applies only
	to the reappraisal of property located in an area that is declared
	to be a disaster area by the governor on or after the effective date
	of this Act. The reappraisal of property located in an area that
	was declared to be a disaster area by the governor before the
	effective date of this Act is governed by the law as it existed
	immediately before the effective date of this Act, and that law is
	continued in effect for that purpose.
	SECTION 3. This Act takes effect immediately if it receives
	a vote of two-thirds of all the members elected to each house, as
	provided by Section 39, Article III, Texas Constitution. If this
	Act does not receive the vote necessary for immediate effect, this
	Act takes effect December 1, 2017.