| 1 | 1 | | 84R11765 SMH-F |
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| 2 | 2 | | By: Murphy H.B. No. 2480 |
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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 contents of a notice of appraised value sent to a |
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| 8 | 8 | | property owner by the chief appraiser of an appraisal district. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 25.19, Tax Code, is amended by amending |
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| 11 | 11 | | Subsections (b) and (i) and adding Subsection (b-3) to read as |
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| 12 | 12 | | follows: |
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| 13 | 13 | | (b) The chief appraiser shall separate real from personal |
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| 14 | 14 | | property and include in the notice for each: |
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| 15 | 15 | | (1) a list of the taxing units in which the property is |
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| 16 | 16 | | taxable; |
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| 17 | 17 | | (2) the appraised value of the property in the |
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| 18 | 18 | | preceding year; |
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| 19 | 19 | | (3) the taxable value of the property in the preceding |
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| 20 | 20 | | year for each taxing unit taxing the property; |
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| 21 | 21 | | (4) the tax rate adopted in the preceding year by each |
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| 22 | 22 | | taxing unit taxing the property; |
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| 23 | 23 | | (5) the appraised value of the property for the |
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| 24 | 24 | | current year and the kind and amount of each partial exemption, if |
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| 25 | 25 | | any, approved by each taxing unit taxing the property for the |
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| 26 | 26 | | current year; |
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| 27 | 27 | | (6) an estimate of the tax savings for the current year |
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| 28 | 28 | | resulting from each partial exemption calculated on the basis of |
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| 29 | 29 | | the tax rate adopted in the preceding year by each taxing unit |
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| 30 | 30 | | taxing the property; |
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| 31 | 31 | | (7) an estimate of the tax savings resulting from the |
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| 32 | 32 | | application of a limitation on taxes provided by Section 11.26 or |
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| 33 | 33 | | 11.261, if applicable, in the current year calculated on the basis |
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| 34 | 34 | | of the tax rate adopted by the applicable taxing unit in the |
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| 35 | 35 | | preceding year; |
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| 36 | 36 | | (8) [(5) if the appraised value is greater than it |
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| 37 | 37 | | was in the preceding year, the amount of tax that would be imposed |
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| 38 | 38 | | on the property on the basis of the tax rate for the preceding year; |
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| 39 | 39 | | [(6)] in italic typeface, the following |
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| 40 | 40 | | statement: "The Texas Legislature does not set the amount of your |
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| 41 | 41 | | local taxes. Your property tax burden is decided by your locally |
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| 42 | 42 | | elected officials, and all inquiries concerning your taxes should |
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| 43 | 43 | | be directed to those officials"; |
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| 44 | 44 | | (9) [(7)] a detailed explanation of the time and |
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| 45 | 45 | | procedure for protesting the value; |
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| 46 | 46 | | (10) in bold 12-point typeface on the front of the |
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| 47 | 47 | | notice, [(8)] the date and place the appraisal review board will |
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| 48 | 48 | | begin hearing protests and the deadlines for filing a notice of |
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| 49 | 49 | | protest as provided by Sections 41.44(a), (b), and (b-1); [and] |
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| 50 | 50 | | (11) [(9)] a statement [brief explanation] that the |
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| 51 | 51 | | [governing body of each taxing unit decides whether or not taxes on |
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| 52 | 52 | | the property will increase and the] appraisal district only |
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| 53 | 53 | | determines the value of the property; and |
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| 54 | 54 | | (12) an explanation of the method for estimating the |
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| 55 | 55 | | taxes that may be imposed by each taxing unit based on the value of |
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| 56 | 56 | | the property for the current year and the tax rate adopted in the |
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| 57 | 57 | | preceding year by each taxing unit taxing the property as shown in |
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| 58 | 58 | | the notice. |
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| 59 | 59 | | (b-3) The explanation required by Subsection (b)(12) must |
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| 60 | 60 | | describe in detail the method for applying the tax rate adopted in |
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| 61 | 61 | | the preceding year by each taxing unit taxing the property to the |
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| 62 | 62 | | appraised value of the property, less each applicable partial |
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| 63 | 63 | | exemption as shown in the notice. An example of the method for |
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| 64 | 64 | | applying the tax rate to the appraised value, less applicable |
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| 65 | 65 | | partial exemptions, must be included so that the property owner may |
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| 66 | 66 | | calculate a reasonable estimate of the amount of taxes that would be |
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| 67 | 67 | | imposed on the property by each taxing unit for the current year if |
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| 68 | 68 | | the taxing unit were to adopt the same tax rate as the unit adopted |
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| 69 | 69 | | in the preceding year. |
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| 70 | 70 | | (i) Delivery with a notice required by Subsection (a) or (g) |
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| 71 | 71 | | of a copy of the pamphlet published by the comptroller under Section |
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| 72 | 72 | | 5.06 or a copy of the notice published by the chief appraiser under |
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| 73 | 73 | | Section 41.70 is sufficient to comply with the requirement that the |
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| 74 | 74 | | notice include the information specified by Subsection (b)(9) |
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| 75 | 75 | | [(b)(7)] or (g)(3), as applicable. |
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| 76 | 76 | | SECTION 2. The changes in law made by this Act apply only to |
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| 77 | 77 | | a notice of appraised value for a tax year beginning on or after the |
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| 78 | 78 | | effective date of this Act. A notice of appraised value for a tax |
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| 79 | 79 | | year beginning before the effective date of this Act is governed by |
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| 80 | 80 | | the law in effect immediately before the effective date of this Act, |
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| 81 | 81 | | and that law is continued in effect for that purpose. |
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| 82 | 82 | | SECTION 3. This Act takes effect January 1, 2016. |
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