Bill Text: TX SB592 | 2015-2016 | 84th Legislature | Introduced

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Bill Title: Relating to the deadlines for delivering or filing certain ad valorem tax-related documents.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2015-02-23 - Referred to Finance [SB592 Detail]

Download: Texas-2015-SB592-Introduced.html

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84R4809 LEH-F
By: Watson S.B. No. 592

A BILL TO BE ENTITLED
AN ACT
relating to the deadlines for delivering or filing certain ad
valorem tax-related documents.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 25.19(a) and (g), Tax Code, are amended
to read as follows:
(a) By April 1 or as soon thereafter as practicable [if the
property is a single-family residence that qualifies for an
exemption under Section 11.13, or by May 1 or as soon thereafter as
practicable in connection with any other property], the chief
appraiser shall deliver a clear and understandable written notice
to a property owner of the appraised value of the property owner's
property if:
(1) the appraised value of the property is greater
than it was in the preceding year;
(2) the appraised value of the property is greater
than the value rendered by the property owner; or
(3) the property was not on the appraisal roll in the
preceding year.
(g) By April 1 or as soon thereafter as practicable [if the
property is a single-family residence that qualifies for an
exemption under Section 11.13, or by May 1 or as soon thereafter as
practicable in connection with any other property], the chief
appraiser shall deliver a written notice to the owner of each
property not included in a notice required to be delivered under
Subsection (a), if the property was reappraised in the current tax
year, if the ownership of the property changed during the preceding
year, or if the property owner or the agent of a property owner
authorized under Section 1.111 makes a written request for the
notice. The chief appraiser shall separate real from personal
property and include in the notice for each property:
(1) the appraised value of the property in the
preceding year;
(2) the appraised value of the property for the
current year and the kind of each partial exemption, if any,
approved for the current year;
(3) a detailed explanation of the time and procedure
for protesting the value; and
(4) the date and place the appraisal review board will
begin hearing protests.
SECTION 2. Section 41.11(a), Tax Code, is amended to read as
follows:
(a) Not later than the date the appraisal review board
approves the appraisal records as provided by Section 41.12, the
secretary of the board shall deliver written notice to a property
owner of any change in the records that is ordered by the board as
provided by this subchapter and that will result in an increase in
the tax liability of the property owner. An owner who receives a
notice as provided by this section shall be entitled to protest such
action as provided by Section 41.44(a)(2) [41.44(a)(3)].
SECTION 3. Sections 41.44(a), (b-1), and (c), Tax Code, are
amended to read as follows:
(a) Except as provided by Subsections (b), (b-1), (c),
(c-1), and (c-2), to be entitled to a hearing and determination of a
protest, the property owner initiating the protest must file a
written notice of the protest with the appraisal review board
having authority to hear the matter protested:
(1) before May 1 or not later than the 30th day after
the date that notice to the property owner was delivered to the
property owner as provided by Section 25.19, [if the property is a
single-family residence that qualifies for an exemption under
Section 11.13,] whichever is later;
(2) [before June 1 or not later than the 30th day after
the date that notice was delivered to the property owner as provided
by Section 25.19 in connection with any other property, whichever
is later;
[(3)] in the case of a protest of a change in the
appraisal records ordered as provided by Subchapter A of this
chapter or by Chapter 25, not later than the 30th day after the date
notice of the change is delivered to the property owner;
(3) [(4)] in the case of a determination that a change
in the use of land appraised under Subchapter C, D, E, or H, Chapter
23, has occurred, not later than the 30th day after the date the
notice of the determination is delivered to the property owner; or
(4) [(5)] in the case of a determination of
eligibility for a refund under Section 23.1243, not later than the
30th day after the date the notice of the determination is delivered
to the property owner.
(b-1) Notwithstanding Subsection (a)(1), an owner of a
single-family residence that qualifies for an exemption under
Section 11.13 [property described by that subsection] who files a
notice of protest after the deadline prescribed by that subsection
but before the appraisal review board approves the appraisal
records is entitled to a hearing and determination of the protest if
the property owner files the notice before June 1.
(c) A property owner who files notice of a protest
authorized by Section 41.411 is entitled to a hearing and
determination of the protest if the property owner files the notice
prior to the date the taxes on the property to which the notice
applies become delinquent. An owner of land who files a notice of
protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
and determination of the protest without regard to whether the
appraisal records are approved.
SECTION 4. The changes in law made by this Act apply only to
a notice of appraised value or notice of protest for a tax year
beginning on or after the effective date of this Act. A notice of
appraised value or notice of protest 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 5. This Act takes effect January 1, 2016.