Bill Text: TX HB4607 | 2023-2024 | 88th Legislature | 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.
Spectrum: Partisan Bill (Republican 1-0)
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 | |
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| 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. | ||
