| 1 | 1 | | 84R1764 LEH-D |
|---|
| 2 | 2 | | By: Rodriguez of Travis H.B. No. 1075 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the contents of a notice of appraised value sent to a |
|---|
| 8 | 8 | | property owner by the chief appraiser of an appraisal district. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Sections 25.19(b) and (i), Tax Code, are amended |
|---|
| 11 | 11 | | to read as follows: |
|---|
| 12 | 12 | | (b) The chief appraiser shall separate real from personal |
|---|
| 13 | 13 | | property and include in the notice for each: |
|---|
| 14 | 14 | | (1) a list of the taxing units in which the property is |
|---|
| 15 | 15 | | taxable; |
|---|
| 16 | 16 | | (2) the appraised value of the property in the |
|---|
| 17 | 17 | | preceding year; |
|---|
| 18 | 18 | | (3) the taxable value of the property in the preceding |
|---|
| 19 | 19 | | year for each taxing unit taxing the property; |
|---|
| 20 | 20 | | (4) the appraised value of the property for the |
|---|
| 21 | 21 | | current year and the kind and amount of each partial exemption, if |
|---|
| 22 | 22 | | any, approved for the current year; |
|---|
| 23 | 23 | | (5) [if the appraised value is greater than it was in |
|---|
| 24 | 24 | | the preceding year, the amount of tax that would be imposed on the |
|---|
| 25 | 25 | | property on the basis of the tax rate for the preceding year; |
|---|
| 26 | 26 | | [(6)] in italic typeface, the following |
|---|
| 27 | 27 | | statement: "The Texas Legislature does not set the amount of your |
|---|
| 28 | 28 | | local taxes. Your property tax burden is decided by your locally |
|---|
| 29 | 29 | | elected officials, and all inquiries concerning your taxes should |
|---|
| 30 | 30 | | be directed to those officials"; |
|---|
| 31 | 31 | | (6) [(7)] a detailed explanation of the time and |
|---|
| 32 | 32 | | procedure for protesting the value; |
|---|
| 33 | 33 | | (7) [(8)] the date and place the appraisal review |
|---|
| 34 | 34 | | board will begin hearing protests; and |
|---|
| 35 | 35 | | (8) [(9)] a brief explanation that the governing body |
|---|
| 36 | 36 | | of each taxing unit decides whether or not taxes on the property |
|---|
| 37 | 37 | | will increase and the appraisal district only determines the value |
|---|
| 38 | 38 | | of the property. |
|---|
| 39 | 39 | | (i) Delivery with a notice required by Subsection (a) or (g) |
|---|
| 40 | 40 | | of a copy of the pamphlet published by the comptroller under Section |
|---|
| 41 | 41 | | 5.06 or a copy of the notice published by the chief appraiser under |
|---|
| 42 | 42 | | Section 41.70 is sufficient to comply with the requirement that the |
|---|
| 43 | 43 | | notice include the information specified by Subsection (b)(6) |
|---|
| 44 | 44 | | [(b)(7)] or (g)(3), as applicable. |
|---|
| 45 | 45 | | SECTION 2. This Act applies only to a tax year beginning on |
|---|
| 46 | 46 | | or after the effective date of this Act. |
|---|
| 47 | 47 | | SECTION 3. This Act takes effect January 1, 2016, but only |
|---|
| 48 | 48 | | if the constitutional amendment proposed by the 84th Legislature, |
|---|
| 49 | 49 | | Regular Session, 2015, to repeal the requirement that a notice of |
|---|
| 50 | 50 | | the revaluation of property for property tax purposes include an |
|---|
| 51 | 51 | | estimate of the taxes that would be imposed on the property by a |
|---|
| 52 | 52 | | political subdivision if the total amount of property taxes imposed |
|---|
| 53 | 53 | | by the political subdivision were not increased is approved by the |
|---|
| 54 | 54 | | voters. If that amendment is not approved by the voters, this Act |
|---|
| 55 | 55 | | has no effect. |
|---|