| 1 | 1 | | 81R6964 JD-D |
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| 2 | 2 | | By: Otto H.B. No. 1045 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the contents of a notice of appraised value sent to a |
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| 8 | 8 | | property owner by the chief appraiser of an appraisal district. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Sections 25.19(b), (g), and (i), Tax Code, are |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (b) The chief appraiser shall separate real from personal |
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| 13 | 13 | | property and include in the notice for each: |
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| 14 | 14 | | (1) a list of the taxing units in which the property is |
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| 15 | 15 | | taxable; |
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| 16 | 16 | | (2) the appraised value of the property in the |
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| 17 | 17 | | preceding year; |
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| 18 | 18 | | (3) the taxable value of the property in the preceding |
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| 19 | 19 | | year for each taxing unit taxing the property; |
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| 20 | 20 | | (4) the appraised value of the property for the |
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| 21 | 21 | | current year and the kind and amount of each [partial] exemption, if |
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| 22 | 22 | | any, approved for the current year; |
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| 23 | 23 | | (5) [if the appraised value is greater than it was in |
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| 24 | 24 | | the preceding year, the amount of tax that would be imposed on the |
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| 25 | 25 | | property on the basis of the tax rate for the preceding year; |
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| 26 | 26 | | [(6)] in italic typeface, the following statement: |
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| 27 | 27 | | "The Texas Legislature does not set the amount of your local taxes. |
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| 28 | 28 | | Your property tax burden is decided by your locally elected |
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| 29 | 29 | | officials, and all inquiries concerning your taxes should be |
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| 30 | 30 | | directed to those officials"; |
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| 31 | 31 | | (6) [(7)] a detailed explanation of the time and |
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| 32 | 32 | | procedure for protesting the value; |
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| 33 | 33 | | (7) [(8)] the date and place the appraisal review |
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| 34 | 34 | | board will begin hearing protests; and |
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| 35 | 35 | | (8) [(9)] a brief explanation that the governing body |
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| 36 | 36 | | of each taxing unit decides whether or not taxes on the property |
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| 37 | 37 | | will increase and the appraisal district only determines the value |
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| 38 | 38 | | of the property. |
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| 39 | 39 | | (g) By April 1 or as soon thereafter as practicable if the |
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| 40 | 40 | | property is a single-family residence that qualifies for an |
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| 41 | 41 | | exemption under Section 11.13, or by May 1 or as soon thereafter as |
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| 42 | 42 | | practicable in connection with any other property, the chief |
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| 43 | 43 | | appraiser shall deliver a written notice to the owner of each |
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| 44 | 44 | | property not included in a notice required to be delivered under |
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| 45 | 45 | | Subsection (a), if the property was reappraised in the current tax |
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| 46 | 46 | | year, if the ownership of the property changed during the preceding |
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| 47 | 47 | | year, or if the property owner or the agent of a property owner |
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| 48 | 48 | | authorized under Section 1.111 makes a written request for the |
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| 49 | 49 | | notice. The chief appraiser shall separate real from personal |
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| 50 | 50 | | property and include in the notice for each property: |
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| 51 | 51 | | (1) the appraised value of the property in the |
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| 52 | 52 | | preceding year; |
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| 53 | 53 | | (2) the appraised value of the property for the |
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| 54 | 54 | | current year and the kind of each [partial] exemption, if any, |
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| 55 | 55 | | approved for the current year; |
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| 56 | 56 | | (3) a detailed explanation of the time and procedure |
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| 57 | 57 | | for protesting the value; and |
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| 58 | 58 | | (4) the date and place the appraisal review board will |
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| 59 | 59 | | begin hearing protests. |
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| 60 | 60 | | (i) Delivery with a notice required by Subsection (a) or (g) |
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| 61 | 61 | | of a copy of the pamphlet published by the comptroller under Section |
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| 62 | 62 | | 5.06 or a copy of the notice published by the chief appraiser under |
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| 63 | 63 | | Section 41.70 is sufficient to comply with the requirement that the |
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| 64 | 64 | | notice include the information specified by Subsection (b)(6) |
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| 65 | 65 | | [(b)(7)] or (g)(3), as applicable. |
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| 66 | 66 | | SECTION 2. This Act takes effect January 1, 2010. |
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