84R5771 TJB-D
By: Flynn H.B. No. 2336
A BILL TO BE ENTITLED
AN ACT
relating to the collection, consideration, and use of information
not readily available to the general public by appraisal districts
for ad valorem tax determination purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.05, Tax Code, is amended by amending
Subsection (d) and adding Subsection (k) to read as follows:
(d) Except as provided by Section 6.0501, the chief
appraiser is entitled to compensation as provided by the budget
adopted by the board of directors. The chief appraiser's
compensation may not be directly or indirectly linked to an
increase in the total market, appraised, or taxable value of
property in the appraisal district. Except as provided by
Subsection (k) and Section 6.0501, the chief appraiser may employ
and compensate professional, clerical, and other personnel as
provided by the budget, with the exception of a general counsel to
the appraisal district.
(k) A chief appraiser may not employ or contract with a
person to collect information that is not readily available to the
general public regarding the owner of a residence homestead or the
value of the residence homestead.
SECTION 2. Section 23.01, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) In determining the appraised value of a residence
homestead, a chief appraiser may not collect, consider, or use
information regarding the owner of the residence homestead or the
value of the residence homestead unless the information:
(1) is readily available to the general public; or
(2) is voluntarily provided to the chief appraiser by
the owner of the residence homestead.
SECTION 3. Section 41.66, Tax Code, is amended by adding
Subsection (e-1) to read as follows:
(e-1) The appraisal review board may not consider
information presented by the chief appraiser or a taxing unit on a
protest involving a residence homestead unless the information:
(1) was presented to the appraisal review board during
the protest hearing; and
(2) was readily available to the general public at the
time the information was presented.
SECTION 4. The change in law made by this Act to Section
23.01, Tax Code, applies only to the appraisal of property for a tax
year beginning on or after the effective date of this Act.
SECTION 5. The change in law made by this Act to Section
41.66, Tax Code, applies only to a protest under Chapter 41, Tax
Code, for which a notice of protest is filed on or after the
effective date of this Act. A protest under Chapter 41, Tax Code,
for which a notice of protest was filed before the effective date of
this Act is governed by the law in effect on the date the notice of
protest was filed, and the former law is continued in effect for
that purpose.
SECTION 6. This Act takes effect January 1, 2016.