Bill Text: TX HB3437 | 2013-2014 | 83rd Legislature | Engrossed

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Bill Title: Relating to the procedure for obtaining an allocation for ad valorem tax purposes of the value of certain property that is used in this state and outside this state.

Sponsorship: Partisan Bill (Republican 1)

Status: (Engrossed - Dead) 2013-05-14 - Referred to s/c on Fiscal Matters by Chair [HB3437 Detail]

Download: Texas-2013-HB3437-Engrossed.html

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83R23311 SMH-F
By: Otto H.B. No. 3437

A BILL TO BE ENTITLED
AN ACT
relating to the procedure for obtaining an allocation for ad
valorem tax purposes of the value of certain property that is used
in this state and outside this state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Chapter 21, Tax Code, is amended by adding
Sections 21.09 and 21.10 to read as follows:
Sec. 21.09. ALLOCATION APPLICATION. (a) To receive an
allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a
person claiming the allocation must apply for the allocation. To
apply for an allocation, a person must file an allocation
application form with the chief appraiser in the appraisal district
in which the property subject to the claimed allocation has taxable
situs.
(b) A person claiming an allocation must apply for the
allocation each year the person claims the allocation. A person
claiming an allocation must file a completed allocation application
form not later than the deadline for filing a rendition of the
property under Section 22.23 and must provide the information
required by the form. If the property was not on the appraisal roll
in the preceding year, the deadline for filing the allocation
application form is extended to the 30th day after the date of
receipt of the notice of appraised value required by Section
25.19(a)(3). For good cause shown, the chief appraiser shall
extend the deadline for filing an allocation application form by
written order for a period not to exceed 60 days.
(c) The comptroller shall prescribe the contents of the
allocation application form. The form must consist of a single form
that serves as a rendition of value in addition to an application
for an allocation. The comptroller shall ensure that the form
requires an applicant to provide the information required by
Section 22.01(a)(5) in addition to the information necessary to
determine the validity of the allocation claim.
(d) If the chief appraiser learns of any reason indicating
that an allocation previously allowed should be canceled, the chief
appraiser shall investigate. If the chief appraiser determines
that the property is not entitled to an allocation, the chief
appraiser shall cancel the allocation and deliver written notice of
the cancellation not later than the fifth day after the date the
chief appraiser makes the cancellation. A person may protest the
cancellation of an allocation.
(e) A person who files a completed allocation application
form is not required to file a rendition of the property under
Chapter 22.
Sec. 21.10. LATE APPLICATION FOR ALLOCATION. (a) The chief
appraiser shall accept and approve or deny an application for an
allocation under Section 21.09 after the deadline for filing the
application has passed if the application is filed before the date
the appraisal review board approves the appraisal records.
(b) If the application is approved, the property owner is
liable to each taxing unit for a penalty in an amount equal to 10
percent of the difference between the amount of tax imposed by the
taxing unit on the property without the allocation and the amount of
tax imposed on the property with the allocation.
(c) The chief appraiser shall make an entry on the appraisal
records for the property indicating the property owner's liability
for the penalty and shall deliver a written notice of imposition of
the penalty, explaining the reason for its imposition, to the
property owner.
(d) The tax assessor for a taxing unit that taxes the
property shall add the amount of the penalty to the property owner's
tax bill, and the tax collector for the unit shall collect the
penalty at the time and in the manner the collector collects the
tax. The amount of the penalty constitutes a lien against the
property against which the penalty is imposed, as if the penalty
were a tax, and accrues penalty and interest in the same manner as a
delinquent tax.
SECTION 2. (a) The change in law made by this Act applies to
the allocation of the value of property for ad valorem tax purposes
beginning with the 2013 tax year, except as provided by Subsection
(b) of this section.
(b) If the allocation of the value of property for ad
valorem tax purposes for the 2013 tax year was finally determined
before the effective date of this Act, the change in law made by
this Act applies to the allocation of the value of that property
beginning with the 2014 tax year, and the law in effect when the
allocation of the value of that property was finally determined
applies to the 2013 tax year with respect to that property.
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 September 1, 2013.