Bill Text: TX HB4607 | 2023-2024 | 88th Legislature | Introduced

Texas House Bill 4607 (Prior Session Legislation)

Introduced

Bill Title: Relating to the appraisal for ad valorem tax purposes of a parcel of real property that is located in more than one county.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2023-03-22 - Referred to Ways & Means [HB4607 Detail]

Download: Texas-2023-HB4607-Introduced.html

	88R6649 DRS-D

	By: Tepper	H.B. No. 4607



	A BILL TO BE ENTITLED
	AN ACT
	relating to the appraisal for ad valorem tax purposes of a parcel of
	real property that is located in more than one county.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
	adding Section 23.27 to read as follows:
	Sec. 23.27. SINGLE APPRAISAL FOR PARCEL IN MORE THAN ONE
	COUNTY. (a) The owner of a parcel of real property that extends
	into two or more counties may choose a single appraisal district
	established for one of those counties to appraise the property for
	ad valorem tax purposes for each taxing unit that imposes ad valorem
	taxes on the property.
	(b) A property owner that has chosen to have real property
	appraised by a single appraisal district under Subsection (a) may
	revoke that choice and by written request filed with each appraisal
	district choose to have the property appraised by a single
	appraisal district other than the one previously chosen or to have
	the property appraised by each appraisal district in which the
	property is located.
	(c) To make a choice under this section, the property owner
	must file a written request with each appraisal district in which
	the property is located. A choice made by a property owner under
	this section takes effect beginning on the next January 1 that is at
	least 90 days after the date on which the choice has been filed with
	each appraisal district.
	SECTION 2. This Act takes effect January 1, 2024, but only
	if the constitutional amendment proposed by the 88th Legislature,
	Regular Session, 2023, authorizing the legislature to permit an
	owner of a parcel of real property that is located in more than one
	county to elect to have the property appraised for ad valorem
	taxation by the appraising entity for one of those counties is
	approved by the voters. If that amendment is not approved by the
	voters, this Act has no effect.