Texas 2009 - 81st Regular

Texas House Bill HB2292 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R5051 JD-D
2	2	By: Gattis H.B. No. 2292
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of the additional ad valorem taxes imposed as
8	8	a result of certain changes in the use of open-space land appraised
9	9	as agricultural land.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 23.20(g), Tax Code, is amended to read
12	12	as follows:
13	13	(g) A waiver of a special appraisal of property under
14	14	Subchapter C, [D,] E, F, or G [of this chapter] does not constitute
15	15	a change of use of the property or diversion of the property to
16	16	another use for purposes of the imposition of additional taxes
17	17	under any of those subchapters.
18	18	SECTION 2. Section 23.52(e), Tax Code, is amended to read
19	19	as follows:
20	20	(e) The [For the purposes of Section 23.55 of this code,
21	21	the] chief appraiser [also] shall determine the market value of
22	22	qualified open-space land and shall record both the market value
23	23	and the appraised value in the appraisal records.
24	24	SECTION 3. Sections 31.01(c) and (c-1), Tax Code, are
25	25	amended to read as follows:
26	26	(c) The tax bill or a separate statement accompanying the
27	27	tax bill shall:
28	28	(1) identify the property subject to the tax;
29	29	(2) state the appraised value, assessed value, and
30	30	taxable value of the property;
31	31	(3) if the property is land appraised as provided by
32	32	Subchapter C, [D,] E, or H, Chapter 23, state the market value and
33	33	the taxable value for purposes of deferred or additional taxation
34	34	as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as
35	35	applicable;
36	36	(4) if the property is land appraised as provided by
37	37	Subchapter D, Chapter 23, state the market value of the land;
38	38	(5) state the assessment ratio for the unit;
39	39	(6) [(5)] state the type and amount of any partial
40	40	exemption applicable to the property, indicating whether it applies
41	41	to appraised or assessed value;
42	42	(7) [(6)] state the total tax rate for the unit;
43	43	(8) [(7)] state the amount of tax due, the due date,
44	44	and the delinquency date;
45	45	(9) [(8)] explain the payment option and discounts
46	46	provided by Sections 31.03 and 31.05, if available to the unit's
47	47	taxpayers, and state the date on which each of the discount periods
48	48	provided by Section 31.05 concludes, if the discounts are
49	49	available;
50	50	(10) [(9)] state the rates of penalty and interest
51	51	imposed for delinquent payment of the tax;
52	52	(11) [(10)] include the name and telephone number of
53	53	the assessor for the unit and, if different, of the collector for
54	54	the unit;
55	55	(12) [(11)] for real property, state for the current
56	56	tax year and each of the preceding five tax years:
57	57	(A) the appraised value and taxable value of the
58	58	property;
59	59	(B) the total tax rate for the unit;
60	60	(C) the amount of taxes imposed on the property
61	61	by the unit; and
62	62	(D) the difference, expressed as a percent
63	63	increase or decrease, as applicable, in the amount of taxes imposed
64	64	on the property by the unit compared to the amount imposed for the
65	65	preceding tax year; and
66	66	(13) [(12)] for real property, state the differences,
67	67	expressed as a percent increase or decrease, as applicable, in the
68	68	following for the current tax year as compared to the fifth tax year
69	69	before that tax year:
70	70	(A) the appraised value and taxable value of the
71	71	property;
72	72	(B) the total tax rate for the unit; and
73	73	(C) the amount of taxes imposed on the property
74	74	by the unit.
75	75	(c-1) If for any of the preceding six tax years any
76	76	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
77	77	to be included in a tax bill or separate statement is unavailable,
78	78	the tax bill or statement must state that the information is not
79	79	available for that year.
80	80	SECTION 4. Section 41.41(a), Tax Code, is amended to read as
81	81	follows:
82	82	(a) A property owner is entitled to protest before the
83	83	appraisal review board the following actions:
84	84	(1) determination of the appraised value of the
85	85	owner's property or, in the case of land appraised as provided by
86	86	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
87	87	or market value;
88	88	(2) unequal appraisal of the owner's property;
89	89	(3) inclusion of the owner's property on the appraisal
90	90	records;
91	91	(4) denial to the property owner in whole or in part of
92	92	a partial exemption;
93	93	(5) determination that the owner's land does not
94	94	qualify for appraisal as provided by Subchapter C, D, E, or H,
95	95	Chapter 23;
96	96	(6) identification of the taxing units in which the
97	97	owner's property is taxable in the case of the appraisal district's
98	98	appraisal roll;
99	99	(7) determination that the property owner is the owner
100	100	of property;
101	101	(8) a determination that a change in use of land
102	102	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
103	103	occurred; or
104	104	(9) any other action of the chief appraiser, appraisal
105	105	district, or appraisal review board that applies to and adversely
106	106	affects the property owner.
107	107	SECTION 5. Section 41.44(a), Tax Code, is amended to read as
108	108	follows:
109	109	(a) Except as provided by Subsections (b), (b-1), (c),
110	110	(c-1), and (c-2), to be entitled to a hearing and determination of a
111	111	protest, the property owner initiating the protest must file a
112	112	written notice of the protest with the appraisal review board
113	113	having authority to hear the matter protested:
114	114	(1) before May 1 or not later than the 30th day after
115	115	the date that notice to the property owner was delivered to the
116	116	property owner as provided by Section 25.19, if the property is a
117	117	single-family residence that qualifies for an exemption under
118	118	Section 11.13, whichever is later;
119	119	(2) before June 1 or not later than the 30th day after
120	120	the date that notice was delivered to the property owner as provided
121	121	by Section 25.19 in connection with any other property, whichever
122	122	is later;
123	123	(3) in the case of a protest of a change in the
124	124	appraisal records ordered as provided by Subchapter A of this
125	125	chapter or by Chapter 25, not later than the 30th day after the date
126	126	notice of the change is delivered to the property owner; or
127	127	(4) in the case of a determination that a change in the
128	128	use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,
129	129	has occurred, not later than the 30th day after the date the notice
130	130	of the determination is delivered to the property owner.
131	131	SECTION 6. Section 60.022, Agriculture Code, is amended to
132	132	read as follows:
133	133	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
134	134	Section 60.021 must:
135	135	(1) describe the boundaries of the proposed district
136	136	by metes and bounds or by lot and block number, if there is a
137	137	recorded map or plat and survey of the area;
138	138	(2) include a name for the proposed district, which
139	139	must include the term "Agricultural Development District";
140	140	(3) be signed by the landowners of any land to be
141	141	included within the proposed district and provide an acknowledgment
142	142	consistent with Section 121.001, Civil Practice and Remedies Code,
143	143	that the landowners desire the land to be included in the district;
144	144	(4) include the names of at least five persons who are
145	145	willing and qualified to serve as temporary directors of the
146	146	district;
147	147	(5) name each county in which any agricultural
148	148	facilities to be owned by the district are to be located;
149	149	(6) name each municipality in which any part of the
150	150	district is to be located;
151	151	(7) state the general nature of the proposed
152	152	development and the cost of the development as then estimated by the
153	153	petitioners;
154	154	(8) state the necessity and feasibility of the
155	155	proposed district and whether the district will serve the public
156	156	purpose of furthering agricultural interests;
157	157	(9) include a pledge that the district will make
158	158	payments in lieu of taxes to any school district and county in which
159	159	any real property to be owned by the district is located, in [as
160	160	follows:
161	161	[(A)] annual payments to each entity that are
162	162	equal to the amount of taxes imposed on the real property by the
163	163	entity in the year of the district's creation; and
164	164	[(B) a payment to each entity equal to the amount
165	165	that would be due under Section 23.55, Tax Code, on the district's
166	166	date of creation; and]
167	167	(10) include a pledge that, if the district employs
168	168	more than 50 persons, the district will make payments in lieu of
169	169	taxes to any school district, in addition to those made under
170	170	Subdivision (9), in an amount negotiated between the district and
171	171	the school district.
172	172	SECTION 7. Section 21.0421(e), Property Code, is amended to
173	173	read as follows:
174	174	(e) This section does not:
175	175	(1) authorize groundwater rights appraised separately
176	176	from the real property under this section to be appraised
177	177	separately from real property for property tax appraisal purposes;
178	178	or
179	179	(2) subject real property condemned for the purpose
180	180	described by Subsection (a) to an additional tax as provided by
181	181	Section 23.46 [or 23.55], Tax Code.
182	182	SECTION 8. The following provisions of the Tax Code are
183	183	repealed:
184	184	(1) Section 23.55; and
185	185	(2) Sections 23.58(c) and (d).
186	186	SECTION 9. The repeal of Section 23.55, Tax Code, by this
187	187	Act does not affect an additional tax imposed as a result of a
188	188	change of use of land appraised under Subchapter D, Chapter 23, Tax
189	189	Code, that occurred before the effective date of this Act, and the
190	190	former law is continued in effect for purposes of that tax.
191	191	SECTION 10. This Act takes effect September 1, 2009.