| 1 | 1 | | 84R5771 TJB-D |
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| 2 | 2 | | By: Flynn H.B. No. 2336 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the collection, consideration, and use of information |
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| 8 | 8 | | not readily available to the general public by appraisal districts |
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| 9 | 9 | | for ad valorem tax determination purposes. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 6.05, Tax Code, is amended by amending |
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| 12 | 12 | | Subsection (d) and adding Subsection (k) to read as follows: |
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| 13 | 13 | | (d) Except as provided by Section 6.0501, the chief |
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| 14 | 14 | | appraiser is entitled to compensation as provided by the budget |
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| 15 | 15 | | adopted by the board of directors. The chief appraiser's |
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| 16 | 16 | | compensation may not be directly or indirectly linked to an |
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| 17 | 17 | | increase in the total market, appraised, or taxable value of |
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| 18 | 18 | | property in the appraisal district. Except as provided by |
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| 19 | 19 | | Subsection (k) and Section 6.0501, the chief appraiser may employ |
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| 20 | 20 | | and compensate professional, clerical, and other personnel as |
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| 21 | 21 | | provided by the budget, with the exception of a general counsel to |
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| 22 | 22 | | the appraisal district. |
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| 23 | 23 | | (k) A chief appraiser may not employ or contract with a |
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| 24 | 24 | | person to collect information that is not readily available to the |
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| 25 | 25 | | general public regarding the owner of a residence homestead or the |
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| 26 | 26 | | value of the residence homestead. |
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| 27 | 27 | | SECTION 2. Section 23.01, Tax Code, is amended by adding |
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| 28 | 28 | | Subsection (f) to read as follows: |
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| 29 | 29 | | (f) In determining the appraised value of a residence |
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| 30 | 30 | | homestead, a chief appraiser may not collect, consider, or use |
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| 31 | 31 | | information regarding the owner of the residence homestead or the |
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| 32 | 32 | | value of the residence homestead unless the information: |
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| 33 | 33 | | (1) is readily available to the general public; or |
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| 34 | 34 | | (2) is voluntarily provided to the chief appraiser by |
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| 35 | 35 | | the owner of the residence homestead. |
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| 36 | 36 | | SECTION 3. Section 41.66, Tax Code, is amended by adding |
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| 37 | 37 | | Subsection (e-1) to read as follows: |
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| 38 | 38 | | (e-1) The appraisal review board may not consider |
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| 39 | 39 | | information presented by the chief appraiser or a taxing unit on a |
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| 40 | 40 | | protest involving a residence homestead unless the information: |
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| 41 | 41 | | (1) was presented to the appraisal review board during |
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| 42 | 42 | | the protest hearing; and |
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| 43 | 43 | | (2) was readily available to the general public at the |
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| 44 | 44 | | time the information was presented. |
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| 45 | 45 | | SECTION 4. The change in law made by this Act to Section |
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| 46 | 46 | | 23.01, Tax Code, applies only to the appraisal of property for a tax |
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| 47 | 47 | | year beginning on or after the effective date of this Act. |
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| 48 | 48 | | SECTION 5. The change in law made by this Act to Section |
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| 49 | 49 | | 41.66, Tax Code, applies only to a protest under Chapter 41, Tax |
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| 50 | 50 | | Code, for which a notice of protest is filed on or after the |
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| 51 | 51 | | effective date of this Act. A protest under Chapter 41, Tax Code, |
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| 52 | 52 | | for which a notice of protest was filed before the effective date of |
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| 53 | 53 | | this Act is governed by the law in effect on the date the notice of |
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| 54 | 54 | | protest was filed, and the former law is continued in effect for |
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| 55 | 55 | | that purpose. |
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| 56 | 56 | | SECTION 6. This Act takes effect January 1, 2016. |
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