Texas 2009 - 81st Regular

Texas Senate Bill SB2429 Compare Versions

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

Old	New	Differences
1	1	81R7328 SMH-D
2	2	By: Zaffirini S.B. No. 2429
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the appraisal of property for ad valorem tax purposes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	ARTICLE 1. ELECTION OF CHIEF APPRAISER
10	10	SECTION 1.01. Sections 6.035(a), (b), and (d), Tax Code,
11	11	are amended to read as follows:
12	12	(a) An individual is ineligible to serve on an appraisal
13	13	district board of directors or [and is disqualified from
14	14	employment] as chief appraiser if the individual:
15	15	(1) is related within the second degree by
16	16	consanguinity or affinity, as determined under Chapter 573,
17	17	Government Code, to an individual who is engaged in the business of
18	18	appraising property for compensation for use in proceedings under
19	19	this title or of representing property owners for compensation in
20	20	proceedings under this title in the appraisal district; or
21	21	(2) owns property on which delinquent taxes have been
22	22	owed to a taxing unit for more than 60 days after the date the
23	23	individual knew or should have known of the delinquency unless:
24	24	(A) the delinquent taxes and any penalties and
25	25	interest are being paid under an installment payment agreement
26	26	under Section 33.02; or
27	27	(B) a suit to collect the delinquent taxes is
28	28	deferred or abated under Section 33.06 or 33.065.
29	29	(b) A member of an appraisal district board of directors or
30	30	a chief appraiser commits an offense if the board member or chief
31	31	appraiser continues to hold office [or the chief appraiser remains
32	32	employed] knowing that an individual related within the second
33	33	degree by consanguinity or affinity, as determined under Chapter
34	34	573, Government Code, to the board member or chief appraiser is
35	35	engaged in the business of appraising property for compensation for
36	36	use in proceedings under this title or of representing property
37	37	owners for compensation in proceedings under this title in the
38	38	appraisal district in which the member or chief appraiser serves
39	39	[or the chief appraiser is employed]. An offense under this
40	40	subsection is a Class B misdemeanor.
41	41	(d) An appraisal performed by a chief appraiser in a private
42	42	capacity or by an individual related within the second degree by
43	43	consanguinity or affinity, as determined under Chapter 573,
44	44	Government Code, to the chief appraiser may not be used as evidence
45	45	in a protest or challenge under Chapter 41 or an appeal under
46	46	Chapter 42 concerning property that is taxable in the appraisal
47	47	district in which the chief appraiser serves [is employed].
48	48	SECTION 1.02. The heading to Section 6.05, Tax Code, is
49	49	amended to read as follows:
50	50	Sec. 6.05. APPRAISAL OFFICE; CHIEF APPRAISER.
51	51	SECTION 1.03. Section 6.05, Tax Code, is amended by
52	52	amending Subsections (b) and (c) and adding Subsections (c-1),
53	53	(c-2), (c-3), and (j) to read as follows:
54	54	(b) The board of directors of an appraisal district may
55	55	contract with an appraisal office in another district [or with a
56	56	taxing unit in the district] to perform the duties of the appraisal
57	57	office for the district.
58	58	(c) The chief appraiser is the chief administrator of the
59	59	appraisal office. The chief appraiser is elected at the general
60	60	election for state and county officers by the voters of the county
61	61	for which the appraisal district is established. The chief
62	62	appraiser serves a two-year term beginning on January 1 of each
63	63	odd-numbered year. To be eligible to be a candidate for or to serve
64	64	as chief appraiser, an individual must be a registered voter of the
65	65	county [appointed by and serves at the pleasure of the appraisal
66	66	district board of directors. If a taxing unit performs the duties
67	67	of the appraisal office pursuant to a contract, the assessor for the
68	68	unit is the chief appraiser].
69	69	(c-1) Except as provided by this section, Chapter 144,
70	70	Election Code, applies to a candidate for the office of chief
71	71	appraiser of an appraisal district.
72	72	(c-2) An application for a place on the ballot must be filed
73	73	with the county judge of the county for which the appraisal district
74	74	is established and be accompanied by either a filing fee of $200 or
75	75	a petition that contains at least 25 signatures of registered
76	76	voters of the county. A candidate's name may appear on the ballot
77	77	only as an independent candidate.
78	78	(c-3) A filing fee received under this section shall be
79	79	deposited in the county treasury to the credit of the county general
80	80	fund.
81	81	(j) If a vacancy occurs in the office of chief appraiser,
82	82	the county judge of the county for which the appraisal district is
83	83	established shall appoint a qualified person to fill the vacancy. A
84	84	person appointed to fill a vacancy serves for the remainder of the
85	85	unexpired term.
86	86	SECTION 1.04. Sections 6.411(a) and (b), Tax Code, are
87	87	amended to read as follows:
88	88	(a) A member of an appraisal review board commits an offense
89	89	if the member communicates with the chief appraiser or an [another]
90	90	employee of the appraisal district for which the appraisal review
91	91	board is established in violation of Section 41.66(f).
92	92	(b) A chief appraiser or an [another] employee of an
93	93	appraisal district commits an offense if the chief appraiser or
94	94	[other] employee communicates with a member of the appraisal review
95	95	board established for the appraisal district in a circumstance in
96	96	which the appraisal review board member is prohibited by Section
97	97	41.66(f) from communicating with the chief appraiser or [other]
98	98	employee.
99	99	SECTION 1.05. Section 52.092, Election Code, is amended by
100	100	adding Subsection (k) to read as follows:
101	101	(k) The secretary of state shall prescribe procedures for
102	102	listing the office of chief appraiser of an appraisal district on
103	103	the ballot.
104	104	SECTION 1.06. The chief appraiser of an appraisal district
105	105	shall be elected as provided by Section 6.05(c), Tax Code, as
106	106	amended by this Act, beginning with the general election for state
107	107	and county officers conducted in 2010. A chief appraiser then
108	108	elected takes office January 1, 2011.
109	109	SECTION 1.07. (a) The change in law made by this article
110	110	does not affect the selection of a chief appraiser serving before
111	111	January 1, 2011.
112	112	(b) A person serving as chief appraiser on December 31,
113	113	2010, vacates the position on January 1, 2011, unless the person is
114	114	elected as chief appraiser for the term of that office that begins
115	115	on January 1, 2011.
116	116	SECTION 1.08. (a) Except as provided by Subsection (b) of
117	117	this section, this article takes effect January 1, 2009.
118	118	(b) This section and Sections 1.05, 1.06, and 1.07 of this
119	119	article take effect September 1, 2009.
120	120	ARTICLE 2. APPRAISAL OF RESIDENCE HOMESTEADS
121	121	SECTION 2.01. Section 23.23, Tax Code, is amended by
122	122	amending Subsection (a) and adding Subsection (g) to read as
123	123	follows:
124	124	(a) Notwithstanding the requirements of Section 25.18 and
125	125	regardless of whether the appraisal office has appraised the
126	126	property and determined the market value of the property for the tax
127	127	year, an appraisal office may increase the appraised value of a
128	128	residence homestead for a tax year for purposes of taxation by a
129	129	taxing unit to an amount not to exceed the lesser of:
130	130	(1) the market value of the property for the most
131	131	recent tax year that the market value was determined by the
132	132	appraisal office; or
133	133	(2) the sum of:
134	134	(A) the lesser of:
135	135	(i) 10 percent of the appraised value of the
136	136	property for the preceding tax year; or
137	137	(ii) the percentage of the appraised value
138	138	of the property for the preceding tax year that is equal to the sum
139	139	of:
140	140	(a) the inflation rate as determined
141	141	by the comptroller under Subsection (g); and
142	142	(b) the percentage adopted by the
143	143	governing body of the taxing unit in the manner provided by law for
144	144	official action of the governing body, if the governing body elects
145	145	to authorize increases in the appraised value of residence
146	146	homesteads at a rate in excess of the inflation rate;
147	147	(B) the appraised value of the property for the
148	148	preceding tax year; and
149	149	(C) the market value of all new improvements to
150	150	the property.
151	151	(g) For each tax year, the comptroller shall determine the
152	152	inflation rate by using the index that the comptroller considers to
153	153	most accurately report changes in the purchasing power of the
154	154	dollar for consumers in this state and shall publicize that rate.
155	155	Each chief appraiser shall use the inflation rate as determined by
156	156	the comptroller under this subsection to determine the maximum
157	157	appraised value under Subsection (a) of a residence homestead
158	158	appraised by that chief appraiser.
159	159	SECTION 2.02. This article applies only to ad valorem taxes
160	160	imposed for a tax year beginning on or after the effective date of
161	161	this article.
162	162	SECTION 2.03. This article takes effect January 1, 2010,
163	163	but only if the constitutional amendment proposed by the 81st
164	164	Legislature, Regular Session, 2009, authorizing the legislature to
165	165	establish for purposes of ad valorem taxation by a political
166	166	subdivision a limit on the percentage by which the appraised value
167	167	of a residence homestead may be increased from the value for the
168	168	preceding tax year equal to the lesser of 10 percent or the sum of
169	169	the inflation rate and the percentage adopted by the governing body
170	170	of the political subdivision is approved by the voters. If that
171	171	amendment is not approved by the voters, this article has no effect.