| 1 | 1 | | S.B. No. 873 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to a requirement that certain appraisal districts provide |
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| 6 | 6 | | for electronic filing of and electronic communications regarding a |
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| 7 | 7 | | protest of appraised value by the owner of a residence homestead. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by |
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| 10 | 10 | | adding Section 41.415 to read as follows: |
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| 11 | 11 | | Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. |
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| 12 | 12 | | (a) This section applies only to an appraisal district that: |
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| 13 | 13 | | (1) on January 1, 2008, maintained an Internet website |
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| 14 | 14 | | accessible to the public; or |
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| 15 | 15 | | (2) after that date established or establishes such an |
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| 16 | 16 | | Internet website. |
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| 17 | 17 | | (b) Each appraisal district shall implement a system that |
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| 18 | 18 | | allows the owner of a property that for the current tax year has |
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| 19 | 19 | | been granted a residence homestead exemption under Section 11.13, |
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| 20 | 20 | | in connection with the property, to electronically: |
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| 21 | 21 | | (1) file a notice of protest under Section 41.41(a)(1) |
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| 22 | 22 | | or (2) with the appraisal review board; |
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| 23 | 23 | | (2) receive and review comparable sales data and other |
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| 24 | 24 | | evidence that the chief appraiser intends to use at the protest |
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| 25 | 25 | | hearing before the board; |
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| 26 | 26 | | (3) receive, as applicable: |
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| 27 | 27 | | (A) a settlement offer from the district to |
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| 28 | 28 | | correct the appraisal records by changing the market value and, if |
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| 29 | 29 | | applicable, the appraised value of the property to the value as |
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| 30 | 30 | | redetermined by the district; or |
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| 31 | 31 | | (B) a notice from the district that a settlement |
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| 32 | 32 | | offer will not be made; and |
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| 33 | 33 | | (4) accept or reject a settlement offer received from |
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| 34 | 34 | | the appraisal district under Subdivision (3)(A). |
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| 35 | 35 | | (c) With each notice sent under Section 25.19 to an eligible |
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| 36 | 36 | | property owner, the chief appraiser shall include information about |
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| 37 | 37 | | the system required by this section, including instructions for |
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| 38 | 38 | | accessing and using the system. |
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| 39 | 39 | | (d) A notice of protest filed electronically under this |
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| 40 | 40 | | section must include, at a minimum: |
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| 41 | 41 | | (1) a statement as to whether the protest is brought |
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| 42 | 42 | | under Section 41.41(a)(1) or under Section 41.41(a)(2); |
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| 43 | 43 | | (2) a statement of the property owner's good faith |
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| 44 | 44 | | estimate of the value of the property; and |
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| 45 | 45 | | (3) an electronic mail address that the district may |
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| 46 | 46 | | use to communicate electronically with the property owner in |
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| 47 | 47 | | connection with the protest. |
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| 48 | 48 | | (e) If the property owner accepts a settlement offer made by |
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| 49 | 49 | | the appraisal district, the chief appraiser shall enter the |
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| 50 | 50 | | settlement in the appraisal records as an agreement made under |
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| 51 | 51 | | Section 1.111(e). |
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| 52 | 52 | | (f) If the property owner rejects a settlement offer, the |
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| 53 | 53 | | appraisal review board shall hear and determine the property |
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| 54 | 54 | | owner's protest in the manner otherwise provided by this subchapter |
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| 55 | 55 | | and Subchapter D. |
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| 56 | 56 | | (g) An appraisal district is not required to make the system |
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| 57 | 57 | | required by this section available to an owner of a residence |
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| 58 | 58 | | homestead located in an area in which the chief appraiser |
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| 59 | 59 | | determines that the factors affecting the market value of real |
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| 60 | 60 | | property are unusually complex. |
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| 61 | 61 | | (h) An electronic mail address provided by a property owner |
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| 62 | 62 | | to an appraisal district under Subsection (d)(3) is confidential |
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| 63 | 63 | | and may not be disclosed by the district. |
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| 64 | 64 | | (i) Notwithstanding Subsection (b), an appraisal district |
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| 65 | 65 | | established for a county having a population of 250,000 or less is |
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| 66 | 66 | | not required to implement the system required by this section |
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| 67 | 67 | | before January 1, 2013. This subsection expires January 1, 2014. |
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| 68 | 68 | | SECTION 2. Section 41.415, Tax Code, as added by this Act, |
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| 69 | 69 | | applies only to a tax year that begins on or after the effective |
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| 70 | 70 | | date of this Act. |
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| 71 | 71 | | SECTION 3. This Act takes effect January 1, 2011. |
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| 72 | 72 | | ______________________________ ______________________________ |
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| 73 | 73 | | President of the Senate Speaker of the House |
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| 74 | 74 | | I hereby certify that S.B. No. 873 passed the Senate on |
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| 75 | 75 | | April 23, 2009, by the following vote: Yeas 30, Nays 0. |
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| 76 | 76 | | ______________________________ |
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| 77 | 77 | | Secretary of the Senate |
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| 78 | 78 | | I hereby certify that S.B. No. 873 passed the House on |
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| 79 | 79 | | May 26, 2009, by the following vote: Yeas 146, Nays 0, one |
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| 80 | 80 | | present not voting. |
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| 81 | 81 | | ______________________________ |
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| 82 | 82 | | Chief Clerk of the House |
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| 83 | 83 | | Approved: |
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| 84 | 84 | | ______________________________ |
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| 85 | 85 | | Date |
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| 86 | 86 | | ______________________________ |
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| 87 | 87 | | Governor |
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