Texas 2015 - 84th Regular

Texas House Bill HB133 Compare Versions

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

Old	New	Differences
1	1	84R1248 DDT-D
2	2	By: Simpson H.B. No. 133
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 1.07(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A notice required by Section 11.45(d), 23.44(d),
14	14	23.46(c), 23.54(e), 23.541(c), [23.55(e),] 23.57(d), 23.76(e),
15	15	23.79(d), or 23.85(d) must be sent by certified mail.
16	16	SECTION 2. Section 23.20(g), Tax Code, is amended to read
17	17	as follows:
18	18	(g) A waiver of a special appraisal of property under
19	19	Subchapter C, [D,] E, F, or G [of this chapter] does not constitute
20	20	a change of use of the property or diversion of the property to
21	21	another use for purposes of the imposition of additional taxes
22	22	under any of those subchapters.
23	23	SECTION 3. Section 23.52(e), Tax Code, is amended to read
24	24	as follows:
25	25	(e) The [For the purposes of Section 23.55 of this code,
26	26	the] chief appraiser [also] shall determine the market value of
27	27	qualified open-space land and shall record both the market value
28	28	and the appraised value in the appraisal records.
29	29	SECTION 4. Sections 31.01(c) and (c-1), Tax Code, are
30	30	amended to read as follows:
31	31	(c) The tax bill or a separate statement accompanying the
32	32	tax bill shall:
33	33	(1) identify the property subject to the tax;
34	34	(2) state the appraised value, assessed value, and
35	35	taxable value of the property;
36	36	(3) if the property is land appraised as provided by
37	37	Subchapter C, [D,] E, or H, Chapter 23, state the market value and
38	38	the taxable value for purposes of deferred or additional taxation
39	39	as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as
40	40	applicable;
41	41	(4) if the property is land appraised as provided by
42	42	Subchapter D, Chapter 23, state the market value of the land;
43	43	(5) state the assessment ratio for the unit;
44	44	(6) [(5)] state the type and amount of any partial
45	45	exemption applicable to the property, indicating whether it applies
46	46	to appraised or assessed value;
47	47	(7) [(6)] state the total tax rate for the unit;
48	48	(8) [(7)] state the amount of tax due, the due date,
49	49	and the delinquency date;
50	50	(9) [(8)] explain the payment option and discounts
51	51	provided by Sections 31.03 and 31.05, if available to the unit's
52	52	taxpayers, and state the date on which each of the discount periods
53	53	provided by Section 31.05 concludes, if the discounts are
54	54	available;
55	55	(10) [(9)] state the rates of penalty and interest
56	56	imposed for delinquent payment of the tax;
57	57	(11) [(10)] include the name and telephone number of
58	58	the assessor for the unit and, if different, of the collector for
59	59	the unit;
60	60	(12) [(11)] for real property, state for the current
61	61	tax year and each of the preceding five tax years:
62	62	(A) the appraised value and taxable value of the
63	63	property;
64	64	(B) the total tax rate for the unit;
65	65	(C) the amount of taxes imposed on the property
66	66	by the unit; and
67	67	(D) the difference, expressed as a percent
68	68	increase or decrease, as applicable, in the amount of taxes imposed
69	69	on the property by the unit compared to the amount imposed for the
70	70	preceding tax year; and
71	71	(13) [(12)] for real property, state the differences,
72	72	expressed as a percent increase or decrease, as applicable, in the
73	73	following for the current tax year as compared to the fifth tax year
74	74	before that tax year:
75	75	(A) the appraised value and taxable value of the
76	76	property;
77	77	(B) the total tax rate for the unit; and
78	78	(C) the amount of taxes imposed on the property
79	79	by the unit.
80	80	(c-1) If for any of the preceding six tax years any
81	81	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
82	82	to be included in a tax bill or separate statement is unavailable,
83	83	the tax bill or statement must state that the information is not
84	84	available for that year.
85	85	SECTION 5. Section 41.41(a), Tax Code, is amended to read as
86	86	follows:
87	87	(a) A property owner is entitled to protest before the
88	88	appraisal review board the following actions:
89	89	(1) determination of the appraised value of the
90	90	owner's property or, in the case of land appraised as provided by
91	91	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
92	92	or market value;
93	93	(2) unequal appraisal of the owner's property;
94	94	(3) inclusion of the owner's property on the appraisal
95	95	records;
96	96	(4) denial to the property owner in whole or in part of
97	97	a partial exemption;
98	98	(5) determination that the owner's land does not
99	99	qualify for appraisal as provided by Subchapter C, D, E, or H,
100	100	Chapter 23;
101	101	(6) identification of the taxing units in which the
102	102	owner's property is taxable in the case of the appraisal district's
103	103	appraisal roll;
104	104	(7) determination that the property owner is the owner
105	105	of property;
106	106	(8) a determination that a change in use of land
107	107	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
108	108	occurred; or
109	109	(9) any other action of the chief appraiser, appraisal
110	110	district, or appraisal review board that applies to and adversely
111	111	affects the property owner.
112	112	SECTION 6. Section 41.44(a), Tax Code, is amended to read as
113	113	follows:
114	114	(a) Except as provided by Subsections (b), (b-1), (c),
115	115	(c-1), and (c-2), to be entitled to a hearing and determination of a
116	116	protest, the property owner initiating the protest must file a
117	117	written notice of the protest with the appraisal review board
118	118	having authority to hear the matter protested:
119	119	(1) before May 1 or not later than the 30th day after
120	120	the date that notice to the property owner was delivered to the
121	121	property owner as provided by Section 25.19, if the property is a
122	122	single-family residence that qualifies for an exemption under
123	123	Section 11.13, whichever is later;
124	124	(2) before June 1 or not later than the 30th day after
125	125	the date that notice was delivered to the property owner as provided
126	126	by Section 25.19 in connection with any other property, whichever
127	127	is later;
128	128	(3) in the case of a protest of a change in the
129	129	appraisal records ordered as provided by Subchapter A of this
130	130	chapter or by Chapter 25, not later than the 30th day after the date
131	131	notice of the change is delivered to the property owner;
132	132	(4) in the case of a determination that a change in the
133	133	use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,
134	134	has occurred, not later than the 30th day after the date the notice
135	135	of the determination is delivered to the property owner; or
136	136	(5) in the case of a determination of eligibility for a
137	137	refund under Section 23.1243, not later than the 30th day after the
138	138	date the notice of the determination is delivered to the property
139	139	owner.
140	140	SECTION 7. Section 60.022, Agriculture Code, is amended to
141	141	read as follows:
142	142	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
143	143	Section 60.021 must:
144	144	(1) describe the boundaries of the proposed district
145	145	by metes and bounds or by lot and block number, if there is a
146	146	recorded map or plat and survey of the area;
147	147	(2) include a name for the proposed district, which
148	148	must include the term "Agricultural Development District";
149	149	(3) be signed by the landowners of any land to be
150	150	included within the proposed district and provide an acknowledgment
151	151	consistent with Section 121.001, Civil Practice and Remedies Code,
152	152	that the landowners desire the land to be included in the district;
153	153	(4) include the names of at least five persons who are
154	154	willing and qualified to serve as temporary directors of the
155	155	district;
156	156	(5) name each county in which any agricultural
157	157	facilities to be owned by the district are to be located;
158	158	(6) name each municipality in which any part of the
159	159	district is to be located;
160	160	(7) state the general nature of the proposed
161	161	development and the cost of the development as then estimated by the
162	162	petitioners;
163	163	(8) state the necessity and feasibility of the
164	164	proposed district and whether the district will serve the public
165	165	purpose of furthering agricultural interests;
166	166	(9) include a pledge that the district will make
167	167	payments in lieu of taxes to any school district and county in which
168	168	any real property to be owned by the district is located, in [as
169	169	follows:
170	170	[(A)] annual payments to each entity that are
171	171	equal to the amount of taxes imposed on the real property by the
172	172	entity in the year of the district's creation; and
173	173	[(B) a payment to each entity equal to the amount
174	174	that would be due under Section 23.55, Tax Code, on the district's
175	175	date of creation; and]
176	176	(10) include a pledge that, if the district employs
177	177	more than 50 persons, the district will make payments in lieu of
178	178	taxes to any school district, in addition to those made under
179	179	Subdivision (9), in an amount negotiated between the district and
180	180	the school district.
181	181	SECTION 8. Section 21.0421(e), Property Code, is amended to
182	182	read as follows:
183	183	(e) This section does not:
184	184	(1) authorize groundwater rights appraised separately
185	185	from the real property under this section to be appraised
186	186	separately from real property for property tax appraisal purposes;
187	187	or
188	188	(2) subject real property condemned for the purpose
189	189	described by Subsection (a) to an additional tax as provided by
190	190	Section 23.46 [or 23.55], Tax Code.
191	191	SECTION 9. The following provisions of the Tax Code are
192	192	repealed:
193	193	(1) Section 23.55; and
194	194	(2) Sections 23.58(c) and (d).
195	195	SECTION 10. The repeal of Section 23.55, Tax Code, by this
196	196	Act does not affect an additional tax imposed as a result of a
197	197	change of use of land appraised under Subchapter D, Chapter 23, Tax
198	198	Code, that occurred before the effective date of this Act, and the
199	199	former law is continued in effect for purposes of that tax.
200	200	SECTION 11. This Act takes effect September 1, 2015.