Texas 2015 - 84th Regular

Texas House Bill HB3125 Compare Versions

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1	1	By: Elkins H.B. No. 3125
2	2
3	3
4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to abolishing the property tax assistance division of the
7	7	office of the comptroller of public accounts and transferring its
8	8	powers and duties to the newly created State Property Tax Board.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	ARTICLE 1. ESTABLISHING THE STATE PROPERTY TAX BOARD
11	11	SECTION 1.01. Chapter 5, Tax Code, is amended by
12	12	designating Sections 5.03 through 5.16 as Subchapter A and adding a
13	13	subchapter heading to read as follows:
14	14	SUBCHAPTER A. STATE PROPERTY TAX BOARD
15	15	SECTION 1.02. Subchapter A, Chapter 5, Tax Code, as added by
16	16	this Act, is amended by adding Sections 5.01, 5.02, 5.021, 5.022,
17	17	and 5.023 to read as follows:
18	18	Sec. 5.01. DEFINITION. In this chapter, "board" means the
19	19	State Property Tax Board.
20	20	Sec. 5.02. STATE PROPERTY TAX BOARD. (a) The State
21	21	Property Tax Board is established. The board consists of seven
22	22	members appointed by the governor with the advice and consent of the
23	23	senate. In making the appointments, the governor, to the extent
24	24	practicable, shall select persons so that each geographical area of
25	25	the state is represented. A vacancy on the board is filled in the
26	26	same manner for the unexpired portion of the term.
27	27	(b) Members of the board hold office for terms of six years,
28	28	with the terms of two or three members expiring on March 1 of each
29	29	odd-numbered year.
30	30	(c) To be eligible to serve on the board, a person must have
31	31	been a resident of this state for at least 10 years.
32	32	(d) At least two members must be either registered with the
33	33	Texas Department of Licensing and Regulation under Chapter 1151 or
34	34	1152, Occupations Code, or an elected county assessor-collector.
35	35	(e) A majority of the board constitutes a quorum.
36	36	(f) The governor shall designate one of the members of the
37	37	board to serve as chair for a term, in that capacity, of two years
38	38	expiring on March 1 of each odd-numbered year.
39	39	(g) The board shall maintain a principal office in Austin.
40	40	(h) The board shall meet at least once in each calendar
41	41	quarter and may meet at other times at the call of the chair or as
42	42	provided by the rules of the board.
43	43	(i) A member of the board may not receive compensation for
44	44	service on the board but is entitled to reimbursement for actual and
45	45	necessary expenses, as provided by legislative appropriation,
46	46	incurred while on travel status in the performance of official
47	47	duties.
48	48	Sec. 5.021. BOARD PERSONNEL. (a) The board shall employ an
49	49	executive director who shall administer board operations as
50	50	directed by the board.
51	51	(b) The executive director may employ professional,
52	52	clerical, and other personnel to assist in administering board
53	53	operations.
54	54	Sec. 5.022. GROUNDS FOR REMOVAL OF BOARD MEMBERS. (a) It
55	55	is a ground for removal from the board if a member:
56	56	(1) does not have at the time of appointment the
57	57	qualifications required under Section 5.02;
58	58	(2) does not maintain during service on the board the
59	59	qualifications and other eligibility conditions required by
60	60	Section 5.02;
61	61	(3) violates a prohibition described by Section 5.023;
62	62	(4) cannot discharge the member's duties for a
63	63	substantial part of the term for which the member is appointed
64	64	because of illness or disability; or
65	65	(5) is absent from more than half of the regularly
66	66	scheduled board meetings that the member is eligible to attend
67	67	during a calendar year unless the absence is excused by a majority
68	68	vote of the board.
69	69	(b) The validity of an action of the board is not affected by
70	70	the fact that it is taken when a ground for removal of a board member
71	71	exists.
72	72	(c) If the executive director has knowledge that a potential
73	73	ground for removal exists, the executive director shall notify the
74	74	chair of the ground. The chair shall then notify the governor that
75	75	a potential ground for removal exists. If the member about which
76	76	the executive director has knowledge that a potential ground for
77	77	removal exists is the chair, the executive director shall notify
78	78	two other board members of the ground, and those members shall then
79	79	notify the governor that a potential ground for removal exists.
80	80	Sec. 5.023. RESTRICTIONS ON BOARD MEMBERSHIP AND
81	81	EMPLOYMENT. (a) An officer, employee, or paid consultant of a
82	82	Texas trade association in the field of property taxation may not be
83	83	a member of the board or be an employee of the board who is exempt
84	84	from the state's position classification plan or is compensated at
85	85	or above the amount prescribed by the General Appropriations Act
86	86	for step 1, salary group 17, of the position classification salary
87	87	schedule.
88	88	(b) A person who is the spouse of an officer, manager, or
89	89	paid consultant of a Texas trade association in the field of
90	90	property taxation may not be a member of the board or be an employee
91	91	of the board who is exempt from the state's position classification
92	92	plan or is compensated at or above the amount prescribed by the
93	93	General Appropriations Act for step 1, salary group 17, of the
94	94	position classification salary schedule.
95	95	(c) A person may not serve as a member of the board or act as
96	96	the general counsel to the board if the person is required to
97	97	register as a lobbyist under Chapter 305, Government Code, because
98	98	of the person's activities for compensation on behalf of a
99	99	profession related to the operation of the board.
100	100	(d) In this section, "Texas trade association" means a
101	101	nonprofit, cooperative, and voluntarily joined association of
102	102	business or professional competitors in this state designed to
103	103	assist its members and its industry or profession in dealing with
104	104	mutual business or professional problems and in promoting their
105	105	common interest.
106	106	SECTION 1.03. Section 5.03, Tax Code, is amended to read as
107	107	follows:
108	108	Sec. 5.03. POWERS AND DUTIES GENERALLY. (a) The board
109	109	[comptroller] shall adopt rules establishing minimum standards for
110	110	the administration and operation of an appraisal district. The
111	111	minimum standards may vary according to the number of parcels and
112	112	the kinds of property the district is responsible for appraising.
113	113	(b) The board [comptroller] may require from each district
114	114	engaged in appraising property for taxation an annual report on a
115	115	form prescribed by the board [comptroller] on the administration
116	116	and operation of the appraisal office.
117	117	(c) The board [comptroller] may contract with consultants
118	118	to assist in performance of the duties imposed by this chapter.
119	119	SECTION 1.04. Section 5.04(a), Tax Code, is amended to read
120	120	as follows:
121	121	(a) The board [comptroller] shall enter into a memorandum of
122	122	understanding with the Texas Department of Licensing and Regulation
123	123	or any successor agency responsible for certifying tax
124	124	professionals in this state in setting standards for and approving
125	125	curricula and materials for use in training and educating
126	126	appraisers and assessor-collectors, and the board [comptroller]
127	127	may contract or enter into a memorandum of understanding with other
128	128	public agencies, educational institutions, or private
129	129	organizations in sponsoring courses of instruction and training
130	130	programs.
131	131	SECTION 1.05. Sections 5.041(a), (b), (b-1), (c), (d),
132	132	(e-1), (e-2), (e-3), and (f), Tax Code, are amended to read as
133	133	follows:
134	134	(a) The board [comptroller] shall:
135	135	(1) approve curricula and provide materials for use in
136	136	training and educating members of an appraisal review board;
137	137	(2) supervise a comprehensive course for training and
138	138	education of appraisal review board members and issue certificates
139	139	indicating course completion;
140	140	(3) make all materials for use in training and
141	141	educating members of an appraisal review board freely available
142	142	online;
143	143	(4) establish and maintain a toll-free telephone
144	144	number that appraisal review board members may call for answers to
145	145	technical questions relating to the duties and responsibilities of
146	146	appraisal review board members and property appraisal issues; and
147	147	(5) provide, as feasible, online technological
148	148	assistance to improve the operations of appraisal review boards and
149	149	appraisal districts.
150	150	(b) A member of the appraisal review board established for
151	151	an appraisal district must complete the course established under
152	152	Subsection (a). A member of the appraisal review board may not
153	153	participate in a hearing conducted by the appraisal review board
154	154	unless the person has completed the course established under
155	155	Subsection (a) and received a certificate of course completion.
156	156	(b-1) At the conclusion of a course established under
157	157	Subsection (a), each member of an appraisal review board in
158	158	attendance shall complete a statement, on a form prescribed by the
159	159	board [comptroller], indicating that the member will comply with
160	160	the requirements of this title in conducting hearings.
161	161	(c) The board [comptroller] may contract with service
162	162	providers to assist with the duties imposed under Subsection (a),
163	163	but the course required may not be provided by an appraisal
164	164	district, the chief appraiser or another employee of an appraisal
165	165	district, a member of the board of directors of an appraisal
166	166	district, a member of an appraisal review board, or a taxing unit.
167	167	The board [comptroller] may assess a fee to recover a portion of the
168	168	costs incurred for the training course, but the fee may not exceed
169	169	$50 per person trained.
170	170	(d) The course material for the course required under
171	171	Subsection (a) is the State Property Tax Board's [comptroller's]
172	172	Appraisal Review Board Manual [in use on the effective date of this
173	173	section]. The manual shall be updated regularly. It may be revised
174	174	on request, in writing, to the board [comptroller]. The revision
175	175	language must be approved on the unanimous agreement of a committee
176	176	selected by the board [comptroller] and representing, equally,
177	177	taxpayers and chief appraisers. The person requesting the revision
178	178	shall pay the costs of mediation if the board [comptroller]
179	179	determines that mediation is required.
180	180	(e-1) In addition to the course established under
181	181	Subsection (a), the board [comptroller] shall approve curricula and
182	182	provide materials for use in a continuing education course for
183	183	members of an appraisal review board. The curricula and materials
184	184	must include information regarding:
185	185	(1) the cost, income, and market data comparison
186	186	methods of appraising property;
187	187	(2) the appraisal of business personal property;
188	188	(3) the determination of capitalization rates for
189	189	property appraisal purposes;
190	190	(4) the duties of an appraisal review board;
191	191	(5) the requirements regarding the independence of an
192	192	appraisal review board from the board of directors and the chief
193	193	appraiser and other employees of the appraisal district;
194	194	(6) the prohibitions against ex parte communications
195	195	applicable to appraisal review board members;
196	196	(7) the Uniform Standards of Professional Appraisal
197	197	Practice;
198	198	(8) the duty of the appraisal district to substantiate
199	199	the district's determination of the value of property;
200	200	(9) the requirements regarding the equal and uniform
201	201	appraisal of property;
202	202	(10) the right of a property owner to protest the
203	203	appraisal of the property as provided by Chapter 41; and
204	204	(11) a detailed explanation of each of the actions
205	205	described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
206	206	41.42, and 41.43 so that members are fully aware of each of the
207	207	grounds on which a property appraisal can be appealed.
208	208	(e-2) During the second year of an appraisal review board
209	209	member's term of office, the member must successfully complete the
210	210	course established under Subsection (e-1). At the conclusion of
211	211	the course, the member must complete a statement described by
212	212	Subsection (b-1). A person may not participate in a hearing
213	213	conducted by the appraisal review board, vote on a determination of
214	214	a protest, or be reappointed to an additional term on the appraisal
215	215	review board until the person has completed the course established
216	216	under Subsection (e-1) and has received a certificate of course
217	217	completion. If the person is reappointed to an additional term on
218	218	the appraisal review board, the person must successfully complete
219	219	the course established under Subsection (e-1) and comply with the
220	220	other requirements of this subsection in each year the member
221	221	continues to serve.
222	222	(e-3) The board [comptroller] may contract with service
223	223	providers to assist with the duties imposed under Subsection (e-1),
224	224	but the course required by that subsection may not be provided by an
225	225	appraisal district, the chief appraiser or another employee of an
226	226	appraisal district, a member of the board of directors of an
227	227	appraisal district, a member of an appraisal review board, or a
228	228	taxing unit. The board [comptroller] may assess a fee to recover a
229	229	portion of the costs incurred for the continuing education course,
230	230	but the fee may not exceed $50 for each person trained.
231	231	(f) The board [comptroller] may not advise a property owner,
232	232	a property owner's agent, or the chief appraiser or another
233	233	employee of an appraisal district on a matter that the board
234	234	[comptroller] knows is the subject of a protest to the appraisal
235	235	review board. The board [comptroller] may provide advice to an
236	236	appraisal review board member as authorized by Subsection (a)(4) of
237	237	this section or Section 5.103 and may communicate with the chair
238	238	[chairman] of an appraisal review board or a taxpayer liaison
239	239	officer concerning a complaint filed under Section 6.052.
240	240	SECTION 1.06. Sections 5.05(a), (b), and (c), Tax Code, are
241	241	amended to read as follows:
242	242	(a) The board [comptroller] may prepare and issue
243	243	publications relating to the appraisal of property and the
244	244	administration of taxes, or may approve other publications relating
245	245	to those matters, including materials published by The Appraisal
246	246	Foundation, the International Association of Assessing Officers,
247	247	or other professionally recognized organizations, for use in the
248	248	administration of property taxes, including:
249	249	(1) a general appraisal manual;
250	250	(2) special appraisal manuals as authorized by law;
251	251	(3) cost, price, and depreciation schedules as
252	252	authorized by law, with provision for inserting local market index
253	253	factors and with a standard procedure for determining local market
254	254	index factors;
255	255	(4) periodic news and reference bulletins;
256	256	(5) [an] annotated digests of all laws relating to
257	257	property taxation [version of this title and Title 3]; and
258	258	(6) a handbook of [containing selected laws and] all
259	259	rules promulgated by the board [comptroller] relating to the
260	260	property tax and its administration.
261	261	(b) The board [comptroller] shall revise or supplement all
262	262	materials issued by the board [comptroller] or approve other
263	263	publications periodically as necessary to keep them current.
264	264	(c) The board [comptroller] shall electronically publish
265	265	all materials under this section for administering the property tax
266	266	system. The board [comptroller] shall make the materials available
267	267	to local governmental officials and members of the public but may
268	268	charge a reasonable fee to offset the costs of preparing, printing,
269	269	and distributing the materials.
270	270	SECTION 1.07. Sections 5.06, 5.07, 5.08, 5.09, 5.10, 5.102,
271	271	5.103, 5.12, 5.13, 5.14, and 5.16, Tax Code, are amended to read as
272	272	follows:
273	273	Sec. 5.06. EXPLANATION OF TAXPAYER REMEDIES. The board
274	274	[comptroller] shall prepare and electronically publish a pamphlet
275	275	explaining the remedies available to dissatisfied taxpayers and the
276	276	procedures to be followed in seeking remedial action. The board
277	277	[comptroller] shall include in the pamphlet advice on preparing and
278	278	presenting a protest.
279	279	Sec. 5.07. PROPERTY TAX FORMS AND RECORDS SYSTEMS. (a) The
280	280	board [comptroller] shall prescribe the contents of all forms
281	281	necessary for the administration of the property tax system and on
282	282	request shall furnish sufficient copies of model forms of each type
283	283	to the appropriate local officials. The board [comptroller] may
284	284	require reimbursement for the costs of printing and distributing
285	285	the forms.
286	286	(b) The board [comptroller] shall make the contents of the
287	287	forms uniform to the extent practicable but may prescribe or
288	288	approve additional or substitute forms for special circumstances.
289	289	(c) The board [comptroller] shall also prescribe a uniform
290	290	record system to be used by all appraisal districts for the purpose
291	291	of submitting data to be used in the studies required by Sections
292	292	[Section] 5.10 [of this code] and 5.23 [by Section 403.302,
293	293	Government Code]. The record system shall include a compilation of
294	294	information concerning sales of real property within the boundaries
295	295	of the appraisal district. The sales information maintained in the
296	296	uniform record system shall be submitted annually in a form
297	297	prescribed by the board [comptroller].
298	298	Sec. 5.08. PROFESSIONAL AND TECHNICAL ASSISTANCE. (a) The
299	299	board [comptroller] may provide professional and technical
300	300	assistance on request in appraising property, installing or
301	301	updating tax maps, purchasing equipment, developing recordkeeping
302	302	systems, or performing other appraisal activities. The board
303	303	[comptroller] may also provide professional and technical
304	304	assistance on request to an appraisal review board. The board
305	305	[comptroller] may require reimbursement for the costs of providing
306	306	the assistance.
307	307	(b) The board [comptroller] may provide information to and
308	308	consult with persons actively engaged in appraising property for
309	309	tax purposes about any matter relating to property taxation without
310	310	charge.
311	311	Sec. 5.09. BIENNIAL REPORTS. (a) The board [comptroller]
312	312	shall prepare a biennial report of its operations and the
313	313	operations of the appraisal districts of this state. The report
314	314	shall include the total appraised values and taxable values of
315	315	taxable property by category and the tax rates of each county,
316	316	municipality, and school district in effect for the two years
317	317	preceding the year in which the report is prepared.
318	318	(b) Not later than December 31 of each even-numbered year,
319	319	the board [comptroller] shall:
320	320	(1) electronically publish on the board's
321	321	[comptroller's] Internet website the report required by Subsection
322	322	(a); and
323	323	(2) notify the governor, the lieutenant governor, and
324	324	each member of the legislature that the report is available on the
325	325	website.
326	326	Sec. 5.10. RATIO STUDIES. (a) At least once every two
327	327	years, the board [comptroller] shall conduct a study in each
328	328	appraisal district to determine the degree of uniformity of and the
329	329	median level of appraisals by the appraisal district within each
330	330	major category of property. The board [comptroller] shall publish
331	331	a report of the findings of the study, including in the report the
332	332	median levels of appraisal for each major category of property, the
333	333	coefficient of dispersion around the median level of appraisal for
334	334	each major category of property, and any other standard statistical
335	335	measures that the board [comptroller] considers appropriate. In
336	336	conducting the study, the board [comptroller] shall apply
337	337	appropriate standard statistical analysis techniques to data
338	338	collected as part of the study of school district taxable values
339	339	required by Section 5.23 [403.302, Government Code].
340	340	(b) The published findings of a ratio study conducted by the
341	341	board [comptroller] shall be distributed to all members of the
342	342	legislature and to all appraisal districts.
343	343	(c) In conducting a study under this section, the board
344	344	[comptroller] or the board's [comptroller's] authorized
345	345	representative may enter the premises of a business, trade, or
346	346	profession and inspect the property to determine the existence and
347	347	market value of property used for the production of income. An
348	348	inspection under this subsection must be made during normal
349	349	business hours or at a time mutually agreeable to the board
350	350	[comptroller] or the board's [comptroller's] authorized
351	351	representative and the person in control of the premises.
352	352	Sec. 5.102. REVIEW OF APPRAISAL DISTRICTS. (a) At least
353	353	once every two years, the board [comptroller] shall review the
354	354	governance of each appraisal district, taxpayer assistance
355	355	provided, and the operating and appraisal standards, procedures,
356	356	and methodology used by each appraisal district, to determine
357	357	compliance with generally accepted standards, procedures, and
358	358	methodology. After consultation with the advisory committee
359	359	created under Section 5.23 [403.302, Government Code], the board
360	360	[comptroller] by rule may establish procedures and standards for
361	361	conducting and scoring the review.
362	362	(b) In conducting the review, the board [comptroller] is
363	363	entitled to access to all records and reports of the appraisal
364	364	district, to copy or print any record or report of the appraisal
365	365	district, and to the assistance of the appraisal district's
366	366	officers and employees.
367	367	(c) At the conclusion of the review, the board [comptroller]
368	368	shall, in writing, notify the appraisal district concerning its
369	369	performance in the review. If the review results in a finding that
370	370	an appraisal district is not in compliance with generally accepted
371	371	standards, procedures, and methodology, the board [comptroller]
372	372	shall deliver a report that details the board's [comptroller's]
373	373	findings and recommendations for improvement to:
374	374	(1) the appraisal district's chief appraiser and board
375	375	of directors; and
376	376	(2) the superintendent and board of trustees of each
377	377	school district participating in the appraisal district.
378	378	(d) If the appraisal district fails to comply with the
379	379	recommendations in the report and the board [comptroller] finds
380	380	that the board of directors of the appraisal district failed to take
381	381	remedial action reasonably designed to ensure substantial
382	382	compliance with each recommendation in the report before the first
383	383	anniversary of the date the report was issued, the board
384	384	[comptroller] shall notify the department [Board of Tax
385	385	Professional Examiners, or a successor to the board], which shall
386	386	take action necessary to ensure that the recommendations in the
387	387	report are implemented as soon as practicable.
388	388	(e) Before February 1 of the year following the year in
389	389	which the department [Board of Tax Professional Examiners, or its
390	390	successor,] takes action under Subsection (d), and with the
391	391	assistance of the board [comptroller], the department [board] shall
392	392	determine whether the recommendations in the most recent report
393	393	have been substantially implemented. The executive director of the
394	394	department [presiding officer of the board] shall notify the chief
395	395	appraiser and the board of directors of the appraisal district in
396	396	writing of the department's [board's] determination.
397	397	(f) In this section, "department" means the Texas
398	398	Department of Licensing and Regulation.
399	399	Sec. 5.103. APPRAISAL REVIEW BOARD OVERSIGHT. (a) The
400	400	board [comptroller] shall prepare model hearing procedures for
401	401	appraisal review boards.
402	402	(b) The model hearing procedures shall address:
403	403	(1) the statutory duties of an appraisal review board;
404	404	(2) the process for conducting a hearing;
405	405	(3) the scheduling of hearings;
406	406	(4) the postponement of hearings;
407	407	(5) the notices required under this title;
408	408	(6) the determination of good cause under Section
409	409	41.44(b);
410	410	(7) the determination of good cause under Sections
411	411	41.45(e) and(e-1);
412	412	(8) a party's right to offer evidence and argument;
413	413	(9) a party's right to examine or cross-examine
414	414	witnesses or other parties;
415	415	(10) a party's right to appear by an agent;
416	416	(11) the prohibition of an appraisal review board's
417	417	consideration of information not provided at a hearing;
418	418	(12) ex parte and other prohibited communications;
419	419	(13) the exclusion of evidence at a hearing as
420	420	required by Section 41.67(d);
421	421	(14) the postponement of a hearing as required by
422	422	Section 41.66(h);
423	423	(15) conflicts of interest;
424	424	(16) the process for the administration of
425	425	applications for membership on an appraisal review board; and
426	426	(17) any other matter related to fair and efficient
427	427	appraisal review board hearings.
428	428	(c) The board [comptroller] may:
429	429	(1) categorize appraisal districts based on the size
430	430	of the district, the number of protests filed in the district, or
431	431	similar characteristics; and
432	432	(2) develop different model hearing procedures for
433	433	different categories of districts.
434	434	(d) An appraisal review board shall follow the model hearing
435	435	procedures prepared by the board [comptroller] when establishing
436	436	its procedures for hearings as required by Section 41.66(a).
437	437	(e) The board [comptroller] shall prescribe the contents of
438	438	a survey form for the purpose of providing the public a reasonable
439	439	opportunity to offer comments and suggestions concerning the
440	440	appraisal review board established for an appraisal district. The
441	441	survey form must permit a person to offer comments and suggestions
442	442	concerning the matters listed in Subsection (b) or any other matter
443	443	related to the fairness and efficiency of the appraisal review
444	444	board. The survey form, together with instructions for completing
445	445	the form and submitting the form, shall be provided to each property
446	446	owner at or before each hearing on a protest conducted by an
447	447	appraisal review board. The appraisal office may provide clerical
448	448	assistance to the board [comptroller] for purposes of the
449	449	implementation of this subsection, including assistance in
450	450	providing and receiving the survey form. The board [comptroller],
451	451	or an appraisal office providing clerical assistance to the board
452	452	[comptroller], may provide for the provision and submission of
453	453	survey forms electronically.
454	454	(f) The board [comptroller] shall issue an annual report
455	455	summarizing the survey forms submitted by property owners
456	456	concerning each appraisal review board. The report may not
457	457	disclose the identity of a person who submits a survey form.
458	458	Sec. 5.12. PERFORMANCE AUDIT OF APPRAISAL DISTRICT. (a)
459	459	The board [comptroller] shall audit the performance of an appraisal
460	460	district if one or more of the following conditions exist according
461	461	to each of two consecutive studies conducted by the board
462	462	[comptroller] under Section 5.10, regardless of whether the
463	463	prescribed condition or conditions that exist are the same for each
464	464	of those studies:
465	465	(1) the overall median level of appraisal for all
466	466	property in the district for which the board [comptroller]
467	467	determines a median level of appraisal is less than 0.75;
468	468	(2) the coefficient of dispersion around the overall
469	469	median level of appraisal of the properties used to determine the
470	470	overall median level of appraisal for all property in the district
471	471	for which the board [comptroller] determines a median level of
472	472	appraisal exceeds 0.30; or
473	473	(3) the difference between the median levels of
474	474	appraisal for any two classes of property in the district for which
475	475	the board [comptroller] determines a median level of appraisal is
476	476	more than 0.45.
477	477	(b) At the written request of the governing bodies of a
478	478	majority of the taxing units participating in an appraisal district
479	479	or of a majority of the taxing units entitled to vote on the
480	480	appointment of appraisal district directors, the board
481	481	[comptroller] shall audit the performance of the appraisal
482	482	district. The governing bodies may request a general audit of the
483	483	performance of the appraisal district or may request an audit of
484	484	only one or more particular duties, practices, functions,
485	485	departments, or other appraisal district matters.
486	486	(c) At the written request of the owners of not less than 10
487	487	percent of the number of accounts or parcels of property in an
488	488	appraisal district belonging to a single class of property, if the
489	489	class constitutes at least five percent of the appraised value of
490	490	taxable property within the district in the preceding year, or at
491	491	the written request of the owners of property representing not less
492	492	than 10 percent of the appraised value of all property in the
493	493	district belonging to a single class of property, if the class
494	494	constitutes at least five percent of the appraised value of taxable
495	495	property in the district in the preceding year, the board
496	496	[comptroller] shall audit the performance of the appraisal
497	497	district. The property owners may request a general audit of the
498	498	performance of the appraisal district or may request an audit of
499	499	only one or more particular duties, practices, functions,
500	500	departments, or other appraisal district matters. A property owner
501	501	may authorize an agent to sign a request for an audit under this
502	502	subsection on the property owner's behalf. The board [comptroller]
503	503	may require a person signing a request for an audit to provide proof
504	504	that the person is entitled to sign the request as a property owner
505	505	or as the agent of a property owner.
506	506	(d) A request for a performance audit of an appraisal
507	507	district may not be made under Subsection (b) or (c) if according to
508	508	each of the two most recently published studies conducted by the
509	509	board [comptroller] under Section 5.10:
510	510	(1) the overall median level of appraisal for all
511	511	property in the district for which the board [comptroller]
512	512	determines a median level of appraisal is more than 0.90 and less
513	513	than 1.10;
514	514	(2) the coefficient of dispersion around the overall
515	515	median level of appraisal of the properties used to determine the
516	516	overall median level of appraisal for all property in the district
517	517	for which the board [comptroller] determines a median level of
518	518	appraisal is less than 0.15; and
519	519	(3) the difference between the highest and lowest
520	520	median levels of appraisal in the district for the classes of
521	521	property for which the board [comptroller] determines a median
522	522	level of appraisal is less than 0.20.
523	523	(e) A request for a performance audit of an appraisal
524	524	district may not be made under Subsection (b) or (c):
525	525	(1) during the two years immediately following the
526	526	publication of the second of two consecutive studies according to
527	527	which the board [comptroller] is required to conduct an audit of the
528	528	district under Subsection (a);
529	529	(2) during the year immediately following the date the
530	530	results of an audit of the district conducted by the board
531	531	[comptroller] under Subsection (a) are reported to the chief
532	532	appraiser of the district; or
533	533	(3) during a year in which the board [comptroller] is
534	534	conducting a review of the district under Section 5.102.
535	535	(f) For purposes of this section, "class of property" means
536	536	a major kind of property for which the board [comptroller]
537	537	determines a median level of appraisal under Section 5.10 [of this
538	538	code].
539	539	(h) In addition to the performance audits required by
540	540	Subsections (a), (b), and (c) and the review of appraisal standards
541	541	required by Section 5.102, the board [comptroller] may audit an
542	542	appraisal district to analyze the effectiveness and efficiency of
543	543	the policies, management, and operations of the appraisal district.
544	544	The results of the audit shall be delivered in a report that details
545	545	the board's [comptroller's] findings and recommendations for
546	546	improvement to the appraisal district's chief appraiser and board
547	547	of directors and the governing body of each taxing unit
548	548	participating in the appraisal district. The board [comptroller]
549	549	may require reimbursement by the appraisal district for some or all
550	550	of the costs of the audit, not to exceed the actual costs associated
551	551	with conducting the audit.
552	552	Sec. 5.13. ADMINISTRATION OF PERFORMANCE AUDITS. (a) The
553	553	board [comptroller] shall complete an audit required by Section
554	554	5.12(a) within two years after the date of the publication of the
555	555	second of the two studies the results of which required the audit to
556	556	be conducted. The board [comptroller] shall complete an audit
557	557	requested under Section 5.12(b) or (c) as soon as practicable after
558	558	the request is made.
559	559	(b) The board [comptroller] may not audit the financial
560	560	condition of an appraisal district or a district's tax collections.
561	561	If the request is for an audit limited to one or more particular
562	562	matters, the board's [comptroller's] audit must be limited to those
563	563	matters.
564	564	(c) The board [comptroller] must approve the specific plan
565	565	for the performance audit of an appraisal district. Before
566	566	approving an audit plan, the board [comptroller] must provide any
567	567	interested person an opportunity to appear before the board
568	568	[comptroller] and to comment on the proposed plan. Not later than
569	569	the 20th day before the date the board [comptroller] considers the
570	570	plan for an appraisal district performance audit, the board
571	571	[comptroller] must notify the presiding officer of the appraisal
572	572	district board of directors that the board [comptroller] intends to
573	573	consider the plan. The notice must include the time, date, and place
574	574	of the meeting to consider the plan. Immediately after receiving
575	575	the notice, the presiding officer shall deliver a copy of the notice
576	576	to the other members of the appraisal district board of directors.
577	577	(d) In conducting a general audit, the board [comptroller]
578	578	shall consider and report on:
579	579	(1) the extent to which the district complies with
580	580	applicable law or generally accepted standards of appraisal or
581	581	other relevant practice;
582	582	(2) the uniformity and level of appraisal of major
583	583	kinds of property and the cause of any significant deviations from
584	584	ideal uniformity and equality of appraisal of major kinds of
585	585	property;
586	586	(3) duplication of effort and efficiency of operation;
587	587	(4) the general efficiency, quality of service, and
588	588	qualification of appraisal district personnel; and
589	589	(5) except as otherwise provided by Subsection (b) of
590	590	this section, any other matter included in the request for the
591	591	audit.
592	592	(e) In conducting the audit, the board [comptroller] is
593	593	entitled to have access at all times to the books, appraisal and
594	594	other records, reports, vouchers, and other information, whether
595	595	confidential or not, of the appraisal district. The board
596	596	[comptroller] may require the assistance of appraisal district
597	597	officers or employees that does not interfere significantly with
598	598	the ordinary functions of the appraisal district. The board
599	599	[comptroller] may rely on any analysis it has made previously
600	600	relating to the appraisal district if the previous analysis is
601	601	useful or relevant to the audit.
602	602	(f) The board [comptroller] shall report the results of its
603	603	audit in writing to the governing body of each taxing unit that
604	604	participates in the appraisal district, to the chief appraiser, and
605	605	to the presiding officer of the appraisal district board of
606	606	directors. If the audit was requested under Section 5.12(c) [of
607	607	this code], the board [comptroller] shall also provide a report to a
608	608	representative of the property owners who requested the audit.
609	609	(g) If the audit is required or requested under Section
610	610	5.12(a) or (b) [of this code], the appraisal district shall
611	611	reimburse the board [comptroller] for the costs incurred in
612	612	conducting the audit and making its report of the audit. The costs
613	613	shall be allocated among the taxing units participating in the
614	614	district in the same manner as an operating expense of the district.
615	615	If the audit is requested under Section 5.12(c) [of this code], the
616	616	property owners who requested the audit shall reimburse the board
617	617	[comptroller] for the costs incurred in conducting the audit and
618	618	making its report of the audit and shall allocate the costs among
619	619	those property owners in proportion to the appraised value of each
620	620	property owner's property in the district or on such other basis as
621	621	the property owners may agree. If the audit confirms that the
622	622	median level of appraisal for a class of property exceeds 1.10 or
623	623	that the median level of appraisal for a class of property varies at
624	624	least 10 percent from the overall median level of appraisal for all
625	625	property in the district for which the board [comptroller]
626	626	determines a median level of appraisal, within 90 days after the
627	627	date a request is made by the property owners for reimbursement the
628	628	appraisal district shall reimburse the property owners who
629	629	requested the audit for the amount paid to the board [comptroller]
630	630	for the costs incurred in conducting the audit and making the
631	631	report. Before conducting an audit under Section 5.12(c), the
632	632	board [comptroller] may require the requesting taxing units or
633	633	property owners to provide the board [comptroller] with a bond,
634	634	deposit, or other financial security sufficient to cover the
635	635	expected costs of conducting the audit and making the report. For
636	636	purposes of this subsection, "costs" include expenses related to
637	637	salaries, professional fees, travel, reproduction or other
638	638	printing services, and consumable supplies that are directly
639	639	attributable to conducting the audit.
640	640	(h) At any time after the request for an audit is made, the
641	641	board [comptroller] may discontinue the audit in whole or in part if
642	642	requested to do so by:
643	643	(1) the governing bodies of a majority of the taxing
644	644	units participating in the district, if the audit was requested by a
645	645	majority of those units;
646	646	(2) the governing bodies of a majority of the taxing
647	647	units entitled to vote on the appointment of appraisal district
648	648	directors, if the audit was requested by a majority of those units;
649	649	or
650	650	(3) if the audit was requested under Section 5.12(c)
651	651	[of this code], by the taxpayers who requested the audit.
652	652	(i) The board [comptroller] by rule may adopt procedures,
653	653	audit standards, and forms for the administration of the
654	654	performance audits.
655	655	Sec. 5.14. PUBLIC ACCESS, INFORMATION, AND COMPLAINTS. (a)
656	656	The board [comptroller] shall develop and implement policies that
657	657	provide the public with a reasonable opportunity to submit
658	658	information on any property tax issue under the jurisdiction of the
659	659	board [comptroller].
660	660	(b) The board [comptroller] shall prepare and maintain a
661	661	written plan that describes how a person who does not speak English
662	662	or who has a physical, mental, or developmental disability may be
663	663	provided reasonable access to the board's [comptroller's] programs.
664	664	(c) The board [comptroller] shall prepare information of
665	665	public interest describing the property tax functions of the board
666	666	[office of the comptroller] and the board's [comptroller's]
667	667	procedures by which complaints are filed with and resolved by the
668	668	board [comptroller]. The board [comptroller] shall make the
669	669	information available to the public and appropriate state agencies.
670	670	(d) If a written complaint is filed with the board
671	671	[comptroller] that the board [comptroller] has authority to
672	672	resolve, the board [comptroller], at least quarterly and until
673	673	final disposition of the complaint, shall notify the parties to the
674	674	complaint of the status of the complaint unless notice would
675	675	jeopardize an undercover investigation.
676	676	(e) The board [comptroller] shall keep an information file
677	677	about each complaint filed with the board [comptroller] that the
678	678	board [comptroller] has authority to resolve.
679	679	Sec. 5.16. ADMINISTRATIVE PROVISIONS. (a) The board
680	680	[comptroller] may inspect the records or other materials of an
681	681	appraisal office or taxing unit, including the relevant records and
682	682	materials in the possession or control of a consultant, advisor, or
683	683	expert hired by the appraisal office or taxing unit, for the purpose
684	684	of:
685	685	(1) establishing, reviewing, or evaluating the value
686	686	of or an appraisal of any property; or
687	687	(2) conducting a study, review, or audit required by
688	688	Section 5.10, [or] 5.102, or 5.23 [by Section 403.302, Government
689	689	Code].
690	690	(b) On request of the board [comptroller], the chief
691	691	appraiser or administrative head of the taxing unit shall produce
692	692	the materials in the form and manner prescribed by the board
693	693	[comptroller].
694	694	SECTION 1.08. Subchapter M, Chapter 403, Government Code,
695	695	is transferred to Chapter 5, Tax Code, redesignated as Subchapter
696	696	B, and amended to read as follows:
697	697	SUBCHAPTER B [M]. STUDY OF SCHOOL DISTRICT PROPERTY VALUES
698	698	Sec. 5.21 [403.301]. PURPOSE. It is the policy of this
699	699	state to ensure equity among taxpayers in the burden of school
700	700	district taxes and among school districts in the distribution of
701	701	state financial aid for public education. The purpose of this
702	702	subchapter is to promote that policy by providing for uniformity in
703	703	local property appraisal practices and procedures and in the
704	704	determination of property values for schools in order to distribute
705	705	state funding equitably.
706	706	Sec. 5.22 [403.3011]. DEFINITIONS. In this subchapter:
707	707	(1) "Study" means a study conducted under Section 5.23
708	708	[403.302].
709	709	(2) "Eligible school district" means a school district
710	710	for which the board [comptroller] has determined the following:
711	711	(A) in the most recent study, the local value is
712	712	invalid under Section 5.23(c) [403.302(c)] and does not exceed the
713	713	state value for the school district determined in the study;
714	714	(B) in the two studies preceding the most recent
715	715	study, the school district's local value was valid under Section
716	716	5.23(c) [403.302(c)];
717	717	(C) in the most recent study, the aggregate local
718	718	value of all of the categories of property sampled by the board
719	719	[comptroller] is not less than 90 percent of the lower limit of the
720	720	margin of error as determined by the board [comptroller] of the
721	721	aggregate value as determined by the board [comptroller] of all of
722	722	the categories of property sampled by the board [comptroller]; and
723	723	(D) the appraisal district that appraises
724	724	property for the school district was in compliance with the scoring
725	725	requirement of the board's [comptroller's] most recent review of
726	726	the appraisal district conducted under Section 5.102[, Tax Code].
727	727	(3) "Local value" means the market value of property
728	728	in a school district as determined by the appraisal district that
729	729	appraises property for the school district, less the total amounts
730	730	and values listed in Section 5.23(d) [403.302(d)] as determined by
731	731	that appraisal district.
732	732	(4) "State value" means the value of property in a
733	733	school district as determined in a study.
734	734	Sec. 5.23 [403.302]. DETERMINATION OF SCHOOL DISTRICT
735	735	PROPERTY VALUES. (a) The board [comptroller] shall conduct a study
736	736	using comparable sales and generally accepted auditing and sampling
737	737	techniques to determine the total taxable value of all property in
738	738	each school district. The study shall determine the taxable value
739	739	of all property and of each category of property in the district and
740	740	the productivity value of all land that qualifies for appraisal on
741	741	the basis of its productive capacity and for which the owner has
742	742	applied for and received a productivity appraisal. The board
743	743	[comptroller] shall make appropriate adjustments in the study to
744	744	account for actions taken under Chapter 41, Education Code.
745	745	(a-1) The board [comptroller] shall conduct a study:
746	746	(1) at least every two years in each school district
747	747	for which the most recent study resulted in a determination by the
748	748	board [comptroller] that the school district's local value was
749	749	valid; and
750	750	(2) each year in a school district for which the most
751	751	recent study resulted in a determination by the board [comptroller]
752	752	that the school district's local value was not valid.
753	753	(a-2) If in any year the board [comptroller] does not
754	754	conduct a study, the school district's local value for that year is
755	755	considered to be valid.
756	756	(b) In conducting the study, the board [comptroller] shall
757	757	determine the taxable value of property in each school district:
758	758	(1) using, if appropriate, samples selected through
759	759	generally accepted sampling techniques;
760	760	(2) according to generally accepted standard
761	761	valuation, statistical compilation, and analysis techniques;
762	762	(3) ensuring that different levels of appraisal on
763	763	sold and unsold property do not adversely affect the accuracy of the
764	764	study; and
765	765	(4) ensuring that different levels of appraisal
766	766	resulting from protests determined under Section 41.43[, Tax Code,]
767	767	are appropriately adjusted in the study.
768	768	(c) If after conducting the study the board [comptroller]
769	769	determines that the local value for a school district is valid, the
770	770	local value is presumed to represent taxable value for the school
771	771	district. In the absence of that presumption, taxable value for a
772	772	school district is the state value for the school district
773	773	determined by the board [comptroller] under Subsections (a) and (b)
774	774	unless the local value exceeds the state value, in which case the
775	775	taxable value for the school district is the district's local
776	776	value. In determining whether the local value for a school district
777	777	is valid, the board [comptroller] shall use a margin of error that
778	778	does not exceed five percent unless the board [comptroller]
779	779	determines that the size of the sample of properties necessary to
780	780	make the determination makes the use of such a margin of error not
781	781	feasible, in which case the board [comptroller] may use a larger
782	782	margin of error.
783	783	(c-1) This subsection applies only to a school district
784	784	whose central administrative office is located in a county with a
785	785	population of 9,000 or less and a total area of more than 6,000
786	786	square miles. If after conducting the study for a tax year the
787	787	board [comptroller] determines that the local value for a school
788	788	district is not valid, the board [comptroller] shall adjust the
789	789	taxable value determined under Subsections (a) and (b) as follows:
790	790	(1) for each category of property sampled and tested
791	791	by the board [comptroller] in the school district, the board
792	792	[comptroller] shall use the weighted mean appraisal ratio
793	793	determined by the study, unless the ratio is more than four
794	794	percentage points lower than the weighted mean appraisal ratio
795	795	determined by the board [comptroller] for that category of property
796	796	in the immediately preceding study, in which case the board
797	797	[comptroller] shall use the weighted mean appraisal ratio
798	798	determined in the immediately preceding study minus four percentage
799	799	points;
800	800	(2) the board [comptroller] shall use the category
801	801	weighted mean appraisal ratios as adjusted under Subdivision (1) to
802	802	establish a value estimate for each category of property sampled
803	803	and tested by the board [comptroller] in the school district; and
804	804	(3) the value estimates established under Subdivision
805	805	(2), together with the local tax roll value for any categories not
806	806	sampled and tested by the board [comptroller], less total
807	807	deductions determined by the board [comptroller], determine the
808	808	taxable value for the school district.
809	809	(d) For the purposes of this section, "taxable value" means
810	810	the market value of all taxable property less:
811	811	(1) the total dollar amount of any residence homestead
812	812	exemptions lawfully granted under Section 11.13(b) or (c)[, Tax
813	813	Code,] in the year that is the subject of the study for each school
814	814	district;
815	815	(2) one-half of the total dollar amount of any
816	816	residence homestead exemptions granted under Section 11.13(n)[,
817	817	Tax Code,] in the year that is the subject of the study for each
818	818	school district;
819	819	(3) the total dollar amount of any exemptions granted
820	820	before May 31, 1993, within a reinvestment zone under agreements
821	821	authorized by Chapter 312[, Tax Code];
822	822	(4) subject to Subsection (e), the total dollar amount
823	823	of any captured appraised value of property that:
824	824	(A) is within a reinvestment zone created on or
825	825	before May 31, 1999, or is proposed to be included within the
826	826	boundaries of a reinvestment zone as the boundaries of the zone and
827	827	the proposed portion of tax increment paid into the tax increment
828	828	fund by a school district are described in a written notification
829	829	provided by the municipality or the board of directors of the zone
830	830	to the governing bodies of the other taxing units in the manner
831	831	provided by former Section 311.003(e)[, Tax Code,] before May 31,
832	832	1999, and within the boundaries of the zone as those boundaries
833	833	existed on September 1, 1999, including subsequent improvements to
834	834	the property regardless of when made;
835	835	(B) generates taxes paid into a tax increment
836	836	fund created under Chapter 311[, Tax Code,] under a reinvestment
837	837	zone financing plan approved under Section 311.011(d)[, Tax Code,]
838	838	on or before September 1, 1999; and
839	839	(C) is eligible for tax increment financing under
840	840	Chapter 311[, Tax Code];
841	841	(5) the total dollar amount of any captured appraised
842	842	value of property that:
843	843	(A) is within a reinvestment zone:
844	844	(i) created on or before December 31, 2008,
845	845	by a municipality with a population of less than 18,000; and
846	846	(ii) the project plan for which includes
847	847	the alteration, remodeling, repair, or reconstruction of a
848	848	structure that is included on the National Register of Historic
849	849	Places and requires that a portion of the tax increment of the zone
850	850	be used for the improvement or construction of related facilities
851	851	or for affordable housing;
852	852	(B) generates school district taxes that are paid
853	853	into a tax increment fund created under Chapter 311[, Tax Code]; and
854	854	(C) is eligible for tax increment financing under
855	855	Chapter 311[, Tax Code];
856	856	(6) the total dollar amount of any exemptions granted
857	857	under Section 11.251 or 11.253[, Tax Code];
858	858	(7) the difference between the board's [comptroller's]
859	859	estimate of the market value and the productivity value of land that
860	860	qualifies for appraisal on the basis of its productive capacity,
861	861	except that the productivity value estimated by the board
862	862	[comptroller] may not exceed the fair market value of the land;
863	863	(8) the portion of the appraised value of residence
864	864	homesteads of individuals who receive a tax limitation under
865	865	Section 11.26[, Tax Code,] on which school district taxes are not
866	866	imposed in the year that is the subject of the study, calculated as
867	867	if the residence homesteads were appraised at the full value
868	868	required by law;
869	869	(9) a portion of the market value of property not
870	870	otherwise fully taxable by the district at market value because of:
871	871	(A) action required by statute or the
872	872	constitution of this state, other than Section 11.311[, Tax Code,]
873	873	that, if the tax rate adopted by the district is applied to it,
874	874	produces an amount equal to the difference between the tax that the
875	875	district would have imposed on the property if the property were
876	876	fully taxable at market value and the tax that the district is
877	877	actually authorized to impose on the property, if this subsection
878	878	does not otherwise require that portion to be deducted; or
879	879	(B) action taken by the district under Subchapter
880	880	B or C, Chapter 313[, Tax Code,] before the expiration of the
881	881	subchapter;
882	882	(10) the market value of all tangible personal
883	883	property, other than manufactured homes, owned by a family or
884	884	individual and not held or used for the production of income;
885	885	(11) the appraised value of property the collection of
886	886	delinquent taxes on which is deferred under Section 33.06[, Tax
887	887	Code];
888	888	(12) the portion of the appraised value of property
889	889	the collection of delinquent taxes on which is deferred under
890	890	Section 33.065[, Tax Code]; and
891	891	(13) the amount by which the market value of a
892	892	residence homestead to which Section 23.23[, Tax Code,] applies
893	893	exceeds the appraised value of that property as calculated under
894	894	that section.
895	895	(d-1) For purposes of Subsection (d), a residence homestead
896	896	that receives an exemption under Section 11.131 or 11.132[, Tax
897	897	Code,] in the year that is the subject of the study is not
898	898	considered to be taxable property.
899	899	(e) The total dollar amount deducted in each year as
900	900	required by Subsection (d)(4) in a reinvestment zone created after
901	901	January 1, 1999, may not exceed the captured appraised value
902	902	estimated for that year as required by Section 311.011(c)(8)[, Tax
903	903	Code,] in the reinvestment zone financing plan approved under
904	904	Section 311.011(d)[, Tax Code,] before September 1, 1999. The
905	905	number of years for which the total dollar amount may be deducted
906	906	under Subsection (d)(4) shall for any zone, including those created
907	907	on or before January 1, 1999, be limited to the duration of the zone
908	908	as specified as required by Section 311.011(c)(9)[, Tax Code,] in
909	909	the reinvestment zone financing plan approved under Section
910	910	311.011(d)[, Tax Code,] before September 1, 1999. The total dollar
911	911	amount deducted under Subsection (d)(4) for any zone, including
912	912	those created on or before January 1, 1999, may not be increased by
913	913	any reinvestment zone financing plan amendments that occur after
914	914	August 31, 1999. The total dollar amount deducted under Subsection
915	915	(d)(4) for any zone, including those created on or before January 1,
916	916	1999, may not be increased by a change made after August 31, 1999,
917	917	in the portion of the tax increment retained by the school district.
918	918	(e-1) This subsection applies only to a reinvestment zone
919	919	created by a municipality that has a population of 70,000 or less
920	920	and is located in a county in which all or part of a military
921	921	installation is located. Notwithstanding Subsection (e), if on or
922	922	after January 1, 2017, the municipality adopts an ordinance
923	923	designating a termination date for the zone that is later than the
924	924	termination date designated in the ordinance creating the zone, the
925	925	number of years for which the total dollar amount may be deducted
926	926	under Subsection (d)(4) is limited to the duration of the zone as
927	927	determined under Section 311.017[, Tax Code].
928	928	(f) The study shall determine the values as of January 1 of
929	929	each year:
930	930	(1) for a school district in which a study was
931	931	conducted according to the results of the study; and
932	932	(2) for a school district in which a study was not
933	933	conducted according to the market value determined by the appraisal
934	934	district that appraises property for the district, less the amounts
935	935	specified by Subsection (d).
936	936	(g) The board [comptroller] shall publish preliminary
937	937	findings, listing values by district, before February 1 of the year
938	938	following the year of the study. Preliminary findings shall be
939	939	delivered to each school district and shall be certified to the
940	940	commissioner of education.
941	941	(h) On request of the commissioner of education or a school
942	942	district, the board [comptroller] may audit the total taxable value
943	943	of property in a school district and may revise the study findings.
944	944	The request for audit is limited to corrections and changes in a
945	945	school district's appraisal roll that occurred after preliminary
946	946	certification of the study findings by the board [comptroller].
947	947	Except as otherwise provided by this subsection, the request for
948	948	audit must be filed with the board [comptroller] not later than the
949	949	third anniversary of the date of the final certification of the
950	950	study findings. The request for audit may be filed not later than
951	951	the first anniversary of the date the chief appraiser certifies a
952	952	change to the appraisal roll if the chief appraiser corrects the
953	953	appraisal roll under Section 25.25 or 42.41[, Tax Code,] and the
954	954	change results in a material reduction in the total taxable value of
955	955	property in the school district. The board [comptroller] shall
956	956	certify the findings of the audit to the commissioner of education.
957	957	(i) If the board [comptroller] determines in the study that
958	958	the market value of property in a school district as determined by
959	959	the appraisal district that appraises property for the school
960	960	district, less the total of the amounts and values listed in
961	961	Subsection (d) as determined by that appraisal district, is valid,
962	962	the board [comptroller], in determining the taxable value of
963	963	property in the school district under Subsection (d), shall for
964	964	purposes of Subsection (d)(13) subtract from the market value as
965	965	determined by the appraisal district of residence homesteads to
966	966	which Section 23.23[, Tax Code,] applies the amount by which that
967	967	amount exceeds the appraised value of those properties as
968	968	calculated by the appraisal district under Section 23.23[, Tax
969	969	Code]. If the board [comptroller] determines in the study that the
970	970	market value of property in a school district as determined by the
971	971	appraisal district that appraises property for the school district,
972	972	less the total of the amounts and values listed in Subsection (d) as
973	973	determined by that appraisal district, is not valid, the board
974	974	[comptroller], in determining the taxable value of property in the
975	975	school district under Subsection (d), shall for purposes of
976	976	Subsection (d)(13) subtract from the market value as estimated by
977	977	the board [comptroller] of residence homesteads to which Section
978	978	23.23[, Tax Code,] applies the amount by which that amount exceeds
979	979	the appraised value of those properties as calculated by the
980	980	appraisal district under Section 23.23[, Tax Code].
981	981	(j) For purposes of Chapter 42, Education Code, the board
982	982	[comptroller] shall certify to the commissioner of education:
983	983	(1) a final value for each school district computed on
984	984	a residence homestead exemption under Section 1-b(c), Article VIII,
985	985	Texas Constitution, of $5,000;
986	986	(2) a final value for each school district computed
987	987	on:
988	988	(A) a residence homestead exemption under
989	989	Section 1-b(c), Article VIII, Texas Constitution, of $15,000; and
990	990	(B) the effect of the additional limitation on
991	991	tax increases under Section 1-b(d), Article VIII, Texas
992	992	Constitution, as proposed by H.J.R. No. 4, 75th Legislature,
993	993	Regular Session, 1997; and
994	994	(3) a final value for each school district computed on
995	995	the effect of the reduction of the limitation on tax increases to
996	996	reflect any reduction in the school district tax rate as provided by
997	997	Section 11.26(a-1), (a-2), or (a-3), [Tax Code,] as applicable.
998	998	(k) For purposes of Section 42.2522, Education Code, the
999	999	board [comptroller] shall certify to the commissioner of education:
1000	1000	(1) a final value for each school district computed
1001	1001	without any deduction for residence homestead exemptions granted
1002	1002	under Section 11.13(n)[, Tax Code]; and
1003	1003	(2) a final value for each school district computed
1004	1004	after deducting one-half the total dollar amount of residence
1005	1005	homestead exemptions granted under Section 11.13(n)[, Tax Code].
1006	1006	(l) If after conducting the study for a year the board
1007	1007	[comptroller] determines that a school district is an eligible
1008	1008	school district, for that year and the following year the taxable
1009	1009	value for the school district is the district's local value.
1010	1010	(m) Subsection (d)(9) does not apply to property that was
1011	1011	the subject of an application under Subchapter B or C, Chapter 313,
1012	1012	[Tax Code,] made after May 1, 2009, that the board or comptroller,
1013	1013	as applicable, recommended should be disapproved.
1014	1014	(m-1) The State Property Tax Board's [Comptroller's]
1015	1015	Property Value Study Advisory Committee is created. The committee
1016	1016	is composed of:
1017	1017	(1) one member of the house of representatives,
1018	1018	appointed by the speaker of the house of representatives;
1019	1019	(2) one member of the senate, appointed by the
1020	1020	lieutenant governor;
1021	1021	(3) two members who represent appraisal districts,
1022	1022	appointed by the board chair [comptroller];
1023	1023	(4) two members who represent school districts,
1024	1024	appointed by the board chair [comptroller]; and
1025	1025	(5) three members appointed by the board chair
1026	1026	[comptroller] who are residents of this state and are school
1027	1027	district taxpayers or have expertise in school district taxation or
1028	1028	ratio studies.
1029	1029	(n) Chapter 2110, Government Code, does not apply to the
1030	1030	size, composition, or duration of the State Property Tax Board's
1031	1031	[Comptroller's] Property Value Study Advisory Committee.
1032	1032	(o) The board [comptroller] shall adopt rules governing the
1033	1033	conduct of the study after consultation with the board's
1034	1034	[Comptroller's] Property Value Study Advisory Committee.
1035	1035	Sec. 5.24 [403.303]. PROTEST. (a) A school district or a
1036	1036	property owner whose property is included in the study under
1037	1037	Section 5.23 [403.302] and whose tax liability on the property is
1038	1038	$100,000 or more may protest the board's [comptroller's] findings
1039	1039	under Section 5.23(g) or (h) [403.302(g) or (h)] by filing a
1040	1040	petition with the board [comptroller]. The petition must be filed
1041	1041	not later than the 40th day after the date on which the board's
1042	1042	[comptroller's] findings are certified to the commissioner of
1043	1043	education and must specify the grounds for objection and the value
1044	1044	claimed to be correct by the school district or property owner.
1045	1045	(b) After receipt of a petition, the board [comptroller]
1046	1046	shall hold a hearing. The board [comptroller] has the burden to
1047	1047	prove the accuracy of the findings. Until a final decision is made
1048	1048	by the board [comptroller], the taxable value of property in the
1049	1049	district is determined, with respect to property subject to the
1050	1050	protest, according to the value claimed by the school district or
1051	1051	property owner, except that the value to be used while a final
1052	1052	decision is pending may not be less than the appraisal roll value
1053	1053	for the year of the study. If after a hearing the board
1054	1054	[comptroller] concludes that the findings should be changed, the
1055	1055	board [comptroller] shall order the appropriate changes and shall
1056	1056	certify to the commissioner of education the changes in the values
1057	1057	of the school district that brought the protest, the values of the
1058	1058	school district named by the property owner who brought the
1059	1059	protest, or, if the board [comptroller] by rule allows an appraisal
1060	1060	district to bring a protest, the values of the school district named
1061	1061	by the appraisal district that brought the protest. The board
1062	1062	[comptroller] may not order a change in the values of a school
1063	1063	district as a result of a protest brought by another school
1064	1064	district, a property owner in the other school district, or an
1065	1065	appraisal district that appraises property for the other school
1066	1066	district. The board [comptroller] shall complete all protest
1067	1067	hearings and certify all changes as necessary to comply with
1068	1068	Chapter 42, Education Code. A hearing conducted under this
1069	1069	subsection is not a contested case for purposes of Section
1070	1070	2001.003, Government Code.
1071	1071	(c) The board [comptroller] shall adopt procedural rules
1072	1072	governing the conduct of protest hearings. The rules shall provide
1073	1073	each protesting school district and property owner with the
1074	1074	requirements for submitting a petition initiating a protest and
1075	1075	shall provide each protesting school district and property owner
1076	1076	with adequate notice of a hearing, an opportunity to present
1077	1077	evidence and oral argument, and notice of the board's
1078	1078	[comptroller's] decision on the hearing.
1079	1079	(d) A protesting school district may appeal a determination
1080	1080	of a protest by the board [comptroller] to a district court of
1081	1081	Travis County by filing a petition with the court. An appeal must
1082	1082	be filed not later than the 30th day after the date the school
1083	1083	district receives notification of a final decision on a protest.
1084	1084	Review is conducted by the court sitting without a jury. The court
1085	1085	shall remand the determination to the board [comptroller] if on the
1086	1086	review the court discovers that substantial rights of the school
1087	1087	district have been prejudiced, and that:
1088	1088	(1) the board [comptroller] has acted arbitrarily and
1089	1089	without regard to the facts; or
1090	1090	(2) the finding of the board [comptroller] is not
1091	1091	reasonably supported by substantial evidence introduced before the
1092	1092	court.
1093	1093	(e) If, in a hearing under Subsection (b), the board
1094	1094	[comptroller] has not heard the case or read the record, the
1095	1095	decision may not be made until a proposal for decision is served on
1096	1096	each party and an opportunity to file exceptions is afforded to each
1097	1097	party adversely affected. If exceptions are filed, an opportunity
1098	1098	must be afforded to all other parties to file replies to the
1099	1099	exceptions. The proposal for decision must contain a statement of
1100	1100	the reasons for the proposed decision, prepared by the person who
1101	1101	conducted the hearing or by a person who has read the record. The
1102	1102	proposal for decision may be amended pursuant to the exceptions or
1103	1103	replies submitted without again being served on the parties. The
1104	1104	parties by written stipulation may waive compliance with this
1105	1105	subsection. The board [comptroller] may adopt rules to implement
1106	1106	this subsection.
1107	1107	Sec. 5.25 [403.304]. COOPERATION WITH BOARD [COMPTROLLER];
1108	1108	CONFIDENTIALITY. (a) A school district, appraisal district, or
1109	1109	other governmental entity in this state shall promptly comply with
1110	1110	an oral or written request from the board [comptroller] for
1111	1111	information to be used in conducting a study, including information
1112	1112	that is made confidential by Chapter 552, Government Code [of this
1113	1113	code], Section 22.27 of this code, [Tax Code,] or another law of
1114	1114	this state.
1115	1115	(a-1) All information the board [comptroller] obtains from
1116	1116	a person, other than a government or governmental subdivision or
1117	1117	agency, under an assurance that the information will be kept
1118	1118	confidential, in the course of conducting a study is confidential
1119	1119	and may not be disclosed except as provided in Subsection (b).
1120	1120	(b) Information made confidential by this section may be
1121	1121	disclosed:
1122	1122	(1) in a judicial or administrative proceeding
1123	1123	pursuant to a lawful subpoena;
1124	1124	(2) to the person who gave the information to the board
1125	1125	[comptroller]; or
1126	1126	(3) for statistical purposes if in a form that does not
1127	1127	identify specific property or a specific property owner.
1128	1128	ARTICLE 2. TRANSFER OF DUTIES AND CONFORMING AMENDMENTS
1129	1129	SECTION 2.01. Sections 1.085(e), (f), and (g), Tax Code,
1130	1130	are amended to read as follows:
1131	1131	(e) The State Property Tax Board [comptroller] by rule:
1132	1132	(1) shall prescribe acceptable media, formats,
1133	1133	content, and methods for the electronic transmission of notices
1134	1134	required by Section 25.19; and
1135	1135	(2) may prescribe acceptable media, formats, content,
1136	1136	and methods for the electronic transmission of other notices,
1137	1137	renditions, and applications.
1138	1138	(f) In an agreement entered into under this section, a chief
1139	1139	appraiser may select the medium, format, content, and method to be
1140	1140	used by the appraisal district from among those prescribed by the
1141	1141	State Property Tax Board [comptroller] under Subsection (e). If
1142	1142	the board [comptroller] has not prescribed the media, format,
1143	1143	content, and method applicable to the communication, the chief
1144	1144	appraiser may determine the medium, format, content, and method to
1145	1145	be used.
1146	1146	(g) Notwithstanding Subsection (a), if a property owner
1147	1147	whose property is included in 25 or more accounts in the appraisal
1148	1148	records of the appraisal district requests the chief appraiser to
1149	1149	enter into an agreement for the delivery of the notice required by
1150	1150	Section 25.19 in an electronic format, the chief appraiser must
1151	1151	enter into an agreement under this section for that purpose if the
1152	1152	appraisal district is located in a county that has a population of
1153	1153	more than 200,000. If the chief appraiser must enter into an
1154	1154	agreement under this subsection, the chief appraiser shall deliver
1155	1155	the notice in accordance with an electronic medium, format,
1156	1156	content, and method prescribed by the State Property Tax Board
1157	1157	[comptroller] under Subsection (e). If the board [comptroller] has
1158	1158	not prescribed the media, format, content, and method applicable to
1159	1159	the notice, the chief appraiser may determine the medium, format,
1160	1160	content, and method to be used.
1161	1161	SECTION 2.02. Sections 1.111(b), (e), and (h), Tax Code,
1162	1162	are amended to read as follows:
1163	1163	(b) The designation of an agent must be made by written
1164	1164	authorization on a form prescribed by the State Property Tax Board
1165	1165	[comptroller] under Subsection (h) and signed by the owner, a
1166	1166	property manager authorized to designate agents for the owner, or
1167	1167	another person authorized to act on behalf of the owner other than
1168	1168	the person being designated as agent, and must clearly indicate
1169	1169	that the person is authorized to act on behalf of the property owner
1170	1170	in property tax matters relating to the property or the property
1171	1171	owner. The designation may authorize the agent to represent the
1172	1172	owner in all property tax matters or in specific property tax
1173	1173	matters as identified in the designation. The designation does not
1174	1174	take effect with respect to an appraisal district or a taxing unit
1175	1175	participating in the appraisal district until a copy of the
1176	1176	designation is filed with the appraisal district. Each appraisal
1177	1177	district established for a county having a population of 500,000 or
1178	1178	more shall implement a system that allows a designation to be signed
1179	1179	and filed electronically.
1180	1180	(e) An agreement between a property owner or the owner's
1181	1181	agent and the chief appraiser is final if the agreement relates to a
1182	1182	matter:
1183	1183	(1) which may be protested to the appraisal review
1184	1184	board or on which a protest has been filed but not determined by the
1185	1185	appraisal review board; or
1186	1186	(2) which may be corrected under Section 25.25 or on
1187	1187	which a motion for correction under that section has been filed but
1188	1188	not determined by the appraisal review board.
1189	1189	(h) The State Property Tax Board [comptroller] shall
1190	1190	prescribe forms and adopt rules to facilitate compliance with this
1191	1191	section. The board [comptroller] shall include on any form used for
1192	1192	designation of an agent for a single-family residential property in
1193	1193	which the property owner resides the following statement in
1194	1194	boldfaced type:
1195	1195	"In some cases, you may want to contact your appraisal district or
1196	1196	other local taxing units for free information and/or forms
1197	1197	concerning your case before designating an agent."
1198	1198	SECTION 2.03. Sections 6.05(c) and (i), Tax Code, are
1199	1199	amended to read as follows:
1200	1200	(c) The chief appraiser is the chief administrator of the
1201	1201	appraisal office. Except as provided by Section 6.0501, the chief
1202	1202	appraiser is appointed by and serves at the pleasure of the
1203	1203	appraisal district board of directors. If a taxing unit performs
1204	1204	the duties of the appraisal office pursuant to a contract, the
1205	1205	assessor for the unit is the chief appraiser. To be eligible to be
1206	1206	appointed or serve as a chief appraiser, a person must be certified
1207	1207	as a registered professional appraiser under Section 1151.160,
1208	1208	Occupations Code, possess an MAI professional designation from the
1209	1209	Appraisal Institute, or possess an Assessment Administration
1210	1210	Specialist (AAS), Certified Assessment Evaluator (CAE), or
1211	1211	Residential Evaluation Specialist (RES) professional designation
1212	1212	from the International Association of Assessing Officers. A person
1213	1213	who is eligible to be appointed or serve as a chief appraiser by
1214	1214	having a professional designation described by this subsection must
1215	1215	become certified as a registered professional appraiser under
1216	1216	Section 1151.160, Occupations Code, not later than the fifth
1217	1217	anniversary of the date the person is appointed or begins to serve
1218	1218	as chief appraiser. A chief appraiser who is not eligible to be
1219	1219	appointed or serve as chief appraiser may not perform an action
1220	1220	authorized or required by law to be performed by a chief appraiser,
1221	1221	including the preparation, certification, or submission of any part
1222	1222	of the appraisal roll. Not later than January 1 of each year, a
1223	1223	chief appraiser shall notify the State Property Tax Board
1224	1224	[comptroller] in writing that the chief appraiser is either
1225	1225	eligible to be appointed or serve as the chief appraiser or not
1226	1226	eligible to be appointed or serve as the chief appraiser.
1227	1227	(i) To ensure adherence with generally accepted appraisal
1228	1228	practices, the board of directors of an appraisal district shall
1229	1229	develop biennially a written plan for the periodic reappraisal of
1230	1230	all property within the boundaries of the district according to the
1231	1231	requirements of Section 25.18 and shall hold a public hearing to
1232	1232	consider the proposed plan. Not later than the 10th day before the
1233	1233	date of the hearing, the secretary of the board shall deliver to the
1234	1234	presiding officer of the governing body of each taxing unit
1235	1235	participating in the district a written notice of the date, time,
1236	1236	and place for the hearing. Not later than September 15 of each
1237	1237	even-numbered year, the board shall complete its hearings, make any
1238	1238	amendments, and by resolution finally approve the plan. Copies of
1239	1239	the approved plan shall be distributed to the presiding officer of
1240	1240	the governing body of each taxing unit participating in the
1241	1241	district and to the State Property Tax Board [comptroller] within
1242	1242	60 days of the approval date.
1243	1243	SECTION 2.04. Section 6.0501, Tax Code, is amended to read
1244	1244	as follows:
1245	1245	Sec. 6.0501. APPOINTMENT OF ELIGIBLE CHIEF APPRAISER BY
1246	1246	STATE PROPERTY TAX BOARD [COMPTROLLER]. (a) The State Property Tax
1247	1247	Board [comptroller] shall appoint a person eligible to be a chief
1248	1248	appraiser under Section 6.05(c) or a person who has previously been
1249	1249	appointed or served as a chief appraiser to perform the duties of
1250	1250	chief appraiser for an appraisal district whose chief appraiser is
1251	1251	ineligible to serve.
1252	1252	(b) A chief appraiser appointed under this section serves
1253	1253	until the earlier of:
1254	1254	(1) the first anniversary of the date the State
1255	1255	Property Tax Board [comptroller] appoints the chief appraiser; or
1256	1256	(2) the date the board of directors of the appraisal
1257	1257	district:
1258	1258	(A) appoints a chief appraiser under Section
1259	1259	6.05(c); or
1260	1260	(B) contracts with an appraisal district or a
1261	1261	taxing unit to perform the duties of the appraisal office for the
1262	1262	district under Section 6.05(b).
1263	1263	(c) The State Property Tax Board [comptroller] shall
1264	1264	determine the compensation of a chief appraiser appointed under
1265	1265	this section. A chief appraiser appointed under this section shall
1266	1266	determine the budget necessary for the adequate operation of the
1267	1267	appraisal office, subject to the approval of the State Property Tax
1268	1268	Board [comptroller]. The board of directors of the appraisal
1269	1269	district shall amend the budget as necessary to compensate the
1270	1270	appointed chief appraiser and fund the appraisal office as
1271	1271	determined under this subsection.
1272	1272	(d) An appraisal district that does not appoint a chief
1273	1273	appraiser or contract with an appraisal district or a taxing unit to
1274	1274	perform the duties of the appraisal office by the first anniversary
1275	1275	of the date the State Property Tax Board [comptroller] appoints a
1276	1276	chief appraiser shall contract with an appraisal district or a
1277	1277	taxing unit to perform the duties of the appraisal office or with a
1278	1278	qualified public or private entity to perform the duties of the
1279	1279	chief appraiser, subject to the approval of the State Property Tax
1280	1280	Board [comptroller].
1281	1281	SECTION 2.05. Sections 6.052(a) and (b), Tax Code, are
1282	1282	amended to read as follows:
1283	1283	(a) The board of directors for an appraisal district created
1284	1284	for a county with a population of more than 120,000 shall appoint a
1285	1285	taxpayer liaison officer who shall serve at the pleasure of the
1286	1286	board. The taxpayer liaison officer shall administer the public
1287	1287	access functions required by Sections 6.04(d), (e), and (f), and is
1288	1288	responsible for resolving disputes not involving matters that may
1289	1289	be protested under Section 41.41. In addition, the taxpayer
1290	1290	liaison officer is responsible for receiving, and compiling a list
1291	1291	of, comments and suggestions filed by the chief appraiser, a
1292	1292	property owner, or a property owner's agent concerning the matters
1293	1293	listed in Section 5.103(b) or any other matter related to the
1294	1294	fairness and efficiency of the appraisal review board established
1295	1295	for the appraisal district. The taxpayer liaison officer shall
1296	1296	forward to the State Property Tax Board [comptroller] comments and
1297	1297	suggestions filed under this subsection in the form and manner
1298	1298	prescribed by that board [the comptroller].
1299	1299	(b) The taxpayer liaison officer shall provide to the public
1300	1300	information and materials designed to assist property owners in
1301	1301	understanding the appraisal process, protest procedures, the
1302	1302	procedure for filing comments and suggestions under Subsection (a)
1303	1303	of this section or a complaint under Section 6.04(g), and other
1304	1304	matters. Information concerning the process for submitting
1305	1305	comments and suggestions to the State Property Tax Board
1306	1306	[comptroller] concerning an appraisal review board shall be
1307	1307	provided at each protest hearing.
1308	1308	SECTION 2.06. Section 6.412(c), Tax Code, is amended to
1309	1309	read as follows:
1310	1310	(c) A person is ineligible to serve on the appraisal review
1311	1311	board if the person is a member of the board of directors, an
1312	1312	officer, or an employee of the appraisal district, is an employee or
1313	1313	member of the State Property Tax Board [comptroller], or is a member
1314	1314	of the governing body, an officer, or an employee of a taxing unit.
1315	1315	SECTION 2.07. Section 11.11(b), Tax Code, is amended to
1316	1316	read as follows:
1317	1317	(b) Land owned by the Permanent University Fund is taxable
1318	1318	for county purposes. Any notice required by Section 25.19 [of this
1319	1319	code] shall be sent to the State Property Tax Board [comptroller],
1320	1320	and the board [comptroller] shall appear on [in] behalf of the state
1321	1321	in any protest or appeal relating to taxation of Permanent
1322	1322	University Fund land.
1323	1323	SECTION 2.08. Section 11.135(g), Tax Code, is amended to
1324	1324	read as follows:
1325	1325	(g) The State Property Tax Board [comptroller] shall adopt
1326	1326	rules and forms to implement this section.
1327	1327	SECTION 2.09. Section 11.182(i), Tax Code, is amended to
1328	1328	read as follows:
1329	1329	(i) If any property owned by an organization receiving an
1330	1330	exemption under this section has been acquired or sold during the
1331	1331	preceding year, such organization shall file by March 31 of the
1332	1332	following year with the chief appraiser in the county in which the
1333	1333	relevant property is located, on a form promulgated by the State
1334	1334	Property Tax Board [comptroller of public accounts], a list of such
1335	1335	properties acquired or sold during the preceding year.
1336	1336	SECTION 2.10. Section 11.26(e), Tax Code, is amended to
1337	1337	read as follows:
1338	1338	(e) For each school district in an appraisal district, the
1339	1339	chief appraiser shall determine the portion of the appraised value
1340	1340	of residence homesteads of individuals on which school district
1341	1341	taxes are not imposed in a tax year because of the limitation on tax
1342	1342	increases imposed by this section. That portion is calculated by
1343	1343	determining the taxable value that, if multiplied by the tax rate
1344	1344	adopted by the school district for the tax year, would produce an
1345	1345	amount equal to the amount of tax that would have been imposed by
1346	1346	the school district on those residence homesteads if the limitation
1347	1347	on tax increases imposed by this section were not in effect, but
1348	1348	that was not imposed because of that limitation. The chief
1349	1349	appraiser shall determine that taxable value and certify it to the
1350	1350	State Property Tax Board [comptroller] as soon as practicable for
1351	1351	each tax year.
1352	1352	SECTION 2.11. Section 11.27(b), Tax Code, is amended to
1353	1353	read as follows:
1354	1354	(b) The State Property Tax Board [comptroller], with the
1355	1355	assistance of the Texas Energy and Natural Resources Advisory
1356	1356	Council, or its successor, shall develop guidelines to assist local
1357	1357	officials in the administration of this section.
1358	1358	SECTION 2.12. Sections 11.43(f) and (j), Tax Code, are
1359	1359	amended to read as follows:
1360	1360	(f) The State Property Tax Board [comptroller], in
1361	1361	prescribing the contents of the application form for each kind of
1362	1362	exemption, shall ensure that the form requires an applicant to
1363	1363	furnish the information necessary to determine the validity of the
1364	1364	exemption claim. The form must require an applicant to provide the
1365	1365	applicant's name and driver's license number, personal
1366	1366	identification certificate number, or social security account
1367	1367	number. If the applicant is a charitable organization with a
1368	1368	federal tax identification number, the form must allow the
1369	1369	applicant to provide the organization's federal tax identification
1370	1370	number in lieu of a driver's license number, personal
1371	1371	identification certificate number, or social security account
1372	1372	number. The board [comptroller] shall include on the forms a notice
1373	1373	of the penalties prescribed by Section 37.10, Penal Code, for
1374	1374	making or filing an application containing a false statement. The
1375	1375	board [comptroller] shall include, on application forms for
1376	1376	exemptions that do not have to be claimed annually, a statement
1377	1377	explaining that the application need not be made annually and that
1378	1378	if the exemption is allowed, the applicant has a duty to notify the
1379	1379	chief appraiser when the applicant's entitlement to the exemption
1380	1380	ends. In this subsection:
1381	1381	(1) "Driver's license" has the meaning assigned that
1382	1382	term by Section 521.001, Transportation Code.
1383	1383	(2) "Personal identification certificate" means a
1384	1384	certificate issued by the Department of Public Safety under
1385	1385	Subchapter E, Chapter 521, Transportation Code.
1386	1386	(j) In addition to the items required by Subsection (f), an
1387	1387	application for a residence homestead exemption prescribed by the
1388	1388	State Property Tax Board [comptroller] and authorized by Section
1389	1389	11.13 must:
1390	1390	(1) list each owner of the residence homestead and the
1391	1391	interest of each owner;
1392	1392	(2) state that the applicant does not claim an
1393	1393	exemption under that section on another residence homestead in this
1394	1394	state or claim a residence homestead exemption on a residence
1395	1395	homestead outside this state;
1396	1396	(3) state that each fact contained in the application
1397	1397	is true;
1398	1398	(4) include a copy of the applicant's driver's license
1399	1399	or state-issued personal identification certificate unless the
1400	1400	applicant:
1401	1401	(A) is a resident of a facility that provides
1402	1402	services related to health, infirmity, or aging; or
1403	1403	(B) is certified for participation in the address
1404	1404	confidentiality program administered by the attorney general under
1405	1405	Subchapter C, Chapter 56, Code of Criminal Procedure;
1406	1406	(5) state that the applicant has read and understands
1407	1407	the notice of the penalties required by Subsection (f); and
1408	1408	(6) be signed by the applicant.
1409	1409	SECTION 2.13. Section 11.44(c), Tax Code, is amended to
1410	1410	read as follows:
1411	1411	(c) The State Property Tax Board [comptroller] shall
1412	1412	prescribe by rule the content of the explanation required by
1413	1413	Subsection (a) of this section, and shall require that each
1414	1414	exemption application form be printed and prepared:
1415	1415	(1) as a separate form from any other form; or
1416	1416	(2) on the front of the form if the form also provides
1417	1417	for other information.
1418	1418	SECTION 2.14. Section 11.48(b), Tax Code, is amended to
1419	1419	read as follows:
1420	1420	(b) Information made confidential by this section may be
1421	1421	disclosed:
1422	1422	(1) in a judicial or administrative proceeding
1423	1423	pursuant to a lawful subpoena;
1424	1424	(2) to the person who filed the application or to the
1425	1425	person's representative authorized in writing to receive the
1426	1426	information;
1427	1427	(3) to the State Property Tax Board [comptroller] and
1428	1428	the board's [comptroller's] employees authorized by the board
1429	1429	[comptroller] in writing to receive the information or to an
1430	1430	assessor or a chief appraiser if requested in writing;
1431	1431	(4) in a judicial or administrative proceeding
1432	1432	relating to property taxation to which the person who filed the
1433	1433	application is a party; or
1434	1434	(5) if and to the extent the information is required to
1435	1435	be included in a public document or record that the appraisal office
1436	1436	is required by law to prepare or maintain.
1437	1437	SECTION 2.15. Section 21.03(b), Tax Code, is amended to
1438	1438	read as follows:
1439	1439	(b) The State Property Tax Board [comptroller] shall adopt
1440	1440	rules:
1441	1441	(1) identifying the kinds of property subject to this
1442	1442	section; and
1443	1443	(2) establishing formulas for calculating the
1444	1444	proportion of total market value to be allocated to this state.
1445	1445	SECTION 2.16. Sections 21.031(e) and (f), Tax Code, are
1446	1446	amended to read as follows:
1447	1447	(e) To receive an allocation of value under this section, a
1448	1448	property owner must apply for the allocation on a form that
1449	1449	substantially complies with the form prescribed by the State
1450	1450	Property Tax Board [comptroller]. The application must be filed
1451	1451	with the chief appraiser for the district in which the property to
1452	1452	which the application applies is taxable before the approval of the
1453	1453	appraisal records by the appraisal review board as provided by
1454	1454	Section 41.12 [of this code].
1455	1455	(f) The State Property Tax Board [comptroller] shall
1456	1456	promulgate forms and may adopt rules consistent with the provisions
1457	1457	of this section.
1458	1458	SECTION 2.17. Section 21.09(c), Tax Code, is amended to
1459	1459	read as follows:
1460	1460	(c) The State Property Tax Board [comptroller] shall
1461	1461	prescribe the contents of the allocation application form and shall
1462	1462	ensure that the form requires an applicant to provide the
1463	1463	information necessary to determine the validity of the allocation
1464	1464	claim.
1465	1465	SECTION 2.18. Section 22.01(l), Tax Code, is amended to
1466	1466	read as follows:
1467	1467	(l) If the information contained in the most recent
1468	1468	rendition statement filed by a person in a prior tax year is
1469	1469	accurate with respect to the current tax year, the person may comply
1470	1470	with the requirements of Subsection (a) by filing a rendition
1471	1471	statement on a form prescribed or approved by the State Property Tax
1472	1472	Board [comptroller] under Section 22.24(c) on which the person has
1473	1473	checked the appropriate box to affirm that the information
1474	1474	continues to be complete and accurate.
1475	1475	SECTION 2.19. Section 22.21, Tax Code, is amended to read as
1476	1476	follows:
1477	1477	Sec. 22.21. PUBLICIZING REQUIREMENTS. Each year the State
1478	1478	Property Tax Board [comptroller] and each chief appraiser shall
1479	1479	publicize in a manner reasonably designed to notify all property
1480	1480	owners the requirements of the law relating to filing rendition
1481	1481	statements and property reports and of the availability of forms.
1482	1482	SECTION 2.20. Sections 22.24(a), (c), and (e), Tax Code,
1483	1483	are amended to read as follows:
1484	1484	(a) A person required to render property or to file a report
1485	1485	as provided by this chapter shall use a form that substantially
1486	1486	complies with the appropriate form prescribed or approved by the
1487	1487	State Property Tax Board [comptroller].
1488	1488	(c) The State Property Tax Board [comptroller] may
1489	1489	prescribe or approve different forms for different kinds of
1490	1490	property but shall ensure that each form requires a property owner
1491	1491	to furnish the information necessary to identify the property and
1492	1492	to determine its ownership, taxability, and situs. Each form must
1493	1493	include a box that the property owner may check to permit the
1494	1494	property owner to affirm that the information contained in the most
1495	1495	recent rendition statement filed by the property owner in a prior
1496	1496	tax year is accurate with respect to the current tax year in
1497	1497	accordance with Section 22.01(l). A form may not require but may
1498	1498	permit a property owner to furnish information not specifically
1499	1499	required by this chapter to be reported. In addition, a form
1500	1500	prescribed or approved under this subsection must contain the
1501	1501	following statement in bold type: "If you make a false statement on
1502	1502	this form, you could be found guilty of a Class A misdemeanor or a
1503	1503	state jail felony under Section 37.10, Penal Code."
1504	1504	(e) To be valid, a rendition or report must be sworn to
1505	1505	before an officer authorized by law to administer an oath. The
1506	1506	State Property Tax Board [comptroller] may not prescribe or approve
1507	1507	a rendition or report form unless the form provides for the person
1508	1508	filing the form to swear that the information provided in the
1509	1509	rendition or report is true and accurate to the best of the person's
1510	1510	knowledge and belief. This subsection does not apply to a rendition
1511	1511	or report filed by a secured party, as defined by Section 22.01, the
1512	1512	property owner, an employee of the property owner, or an employee of
1513	1513	a property owner on behalf of an affiliated entity of the property
1514	1514	owner.
1515	1515	SECTION 2.21. Sections 22.27(a), (b), and (d), Tax Code,
1516	1516	are amended to read as follows:
1517	1517	(a) Rendition statements, real and personal property
1518	1518	reports, attachments to those statements and reports, and other
1519	1519	information the owner of property provides to the appraisal office
1520	1520	in connection with the appraisal of the property, including income
1521	1521	and expense information related to a property filed with an
1522	1522	appraisal office and information voluntarily disclosed to an
1523	1523	appraisal office or the State Property Tax Board [comptroller]
1524	1524	about real or personal property sales prices after a promise it will
1525	1525	be held confidential, are confidential and not open to public
1526	1526	inspection. The statements and reports and the information they
1527	1527	contain about specific real or personal property or a specific real
1528	1528	or personal property owner and information voluntarily disclosed to
1529	1529	an appraisal office about real or personal property sales prices
1530	1530	after a promise it will be held confidential may not be disclosed to
1531	1531	anyone other than an employee of the appraisal office who appraises
1532	1532	property except as authorized by Subsection (b) of this section.
1533	1533	(b) Information made confidential by this section may be
1534	1534	disclosed:
1535	1535	(1) in a judicial or administrative proceeding
1536	1536	pursuant to a lawful subpoena;
1537	1537	(2) to the person who filed the statement or report or
1538	1538	the owner of property subject to the statement, report, or
1539	1539	information or to a representative of either authorized in writing
1540	1540	to receive the information;
1541	1541	(3) to the State Property Tax Board [comptroller] and
1542	1542	the board's [comptroller's] employees authorized by the board
1543	1543	[comptroller] in writing to receive the information or to an
1544	1544	assessor or a chief appraiser if requested in writing;
1545	1545	(4) in a judicial or administrative proceeding
1546	1546	relating to property taxation to which the person who filed the
1547	1547	statement or report or the owner of the property that is a subject
1548	1548	of the statement, report, or information is a party;
1549	1549	(5) for statistical purposes if in a form that does not
1550	1550	identify specific property or a specific property owner;
1551	1551	(6) if and to the extent the information is required to
1552	1552	be included in a public document or record that the appraisal office
1553	1553	is required to prepare or maintain;
1554	1554	(7) to a taxing unit or its legal representative that
1555	1555	is engaged in the collection of delinquent taxes on the property
1556	1556	that is the subject of the information;
1557	1557	(8) to an employee or agent of a taxing unit
1558	1558	responsible for auditing, monitoring, or reviewing the operations
1559	1559	of an appraisal district; or
1560	1560	(9) to an employee or agent of a school district that
1561	1561	is engaged in the preparation of a protest of the State Property Tax
1562	1562	Board's [comptroller's] property value study in accordance with
1563	1563	Section 5.24 [403.303, Government Code].
1564	1564	(d) No person who directly or indirectly provides
1565	1565	information to the State Property Tax Board [comptroller] or
1566	1566	appraisal office about real or personal property sales prices,
1567	1567	either as set forth in Subsection (a) of this section under a
1568	1568	promise of confidentiality, or otherwise, shall be liable to any
1569	1569	other person as the result of providing such information.
1570	1570	SECTION 2.22. Sections 23.121(a)(3) and (6), Tax Code, are
1571	1571	amended to read as follows:
1572	1572	(3) "Dealer" means a person who holds a dealer's
1573	1573	general distinguishing number issued by the Texas Department of
1574	1574	Motor Vehicles under the authority of Chapter 503, Transportation
1575	1575	Code, or who is legally recognized as a motor vehicle dealer
1576	1576	pursuant to the law of another state and who complies with the terms
1577	1577	of Section 152.063(f). The term does not include:
1578	1578	(A) a person who holds a manufacturer's license
1579	1579	issued under Chapter 2301, Occupations Code;
1580	1580	(B) an entity that is owned or controlled by a
1581	1581	person who holds a manufacturer's license issued under Chapter
1582	1582	2301, Occupations Code;
1583	1583	(C) a dealer whose general distinguishing number
1584	1584	issued by the Texas Department of Motor Vehicles under the
1585	1585	authority of Chapter 503, Transportation Code, prohibits the dealer
1586	1586	from selling a vehicle to any person except a dealer; or
1587	1587	(D) a dealer who:
1588	1588	(i) does not sell motor vehicles described
1589	1589	by Section 152.001(3)(A);
1590	1590	(ii) meets either of the following
1591	1591	requirements:
1592	1592	(a) the total annual sales from the
1593	1593	dealer's motor vehicle inventory, less sales to dealers, fleet
1594	1594	transactions, and subsequent sales, for the 12-month period
1595	1595	corresponding to the preceding tax year are 25 percent or less of
1596	1596	the dealer's total revenue from all sources during that period; or
1597	1597	(b) the dealer did not sell a motor
1598	1598	vehicle to a person other than another dealer during the 12-month
1599	1599	period corresponding to the preceding tax year and the dealer
1600	1600	estimates that the dealer's total annual sales from the dealer's
1601	1601	motor vehicle inventory, less sales to dealers, fleet transactions,
1602	1602	and subsequent sales, for the 12-month period corresponding to the
1603	1603	current tax year will be 25 percent or less of the dealer's total
1604	1604	revenue from all sources during that period;
1605	1605	(iii) not later than August 31 of the
1606	1606	preceding tax year, filed with the chief appraiser and the
1607	1607	collector a declaration on a form prescribed by the State Property
1608	1608	Tax Board [comptroller] stating that the dealer elected not to be
1609	1609	treated as a dealer under this section in the current tax year; and
1610	1610	(iv) renders the dealer's motor vehicle
1611	1611	inventory in the current tax year by filing a rendition with the
1612	1612	chief appraiser in the manner provided by Chapter 22.
1613	1613	(6) "Declaration" means the dealer's motor vehicle
1614	1614	inventory declaration form promulgated by the State Property Tax
1615	1615	Board [comptroller] as required by this section.
1616	1616	SECTION 2.23. Section 23.121(f), Tax Code, is amended to
1617	1617	read as follows:
1618	1618	(f) The State Property Tax Board [comptroller] shall
1619	1619	promulgate a form entitled Dealer's Motor Vehicle Inventory
1620	1620	Declaration. Except as provided by Section 23.122(l), not later
1621	1621	than February 1 of each year, or, in the case of a dealer who was not
1622	1622	in business on January 1, not later than 30 days after commencement
1623	1623	of business, each dealer shall file a declaration with the chief
1624	1624	appraiser and file a copy with the collector. For purposes of this
1625	1625	subsection, a dealer is presumed to have commenced business on the
1626	1626	date of issuance to the dealer of a dealer's general distinguishing
1627	1627	number as provided by Chapter 503, Transportation Code.
1628	1628	Notwithstanding the presumption created by this subsection, a chief
1629	1629	appraiser may, at his or her sole discretion, designate as the date
1630	1630	on which a dealer commenced business a date other than the date of
1631	1631	issuance to the dealer of a dealer's general distinguishing number.
1632	1632	The declaration is sufficient to comply with this subsection if it
1633	1633	sets forth the following information:
1634	1634	(1) the name and business address of each location at
1635	1635	which the dealer owner conducts business;
1636	1636	(2) each of the dealer's general distinguishing
1637	1637	numbers issued by the Texas Department of Motor Vehicles;
1638	1638	(3) a statement that the dealer owner is the owner of a
1639	1639	dealer's motor vehicle inventory; and
1640	1640	(4) the market value of the dealer's motor vehicle
1641	1641	inventory for the current tax year as computed under Section
1642	1642	23.121(b).
1643	1643	SECTION 2.24. Sections 23.122(a) and (e), Tax Code, are
1644	1644	amended to read as follows:
1645	1645	(a) In this section:
1646	1646	(1) "Aggregate tax rate" means the combined tax rates
1647	1647	of all relevant taxing units authorized by law to levy property
1648	1648	taxes against a dealer's motor vehicle inventory.
1649	1649	(2) "Chief appraiser" has the meaning given it in
1650	1650	Section 23.121 [of this code].
1651	1651	(3) "Collector" has the meaning given it in Section
1652	1652	23.121 [of this code].
1653	1653	(4) "Dealer's motor vehicle inventory" has the meaning
1654	1654	given it in Section 23.121 [of this code].
1655	1655	(5) "Declaration" has the meaning given it in Section
1656	1656	23.121 [of this code].
1657	1657	(6) "Owner" has the meaning given it in Section 23.121
1658	1658	[of this code].
1659	1659	(7) "Relevant taxing unit" means a taxing unit,
1660	1660	including the county, authorized by law to levy property taxes
1661	1661	against a dealer's motor vehicle inventory.
1662	1662	(8) "Sales price" has the meaning given it in Section
1663	1663	23.121 [of this code].
1664	1664	(9) "Statement" means the Dealer's Motor Vehicle
1665	1665	Inventory Tax Statement filed on a form promulgated by the State
1666	1666	Property Tax Board [comptroller] as required by this section.
1667	1667	(10) "Subsequent sale" has the meaning given it in
1668	1668	Section 23.121 [of this code].
1669	1669	(11) "Total annual sales" has the meaning given it in
1670	1670	Section 23.121 [of this code].
1671	1671	(12) "Unit property tax factor" means a number equal
1672	1672	to one-twelfth of the prior year aggregate tax rate at the location
1673	1673	where a dealer's motor vehicle inventory is located on January 1 of
1674	1674	the current year.
1675	1675	(e) The State Property Tax Board [comptroller] shall
1676	1676	promulgate a form entitled a Dealer's Motor Vehicle Inventory Tax
1677	1677	Statement. Each month, a dealer shall complete the form regardless
1678	1678	of whether a motor vehicle is sold. A dealer may use no other form
1679	1679	for that purpose. The statement may include the information the
1680	1680	board [comptroller] deems appropriate but shall include at least
1681	1681	the following:
1682	1682	(1) a description of each motor vehicle sold;
1683	1683	(2) the sales price of the motor vehicle;
1684	1684	(3) the unit property tax of the motor vehicle if any;
1685	1685	and
1686	1686	(4) the reason no unit property tax is assigned if no
1687	1687	unit property tax is assigned.
1688	1688	SECTION 2.25. Section 23.123(c), Tax Code, is amended to
1689	1689	read as follows:
1690	1690	(c) Information made confidential by this section may be
1691	1691	disclosed:
1692	1692	(1) in a judicial or administrative proceeding
1693	1693	pursuant to a lawful subpoena;
1694	1694	(2) to the person who filed the declaration or
1695	1695	statement or to that person's representative authorized by the
1696	1696	person in writing to receive the information;
1697	1697	(3) to the comptroller or an employee of the
1698	1698	comptroller authorized by the comptroller to receive the
1699	1699	information;
1700	1700	(4) to a collector or chief appraiser;
1701	1701	(5) to a district attorney, criminal district attorney
1702	1702	or county attorney involved in the enforcement of a penalty imposed
1703	1703	pursuant to Section 23.121 or Section 23.122;
1704	1704	(6) for statistical purposes if in a form that does not
1705	1705	identify specific property or a specific property owner;
1706	1706	(7) if and to the extent that the information is
1707	1707	required for inclusion in a public document or record that the
1708	1708	appraisal or collection office is required by law to prepare or
1709	1709	maintain; [or]
1710	1710	(8) to the Texas Department of Motor Vehicles for use
1711	1711	by that department in auditing compliance of its licensees with
1712	1712	appropriate provisions of applicable law; or
1713	1713	(9) to the State Property Tax Board or an employee of
1714	1714	the board authorized by the board to receive the information.
1715	1715	SECTION 2.26. Section 23.124(a)(6), Tax Code, is amended to
1716	1716	read as follows:
1717	1717	(6) "Declaration" means the dealer's vessel and
1718	1718	outboard motor inventory declaration form promulgated by the State
1719	1719	Property Tax Board [comptroller] as required by this section.
1720	1720	SECTION 2.27. Section 23.124(f), Tax Code, is amended to
1721	1721	read as follows:
1722	1722	(f) The State Property Tax Board [comptroller] shall
1723	1723	promulgate a form entitled "Dealer's Vessel and Outboard Motor
1724	1724	Inventory Declaration." Except as provided by Section 23.125(l)
1725	1725	[of this code], not later than February 1 of each year or, in the
1726	1726	case of a dealer who was not in business on January 1, not later than
1727	1727	30 days after commencement of business, each dealer shall file a
1728	1728	declaration with the chief appraiser and file a copy with the
1729	1729	collector. The declaration is sufficient to comply with this
1730	1730	subsection if it sets forth the following information:
1731	1731	(1) the name and business address of each location at
1732	1732	which the dealer owner conducts business;
1733	1733	(2) each of the dealer's and manufacturer's numbers
1734	1734	issued by the Parks and Wildlife Department;
1735	1735	(3) a statement that the dealer owner is the owner of a
1736	1736	dealer's vessel and outboard motor inventory; and
1737	1737	(4) the market value of the dealer's vessel and
1738	1738	outboard motor inventory for the current tax year as computed under
1739	1739	Subsection (b) of this section.
1740	1740	SECTION 2.28. Section 23.1241(a)(4), Tax Code, is amended
1741	1741	to read as follows:
1742	1742	(4) "Declaration" means a dealer's heavy equipment
1743	1743	inventory declaration form adopted by the State Property Tax Board
1744	1744	[comptroller] under this section.
1745	1745	SECTION 2.29. Section 23.1241(f), Tax Code, is amended to
1746	1746	read as follows:
1747	1747	(f) The State Property Tax Board [comptroller] by rule shall
1748	1748	adopt a dealer's heavy equipment inventory declaration form.
1749	1749	Except as provided by Section 23.1242(k), not later than February 1
1750	1750	of each year, or, in the case of a dealer who was not in business on
1751	1751	January 1, not later than 30 days after commencement of business,
1752	1752	each dealer shall file a declaration with the chief appraiser and
1753	1753	file a copy with the collector. The declaration is sufficient to
1754	1754	comply with this subsection if it sets forth:
1755	1755	(1) the name and business address of each location at
1756	1756	which the declarant conducts business;
1757	1757	(2) a statement that the declarant is the owner of a
1758	1758	dealer's heavy equipment inventory; and
1759	1759	(3) the market value of the declarant's heavy
1760	1760	equipment inventory for the current tax year as computed under
1761	1761	Subsection (b).
1762	1762	SECTION 2.30. Section 23.1242(a)(3), Tax Code, is amended
1763	1763	to read as follows:
1764	1764	(3) "Statement" means the dealer's heavy equipment
1765	1765	inventory tax statement filed on a form adopted by the State
1766	1766	Property Tax Board [comptroller] under this section.
1767	1767	SECTION 2.31. Section 23.1242(e), Tax Code, is amended to
1768	1768	read as follows:
1769	1769	(e) The State Property Tax Board [comptroller] by rule shall
1770	1770	adopt a dealer's heavy equipment inventory tax statement form.
1771	1771	Each month, a dealer shall complete the form regardless of whether
1772	1772	an item of heavy equipment is sold, leased, or rented. A dealer may
1773	1773	use no other form for that purpose. The statement may include the
1774	1774	information the board [comptroller] considers appropriate but
1775	1775	shall include at least the following:
1776	1776	(1) a description of each item of heavy equipment
1777	1777	sold, leased, or rented including any unique identification or
1778	1778	serial number affixed to the item by the manufacturer;
1779	1779	(2) the sales price of or lease or rental payment
1780	1780	received for the item of heavy equipment, as applicable;
1781	1781	(3) the unit property tax of the item of heavy
1782	1782	equipment, if any; and
1783	1783	(4) the reason no unit property tax is assigned if no
1784	1784	unit property tax is assigned.
1785	1785	SECTION 2.32. Sections 23.125(a) and (e), Tax Code, are
1786	1786	amended to read as follows:
1787	1787	(a) In [in] this section:
1788	1788	(1) "Aggregate tax rate" means the combined tax rates
1789	1789	of all relevant taxing units authorized by law to levy property
1790	1790	taxes against a dealer's vessel and outboard motor inventory.
1791	1791	(2) "Chief appraiser" has the meaning given it in
1792	1792	Section 23.124 [of this code].
1793	1793	(3) "Collector" has the meaning given it in Section
1794	1794	23.124 [of this code].
1795	1795	(4) "Dealer's vessel and outboard motor inventory" has
1796	1796	the meaning given it in Section 23.124 [of this code].
1797	1797	(5) "Declaration" has the meaning given it in Section
1798	1798	23.124 [of this code].
1799	1799	(6) "Owner" has the meaning given it in Section 23.124
1800	1800	[of this code].
1801	1801	(7) "Relevant taxing unit" means a taxing unit,
1802	1802	including the county, authorized by law to levy property taxes
1803	1803	against a dealer's vessel and outboard motor inventory.
1804	1804	(8) "Sales price" has the meaning given it in Section
1805	1805	23.124 [of this code].
1806	1806	(9) "Statement" means the dealer's vessel and outboard
1807	1807	motor inventory tax statement filed on a form promulgated by the
1808	1808	State Property Tax Board [comptroller] as required by this section.
1809	1809	(10) "Subsequent sale" has the meaning given it in
1810	1810	Section 23.124 [of this code].
1811	1811	(11) "Total annual sales" has the meaning given it in
1812	1812	Section 23.124 [of this code].
1813	1813	(12) "Unit property tax factor" means a number equal
1814	1814	to one-twelfth of the prior year aggregate tax rate at the location
1815	1815	where a dealer's vessel and outboard motor inventory is located on
1816	1816	January 1 of the current year.
1817	1817	(e) The State Property Tax Board [comptroller] shall
1818	1818	promulgate a form entitled "Dealer's Vessel and Outboard Motor
1819	1819	Inventory Tax Statement." Each month, a dealer shall complete the
1820	1820	form regardless of whether a vessel and outboard motor is sold. A
1821	1821	dealer may use no other form for that purpose. The statement may
1822	1822	include the information the board [comptroller] deems appropriate
1823	1823	but shall include at least the following:
1824	1824	(1) a description of each vessel or outboard motor
1825	1825	sold;
1826	1826	(2) the sales price of the vessel or outboard motor;
1827	1827	(3) the unit property tax of the vessel or outboard
1828	1828	motor, if any; and
1829	1829	(4) the reason no unit property tax is assigned if no
1830	1830	unit property tax is assigned.
1831	1831	SECTION 2.33. Section 23.126(c), Tax Code, is amended to
1832	1832	read as follows:
1833	1833	(c) Information made confidential by this section may be
1834	1834	disclosed:
1835	1835	(1) in a judicial or administrative proceeding
1836	1836	pursuant to a lawful subpoena;
1837	1837	(2) to the person who filed the declaration or
1838	1838	statement or to that person's representative authorized by the
1839	1839	person in writing to receive the information;
1840	1840	(3) to the comptroller or an employee of the
1841	1841	comptroller authorized by the comptroller to receive the
1842	1842	information;
1843	1843	(4) to a collector or chief appraiser;
1844	1844	(5) to a district attorney, criminal district
1845	1845	attorney, or county attorney involved in the enforcement of a
1846	1846	penalty imposed pursuant to Section 23.124 or Section 23.125 [of
1847	1847	this code];
1848	1848	(6) for statistical purposes if in a form that does not
1849	1849	identify specific property or a specific property owner; [or]
1850	1850	(7) if and to the extent that the information is
1851	1851	required for inclusion in a document or record that the appraisal or
1852	1852	collection office is required by law to prepare or maintain; or
1853	1853	(8) to the State Property Tax Board or an employee of
1854	1854	the board authorized by the board to receive the information.
1855	1855	SECTION 2.34. Section 23.127(a)(3), Tax Code, is amended to
1856	1856	read as follows:
1857	1857	(3) "Declaration" means a retail manufactured housing
1858	1858	inventory declaration form adopted by the State Property Tax Board
1859	1859	[comptroller] under this section.
1860	1860	SECTION 2.35. Section 23.127(f), Tax Code, is amended to
1861	1861	read as follows:
1862	1862	(f) The State Property Tax Board [comptroller] by rule shall
1863	1863	adopt a form entitled "Retail Manufactured Housing Inventory
1864	1864	Declaration." Except as provided by Section 23.128(k), not later
1865	1865	than February 1 of each year or, in the case of a retailer who was
1866	1866	not in business on January 1, not later than the 30th day after the
1867	1867	date the retailer commences business, each retailer shall file a
1868	1868	declaration with the chief appraiser and file a copy with the
1869	1869	collector. The declaration is sufficient to comply with this
1870	1870	subsection if it sets forth the following information:
1871	1871	(1) the name and business address of each location at
1872	1872	which the retailer conducts business;
1873	1873	(2) the retailer's license number issued by the
1874	1874	department;
1875	1875	(3) a statement that the retailer is the owner of a
1876	1876	retail manufactured housing inventory; and
1877	1877	(4) the market value of the retailer's manufactured
1878	1878	housing inventory for the current tax year as computed under
1879	1879	Subsection (b).
1880	1880	SECTION 2.36. Section 23.128(a)(4), Tax Code, is amended to
1881	1881	read as follows:
1882	1882	(4) "Statement" means the retail manufactured housing
1883	1883	inventory tax statement filed on a form adopted by the State
1884	1884	Property Tax Board [comptroller] under this section.
1885	1885	SECTION 2.37. Section 23.128(e), Tax Code, is amended to
1886	1886	read as follows:
1887	1887	(e) The State Property Tax Board [comptroller] by rule shall
1888	1888	adopt a form entitled "Retail Manufactured Housing Inventory Tax
1889	1889	Statement." Each month, a retailer shall complete the form
1890	1890	regardless of whether a unit of manufactured housing is sold. A
1891	1891	retailer may not use another form for that purpose. The statement
1892	1892	shall include:
1893	1893	(1) a description of the unit of manufactured housing
1894	1894	sold, including any unique identification or serial number affixed
1895	1895	to each unit by the manufacturer;
1896	1896	(2) the sales price of the unit of manufactured
1897	1897	housing;
1898	1898	(3) any unit property tax of the unit of manufactured
1899	1899	housing;
1900	1900	(4) the reason a unit property tax is not assigned if
1901	1901	that is the case; and
1902	1902	(5) any other information the board [comptroller]
1903	1903	considers appropriate.
1904	1904	SECTION 2.38. Section 23.175(b), Tax Code, is amended to
1905	1905	read as follows:
1906	1906	(b) The State Property Tax Board [comptroller] by rule shall
1907	1907	develop and distribute to each appraisal office appraisal manuals
1908	1908	that specify the formula to be used in computing the limit on the
1909	1909	price for an interest used in the second through the sixth year of
1910	1910	an appraisal and the methods and procedures to discount future
1911	1911	income from the sale of oil or gas from the interest to present
1912	1912	value.
1913	1913	SECTION 2.39. Sections 23.41(b) and (e), Tax Code, are
1914	1914	amended to read as follows:
1915	1915	(b) The State Property Tax Board [comptroller] shall
1916	1916	promulgate rules specifying the methods to apply and the procedures
1917	1917	to use in appraising land designated for agricultural use.
1918	1918	(e) Improvements other than appurtenances to the land, the
1919	1919	mineral estate, and all land used for residential purposes and for
1920	1920	processing harvested agricultural products are appraised
1921	1921	separately at market value. Riparian water rights, private roads,
1922	1922	dams, reservoirs, water wells, and canals, ditches, terraces, and
1923	1923	similar reshapings of or additions to the soil for agricultural
1924	1924	purposes are appurtenances to the land, and the effect of each on
1925	1925	the value of the land for agricultural use shall be considered in
1926	1926	appraising the land. However, the State Property Tax Board
1927	1927	[comptroller] shall provide that in calculating average net income
1928	1928	from land a deduction from income be allowed for an appurtenance
1929	1929	subject to depreciation or depletion.
1930	1930	SECTION 2.40. Section 23.43(d), Tax Code, is amended to
1931	1931	read as follows:
1932	1932	(d) The State Property Tax Board [comptroller] in
1933	1933	prescribing the contents of the application forms shall ensure that
1934	1934	each form requires a claimant to furnish the information necessary
1935	1935	to determine the validity of the claim. The board [comptroller]
1936	1936	shall require that the form permit a claimant who has previously
1937	1937	been allowed an agricultural designation to indicate that
1938	1938	previously reported information has not changed and to supply only
1939	1939	the eligibility information not previously reported.
1940	1940	SECTION 2.41. Section 23.45(b), Tax Code, is amended to
1941	1941	read as follows:
1942	1942	(b) Information made confidential by this section may be
1943	1943	disclosed:
1944	1944	(1) in a judicial or administrative proceeding
1945	1945	pursuant to a lawful subpoena;
1946	1946	(2) to the person who filed the application or to the
1947	1947	person's [his] representative authorized in writing to receive the
1948	1948	information;
1949	1949	(3) to the comptroller and to employees of the
1950	1950	comptroller [his employees] authorized by the comptroller [him] in
1951	1951	writing to receive the information or to an assessor or a chief
1952	1952	appraiser if requested in writing by that official;
1953	1953	(4) in a judicial or administrative proceeding
1954	1954	relating to property taxation to which the person who filed the
1955	1955	application is a party;
1956	1956	(5) for statistical purposes if in a form that does not
1957	1957	identify specific property or a specific property owner; [or]
1958	1958	(6) if and to the extent the information is required to
1959	1959	be included in a public document or record that the appraisal office
1960	1960	is required to prepare or maintain; or
1961	1961	(7) to the State Property Tax Board or an employee of
1962	1962	the board authorized by the board to receive the information.
1963	1963	SECTION 2.42. Section 23.52(d), Tax Code, is amended to
1964	1964	read as follows:
1965	1965	(d) The State Property Tax Board [comptroller] by rule shall
1966	1966	develop and distribute to each appraisal office appraisal manuals
1967	1967	setting forth this method of appraising qualified open-space land,
1968	1968	and each appraisal office shall use the appraisal manuals in
1969	1969	appraising qualified open-space land. The board [comptroller] by
1970	1970	rule shall develop and the appraisal office shall enforce
1971	1971	procedures to verify that land meets the conditions contained in
1972	1972	Subdivision (1) of Section 23.51 [of this code]. The rules, before
1973	1973	taking effect, must be approved by a majority vote of a committee
1974	1974	comprised of the following officials or their designees: the
1975	1975	governor, the comptroller, the attorney general, the agriculture
1976	1976	commissioner, and the Commissioner of the General Land Office.
1977	1977	SECTION 2.43. Section 23.521(a), Tax Code, is amended to
1978	1978	read as follows:
1979	1979	(a) The Parks and Wildlife Department, with the assistance
1980	1980	of the State Property Tax Board [comptroller], shall develop
1981	1981	standards for determining whether land qualifies under Section
1982	1982	23.51(7) for appraisal under this subchapter. The board
1983	1983	[comptroller] by rule shall adopt the standards developed by the
1984	1984	Parks and Wildlife Department and distribute those rules to each
1985	1985	appraisal district. On request of the Parks and Wildlife
1986	1986	Department, the Texas Agricultural Extension Service shall assist
1987	1987	the department in developing the standards.
1988	1988	SECTION 2.44. Sections 23.54(b) and (c), Tax Code, are
1989	1989	amended to read as follows:
1990	1990	(b) To be valid, the application must:
1991	1991	(1) be on a form provided by the appraisal office and
1992	1992	prescribed by the State Property Tax Board [comptroller]; and
1993	1993	(2) contain the information necessary to determine the
1994	1994	validity of the claim.
1995	1995	(c) The State Property Tax Board [comptroller] shall
1996	1996	include on the form a notice of the penalties prescribed by Section
1997	1997	37.10, Penal Code, for making or filing an application containing a
1998	1998	false statement. The board [comptroller], in prescribing the
1999	1999	contents of the application form, shall require that the form
2000	2000	permit a claimant who has previously been allowed appraisal under
2001	2001	this subchapter to indicate that previously reported information
2002	2002	has not changed and to supply only the eligibility information not
2003	2003	previously reported.
2004	2004	SECTION 2.45. Section 23.73(b), Tax Code, is amended to
2005	2005	read as follows:
2006	2006	(b) The State Property Tax Board [comptroller] by rule shall
2007	2007	develop and distribute to each appraisal office appraisal manuals
2008	2008	setting forth this method of appraising qualified timber land, and
2009	2009	each appraisal office shall use the appraisal manuals in appraising
2010	2010	qualified timber land. The board [comptroller] by rule shall
2011	2011	develop and the appraisal office shall enforce procedures to verify
2012	2012	that land meets the conditions contained in Section 23.72 [of this
2013	2013	code]. The rules, before taking effect, must be approved by
2014	2014	majority vote of a committee comprised of the following officials
2015	2015	or their designees: the governor, the comptroller, the attorney
2016	2016	general, the agriculture commissioner, and the Commissioner of the
2017	2017	General Land Office.
2018	2018	SECTION 2.46. Sections 23.75(b) and (c), Tax Code, are
2019	2019	amended to read as follows:
2020	2020	(b) To be valid, the application must:
2021	2021	(1) be on a form provided by the appraisal office and
2022	2022	prescribed by the State Property Tax Board [comptroller]; and
2023	2023	(2) contain the information necessary to determine the
2024	2024	validity of the claim.
2025	2025	(c) The State Property Tax Board [comptroller] shall
2026	2026	include on the form a notice of the penalties prescribed by Section
2027	2027	37.10, Penal Code, for making or filing an application containing a
2028	2028	false statement. The board [comptroller], in prescribing the
2029	2029	contents of the application form, shall require that the form
2030	2030	permit a claimant who has previously been allowed appraisal under
2031	2031	this subchapter to indicate that previously reported information
2032	2032	has not changed and to supply only the eligibility information not
2033	2033	previously reported.
2034	2034	SECTION 2.47. Section 23.83(e), Tax Code, is amended to
2035	2035	read as follows:
2036	2036	(e) The State Property Tax Board [comptroller] shall
2037	2037	promulgate rules specifying the methods to apply and the procedures
2038	2038	to use in appraising land under this subchapter.
2039	2039	SECTION 2.48. Section 23.84(f), Tax Code, is amended to
2040	2040	read as follows:
2041	2041	(f) The State Property Tax Board [comptroller] in
2042	2042	prescribing the contents of the application forms shall ensure that
2043	2043	each form requires a claimant to furnish the information necessary
2044	2044	to determine the validity of the claim and that the form requires
2045	2045	the claimant to state that the land for which he or she claims
2046	2046	appraisal under this subchapter will be used exclusively for
2047	2047	recreational, park, or scenic uses in the current year.
2048	2048	SECTION 2.49. Section 23.93(e), Tax Code, is amended to
2049	2049	read as follows:
2050	2050	(e) The State Property Tax Board [comptroller] shall
2051	2051	promulgate rules specifying the methods to apply and the procedures
2052	2052	to use in appraising property under this subchapter.
2053	2053	SECTION 2.50. Section 23.94(f), Tax Code, is amended to
2054	2054	read as follows:
2055	2055	(f) The State Property Tax Board [comptroller] in
2056	2056	prescribing the contents of the application forms shall ensure that
2057	2057	each form requires a claimant to furnish the information necessary
2058	2058	to determine the validity of the claim and that the form requires
2059	2059	the claimant to state that the airport property for which he or she
2060	2060	claims appraisal under this subchapter will be used exclusively as
2061	2061	public access airport property in the current year.
2062	2062	SECTION 2.51. Sections 23.9804(b), (c), and (d), Tax Code,
2063	2063	are amended to read as follows:
2064	2064	(b) To be valid, an application for appraisal under Section
2065	2065	23.9802(a) must:
2066	2066	(1) be on a form provided by the appraisal office and
2067	2067	prescribed by the State Property Tax Board [comptroller];
2068	2068	(2) provide evidence that the land qualifies for
2069	2069	designation as an aesthetic management zone, critical wildlife
2070	2070	habitat zone, or streamside management zone;
2071	2071	(3) specify the location of the proposed zone and the
2072	2072	quantity of land, in acres, in the proposed zone; and
2073	2073	(4) contain other information necessary to determine
2074	2074	the validity of the claim.
2075	2075	(c) To be valid, an application for appraisal under Section
2076	2076	23.9802(b) must:
2077	2077	(1) be on a form provided by the appraisal office and
2078	2078	prescribed by the State Property Tax Board [comptroller];
2079	2079	(2) provide evidence that the land on which the timber
2080	2080	was harvested was appraised under Subchapter E in the year in which
2081	2081	the timber was harvested;
2082	2082	(3) provide evidence that all of the land has been
2083	2083	regenerated in compliance with Section 23.9802(b)(2); and
2084	2084	(4) contain other information necessary to determine
2085	2085	the validity of the claim.
2086	2086	(d) The State Property Tax Board [comptroller] shall
2087	2087	include on the form a notice of the penalties prescribed by Section
2088	2088	37.10, Penal Code, for making or filing an application containing a
2089	2089	false statement. The board [comptroller], in prescribing the
2090	2090	contents of the application form, shall require that the form
2091	2091	permit a claimant who has previously been allowed appraisal under
2092	2092	this subchapter to indicate that the previously reported
2093	2093	information has not changed and to supply only the eligibility
2094	2094	information not previously reported.
2095	2095	SECTION 2.52. Section 24.32(c), Tax Code, is amended to
2096	2096	read as follows:
2097	2097	(c) A report required by this section must be on a form
2098	2098	prescribed by the State Property Tax Board [comptroller]. In
2099	2099	prescribing the form, the board [comptroller] shall ensure that it
2100	2100	requires the information necessary to determine market value of
2101	2101	rolling stock used in this state.
2102	2102	SECTION 2.53. Section 24.34(b), Tax Code, is amended to
2103	2103	read as follows:
2104	2104	(b) The State Property Tax Board [comptroller] shall adopt
2105	2105	rules establishing formulas for interstate allocation of the value
2106	2106	of railroad rolling stock.
2107	2107	SECTION 2.54. Section 24.36, Tax Code, is amended to read as
2108	2108	follows:
2109	2109	Sec. 24.36. CERTIFICATION TO STATE PROPERTY TAX BOARD
2110	2110	[COMPTROLLER]. On approval of the appraised value of the rolling
2111	2111	stock as provided by Chapter 41 of this code, the chief appraiser
2112	2112	shall certify to the State Property Tax Board [comptroller] the
2113	2113	amount of market value allocated to this state for each owner whose
2114	2114	rolling stock is appraised in the county and the name and business
2115	2115	address of each owner.
2116	2116	SECTION 2.55. Section 24.365, Tax Code, is amended to read
2117	2117	as follows:
2118	2118	Sec. 24.365. CORRECTION OF CERTIFIED AMOUNT. (a) A chief
2119	2119	appraiser who discovers that the chief appraiser's certification to
2120	2120	the State Property Tax Board [comptroller] of the amount of the
2121	2121	market value of rolling stock allocated to this state under Section
2122	2122	24.36 was incomplete or incorrect shall immediately certify the
2123	2123	correct amount of that market value to the board [comptroller].
2124	2124	(b) As soon as practicable after the State Property Tax
2125	2125	Board [comptroller] receives the correct certification from the
2126	2126	chief appraiser, the board [comptroller] shall certify to the
2127	2127	county assessor-collector for each affected county the information
2128	2128	required by Section 24.38 as corrected.
2129	2129	SECTION 2.56. Section 24.37, Tax Code, is amended to read as
2130	2130	follows:
2131	2131	Sec. 24.37. INTRASTATE APPORTIONMENT. The State Property
2132	2132	Tax Board [comptroller] shall apportion the appraised value of each
2133	2133	owner's rolling stock to each county in which the railroad using it
2134	2134	operates according to the ratio the mileage of road owned by the
2135	2135	railroad in the county bears to the total mileage of road the
2136	2136	railroad owns in this state.
2137	2137	SECTION 2.57. Section 24.38, Tax Code, is amended to read as
2138	2138	follows:
2139	2139	Sec. 24.38. CERTIFICATION OF APPORTIONED VALUE. Before
2140	2140	July 26, the State Property Tax Board [comptroller] shall certify
2141	2141	to the county assessor-collector for each county in which a
2142	2142	railroad operates:
2143	2143	(1) the county's apportioned amount of the market
2144	2144	value of each owner's rolling stock; and
2145	2145	(2) the name and business address of each owner.
2146	2146	SECTION 2.58. Section 24.40(a), Tax Code, is amended to
2147	2147	read as follows:
2148	2148	(a) If a chief appraiser discovers that rolling stock used
2149	2149	in this state and subject to appraisal by him or her has not been
2150	2150	appraised and apportioned to the counties in one of the two
2151	2151	preceding years, the appraiser [he] shall appraise the property as
2152	2152	of January 1 for each year it was omitted, submit the appraisal for
2153	2153	review and protest, and certify the approved value to the State
2154	2154	Property Tax Board [comptroller].
2155	2155	SECTION 2.59. Section 25.011(b), Tax Code, is amended to
2156	2156	read as follows:
2157	2157	(b) The record for each type of specially appraised property
2158	2158	must be maintained in a separate document for each 12-month period
2159	2159	beginning June 1. The document must include the name of at least one
2160	2160	owner of the property, the acreage of the property, and other
2161	2161	information sufficient to identify the property as required by the
2162	2162	State Property Tax Board [comptroller]. All entries in each
2163	2163	document must be kept in alphabetical order according to the last
2164	2164	name of each owner whose name is part of the record.
2165	2165	SECTION 2.60. Section 25.02(a), Tax Code, is amended to
2166	2166	read as follows:
2167	2167	(a) The appraisal records shall be in the form prescribed by
2168	2168	the State Property Tax Board [comptroller] and shall include:
2169	2169	(1) the name and address of the owner or, if the name
2170	2170	or address is unknown, a statement that it is unknown;
2171	2171	(2) real property;
2172	2172	(3) separately taxable estates or interests in real
2173	2173	property, including taxable possessory interests in exempt real
2174	2174	property;
2175	2175	(4) personal property;
2176	2176	(5) the appraised value of land and, if the land is
2177	2177	appraised as provided by Subchapter C, D, E, or H, Chapter 23, the
2178	2178	market value of the land;
2179	2179	(6) the appraised value of improvements to land;
2180	2180	(7) the appraised value of a separately taxable estate
2181	2181	or interest in land;
2182	2182	(8) the appraised value of personal property;
2183	2183	(9) the kind of any partial exemption the owner is
2184	2184	entitled to receive, whether the exemption applies to appraised or
2185	2185	assessed value, and, in the case of an exemption authorized by
2186	2186	Section 11.23, the amount of the exemption;
2187	2187	(10) the tax year to which the appraisal applies; and
2188	2188	(11) an identification of each taxing unit in which
2189	2189	the property is taxable.
2190	2190	SECTION 2.61. Section 25.025(b), Tax Code, is amended to
2191	2191	read as follows:
2192	2192	(b) Information in appraisal records under Section 25.02 is
2193	2193	confidential and is available only for the official use of the
2194	2194	appraisal district, this state, the State Property Tax Board
2195	2195	[comptroller], and taxing units and political subdivisions of this
2196	2196	state if:
2197	2197	(1) the information identifies the home address of a
2198	2198	named individual to whom this section applies; and
2199	2199	(2) the individual chooses to restrict public access
2200	2200	to the information on the form prescribed for that purpose by the
2201	2201	board [comptroller] under Section 5.07.
2202	2202	SECTION 2.62. Section 25.026(b), Tax Code, is amended to
2203	2203	read as follows:
2204	2204	(b) Information in appraisal records under Section 25.02 is
2205	2205	confidential and is available only for the official use of the
2206	2206	appraisal district, this state, the State Property Tax Board
2207	2207	[comptroller], and taxing units and political subdivisions of this
2208	2208	state if the information identifies the address of a family
2209	2209	violence shelter center, a sexual assault program, or a victims of
2210	2210	trafficking shelter center.
2211	2211	SECTION 2.63. Section 25.03(b), Tax Code, is amended to
2212	2212	read as follows:
2213	2213	(b) The State Property Tax Board [comptroller] may adopt
2214	2214	rules establishing minimum standards for descriptions of property.
2215	2215	SECTION 2.64. Sections 25.19(i) and (j), Tax Code, are
2216	2216	amended to read as follows:
2217	2217	(i) Delivery with a notice required by Subsection (a) or (g)
2218	2218	of a copy of the pamphlet published by the State Property Tax Board
2219	2219	[comptroller] under Section 5.06 or a copy of the notice published
2220	2220	by the chief appraiser under Section 41.70 is sufficient to comply
2221	2221	with the requirement that the notice include the information
2222	2222	specified by Subsection (b)(7) or (g)(3), as applicable.
2223	2223	(j) The chief appraiser shall include with a notice required
2224	2224	by Subsection (a) or (g):
2225	2225	(1) a copy of a notice of protest form as prescribed by
2226	2226	the State Property Tax Board [comptroller] under Section 41.44(d);
2227	2227	and
2228	2228	(2) instructions for completing and mailing the form
2229	2229	to the appraisal review board and requesting a hearing on the
2230	2230	protest.
2231	2231	SECTION 2.65. Section 25.23(b), Tax Code, is amended to
2232	2232	read as follows:
2233	2233	(b) Supplemental appraisal records shall be in the form
2234	2234	prescribed by the State Property Tax Board [comptroller] and shall
2235	2235	include the items required by Section 25.02 [of this code].
2236	2236	SECTION 2.66. Section 26.01(b), Tax Code, is amended to
2237	2237	read as follows:
2238	2238	(b) When a chief appraiser submits an appraisal roll for
2239	2239	county taxes to a county assessor-collector, the chief appraiser
2240	2240	also shall certify the appraisal district appraisal roll to the
2241	2241	State Property Tax Board [comptroller]. However, the board
2242	2242	[comptroller] by rule may provide for submission of only a summary
2243	2243	of the appraisal roll. The chief appraiser shall certify the
2244	2244	district appraisal roll or the summary of that roll in the form and
2245	2245	manner prescribed by the board's [comptroller's] rule.
2246	2246	SECTION 2.67. Section 26.04(e), Tax Code, is amended to
2247	2247	read as follows:
2248	2248	(e) By August 7 or as soon thereafter as practicable, the
2249	2249	designated officer or employee shall submit the rates to the
2250	2250	governing body. The officer or employee [He] shall deliver by mail
2251	2251	to each property owner in the unit or publish in a newspaper in the
2252	2252	form prescribed by the State Property Tax Board [comptroller]:
2253	2253	(1) the effective tax rate, the rollback tax rate, and
2254	2254	an explanation of how they were calculated;
2255	2255	(2) the estimated amount of interest and sinking fund
2256	2256	balances and the estimated amount of maintenance and operation or
2257	2257	general fund balances remaining at the end of the current fiscal
2258	2258	year that are not encumbered with or by corresponding existing debt
2259	2259	obligation;
2260	2260	(3) a schedule of the unit's debt obligations showing:
2261	2261	(A) the amount of principal and interest that
2262	2262	will be paid to service the unit's debts in the next year from
2263	2263	property tax revenue, including payments of lawfully incurred
2264	2264	contractual obligations providing security for the payment of the
2265	2265	principal of and interest on bonds and other evidences of
2266	2266	indebtedness issued on behalf of the unit by another political
2267	2267	subdivision and, if the unit is created under Section 52, Article
2268	2268	III, or Section 59, Article XVI, Texas Constitution, payments on
2269	2269	debts that the unit anticipates to incur in the next calendar year;
2270	2270	(B) the amount by which taxes imposed for debt
2271	2271	are to be increased because of the unit's anticipated collection
2272	2272	rate; and
2273	2273	(C) the total of the amounts listed in Paragraphs
2274	2274	(A)-(B), less any amount collected in excess of the previous year's
2275	2275	anticipated collections certified as provided in Subsection (b);
2276	2276	(4) the amount of additional sales and use tax revenue
2277	2277	anticipated in calculations under Section 26.041;
2278	2278	(5) a statement that the adoption of a tax rate equal
2279	2279	to the effective tax rate would result in an increase or decrease,
2280	2280	as applicable, in the amount of taxes imposed by the unit as
2281	2281	compared to last year's levy, and the amount of the increase or
2282	2282	decrease;
2283	2283	(6) in the year that a taxing unit calculates an
2284	2284	adjustment under Subsection (i) or (j), a schedule that includes
2285	2285	the following elements:
2286	2286	(A) the name of the unit discontinuing the
2287	2287	department, function, or activity;
2288	2288	(B) the amount of property tax revenue spent by
2289	2289	the unit listed under Paragraph (A) to operate the discontinued
2290	2290	department, function, or activity in the 12 months preceding the
2291	2291	month in which the calculations required by this chapter are made;
2292	2292	and
2293	2293	(C) the name of the unit that operates a distinct
2294	2294	department, function, or activity in all or a majority of the
2295	2295	territory of a taxing unit that has discontinued operating the
2296	2296	distinct department, function, or activity; and
2297	2297	(7) in the year following the year in which a taxing
2298	2298	unit raised its rollback rate as required by Subsection (j), a
2299	2299	schedule that includes the following elements:
2300	2300	(A) the amount of property tax revenue spent by
2301	2301	the unit to operate the department, function, or activity for which
2302	2302	the taxing unit raised the rollback rate as required by Subsection
2303	2303	(j) for the 12 months preceding the month in which the calculations
2304	2304	required by this chapter are made; and
2305	2305	(B) the amount published by the unit in the
2306	2306	preceding tax year under Subdivision (6)(B).
2307	2307	SECTION 2.68. Section 26.16(e), Tax Code, is amended to
2308	2308	read as follows:
2309	2309	(e) The State Property Tax Board [comptroller] by rule shall
2310	2310	prescribe the manner in which the information described by this
2311	2311	section is required to be presented.
2312	2312	SECTION 2.69. Section 31.075(a), Tax Code, is amended to
2313	2313	read as follows:
2314	2314	(a) At the request of a property owner or a property owner's
2315	2315	agent, the collector for a taxing unit shall issue a receipt showing
2316	2316	the taxable value and the amount of tax imposed by the unit on the
2317	2317	property in one or more tax years for which the information is
2318	2318	requested, the tax rate for each of those tax years, and the amount
2319	2319	of tax paid in each of those years. The receipt must describe the
2320	2320	property in the manner prescribed by the State Property Tax Board
2321	2321	[comptroller]. If the amount of the tax for the current year has
2322	2322	not been calculated when the request is made, the collector shall on
2323	2323	request issue to the property owner or agent a statement indicating
2324	2324	that taxes for the current year have not been calculated.
2325	2325	SECTION 2.70. Section 31.11(c), Tax Code, is amended to
2326	2326	read as follows:
2327	2327	(c) Except as provided by Subsection (c-1), an application
2328	2328	for a refund must be made within three years after the date of the
2329	2329	payment or the taxpayer waives the right to the refund. A taxpayer
2330	2330	may apply for a refund by filing:
2331	2331	(1) an application on a form prescribed by the State
2332	2332	Property Tax Board [comptroller] by rule; or
2333	2333	(2) a written request that includes information
2334	2334	sufficient to enable the collector and the auditor for the taxing
2335	2335	unit and, if applicable, the governing body of the taxing unit to
2336	2336	determine whether the taxpayer is entitled to the refund.
2337	2337	SECTION 2.71. Section 33.43(e), Tax Code, is amended to
2338	2338	read as follows:
2339	2339	(e) The State Property Tax Board [comptroller] shall
2340	2340	prepare forms for petitions initiating suits to collect delinquent
2341	2341	taxes. An attorney representing a taxing unit may use the forms or
2342	2342	develop his or her own form.
2343	2343	SECTION 2.72. Section 41.44(d), Tax Code, is amended to
2344	2344	read as follows:
2345	2345	(d) A notice of protest is sufficient if it identifies the
2346	2346	protesting property owner, including a person claiming an ownership
2347	2347	interest in the property even if that person is not listed on the
2348	2348	appraisal records as an owner of the property, identifies the
2349	2349	property that is the subject of the protest, and indicates apparent
2350	2350	dissatisfaction with some determination of the appraisal office.
2351	2351	The notice need not be on an official form, but the State Property
2352	2352	Tax Board [comptroller] shall prescribe a form that provides for
2353	2353	more detail about the nature of the protest. The form must permit a
2354	2354	property owner to include each property in the appraisal district
2355	2355	that is the subject of a protest. The State Property Tax Board
2356	2356	[comptroller], each appraisal office, and each appraisal review
2357	2357	board shall make the forms readily available and deliver one to a
2358	2358	property owner on request.
2359	2359	SECTION 2.73. Sections 41.45(k) and (l), Tax Code, are
2360	2360	amended to read as follows:
2361	2361	(k) The State Property Tax Board [comptroller] shall
2362	2362	prescribe a standard form for an affidavit offered under Subsection
2363	2363	(b). Each appraisal district shall make copies of the affidavit
2364	2364	form available to property owners without charge.
2365	2365	(l) A property owner is not required to use the affidavit
2366	2366	form prescribed by the State Property Tax Board [comptroller] when
2367	2367	offering an affidavit under Subsection (b).
2368	2368	SECTION 2.74. Section 41.461(a), Tax Code, is amended to
2369	2369	read as follows:
2370	2370	(a) At least 14 days before a hearing on a protest, the chief
2371	2371	appraiser shall:
2372	2372	(1) deliver a copy of the pamphlet prepared by the
2373	2373	State Property Tax Board [comptroller] under Section 5.06 [5.06(a)]
2374	2374	to the property owner initiating the protest if the owner is
2375	2375	representing himself or herself, or to an agent representing the
2376	2376	owner if requested by the agent;
2377	2377	(2) inform the property owner that the owner or the
2378	2378	agent of the owner may inspect and may obtain a copy of the data,
2379	2379	schedules, formulas, and all other information the chief appraiser
2380	2380	plans to introduce at the hearing to establish any matter at issue;
2381	2381	and
2382	2382	(3) deliver a copy of the hearing procedures
2383	2383	established by the appraisal review board under Section 41.66 to
2384	2384	the property owner.
2385	2385	SECTION 2.75. Section 41.65, Tax Code, is amended to read as
2386	2386	follows:
2387	2387	Sec. 41.65. REQUEST FOR STATE ASSISTANCE. The appraisal
2388	2388	review board may request the State Property Tax Board [comptroller]
2389	2389	to assist in determining the accuracy of appraisals by the
2390	2390	appraisal office or to provide other professional assistance. The
2391	2391	appraisal office shall reimburse the costs of providing assistance
2392	2392	if the board [comptroller] requests reimbursement.
2393	2393	SECTION 2.76. Section 41.66(a), Tax Code, is amended to
2394	2394	read as follows:
2395	2395	(a) The appraisal review board shall establish by rule the
2396	2396	procedures for hearings it conducts as provided by Subchapters A
2397	2397	and C of this chapter. On request made by a property owner in the
2398	2398	owner's notice of protest or in a separate writing delivered to the
2399	2399	appraisal review board on or before the date the notice of protest
2400	2400	is filed, the property owner is entitled to a copy of the hearing
2401	2401	procedures. The copy of the hearing procedures shall be delivered
2402	2402	to the property owner not later than the 10th day before the date
2403	2403	the hearing on the protest begins and may be delivered with the
2404	2404	notice of the protest hearing required under Section 41.46(a). The
2405	2405	notice of protest form prescribed by the State Property Tax Board
2406	2406	[comptroller] under Section 41.44(d) or any other notice of protest
2407	2407	form made available to a property owner by the appraisal review
2408	2408	board or the appraisal office shall provide the property owner an
2409	2409	opportunity to make or decline to make a request under this
2410	2410	subsection. The appraisal review board shall post a copy of the
2411	2411	hearing procedures in a prominent place in the room in which the
2412	2412	hearing is held.
2413	2413	SECTION 2.77. Section 41.68, Tax Code, is amended to read as
2414	2414	follows:
2415	2415	Sec. 41.68. RECORD OF PROCEEDING. The appraisal review
2416	2416	board shall keep a record of its proceedings in the form and manner
2417	2417	prescribed by the State Property Tax Board [comptroller].
2418	2418	SECTION 2.78. Section 41.70(a), Tax Code, is amended to
2419	2419	read as follows:
2420	2420	(a) On or after May 1 but not later than May 15, the chief
2421	2421	appraiser shall publish notice of the manner in which a protest
2422	2422	under this chapter may be brought by a property owner. The notice
2423	2423	must describe how to initiate a protest and must describe the
2424	2424	deadlines for filing a protest. The notice must also describe the
2425	2425	manner in which an order of the appraisal review board may be
2426	2426	appealed. The State Property Tax Board [comptroller] by rule shall
2427	2427	adopt minimum standards for the form and content of the notice
2428	2428	required by this section.
2429	2429	SECTION 2.79. Section 41A.03(a), Tax Code, is amended to
2430	2430	read as follows:
2431	2431	(a) To appeal an appraisal review board order under this
2432	2432	chapter, a property owner must file with the appraisal district not
2433	2433	later than the 45th day after the date the property owner receives
2434	2434	notice of the order:
2435	2435	(1) a completed request for binding arbitration under
2436	2436	this chapter in the form prescribed by Section 41A.04; and
2437	2437	(2) an arbitration deposit made payable to the State
2438	2438	Property Tax Board [comptroller] in the amount of $500.
2439	2439	SECTION 2.80. Section 41A.04, Tax Code, is amended to read
2440	2440	as follows:
2441	2441	Sec. 41A.04. CONTENTS OF REQUEST FORM. The State Property
2442	2442	Tax Board [comptroller] by rule shall prescribe the form of a
2443	2443	request for binding arbitration under this chapter. The form must
2444	2444	require the property owner to provide only:
2445	2445	(1) a brief statement that explains the basis for the
2446	2446	property owner's appeal of the appraisal review board order;
2447	2447	(2) a statement of the property owner's opinion of the
2448	2448	appraised or market value, as applicable, of the property that is
2449	2449	the subject of the appeal; and
2450	2450	(3) any other information reasonably necessary for the
2451	2451	appraisal district to request appointment of an arbitrator.
2452	2452	SECTION 2.81. Section 41A.05, Tax Code, is amended to read
2453	2453	as follows:
2454	2454	Sec. 41A.05. PROCESSING OF REGISTRATION REQUEST. (a) Not
2455	2455	later than the 10th day after the date an appraisal district
2456	2456	receives from a property owner a completed request for binding
2457	2457	arbitration under this chapter and an arbitration deposit as
2458	2458	required by Section 41A.03, the appraisal district shall:
2459	2459	(1) certify the request;
2460	2460	(2) submit the request and deposit to the State
2461	2461	Property Tax Board [comptroller]; and
2462	2462	(3) request the State Property Tax Board [comptroller]
2463	2463	to appoint a qualified arbitrator to conduct the arbitration.
2464	2464	(b) The State Property Tax Board [comptroller] may retain an
2465	2465	amount equal to 10 percent of the deposit to cover the board's
2466	2466	[comptroller's] administrative costs.
2467	2467	SECTION 2.82. Sections 41A.06(a) and (c), Tax Code, are
2468	2468	amended to read as follows:
2469	2469	(a) The State Property Tax Board [comptroller] shall
2470	2470	maintain a registry listing the qualified persons who have agreed
2471	2471	to serve as arbitrators under this chapter.
2472	2472	(c) An arbitrator must complete a training program on
2473	2473	property tax law before conducting a hearing on an arbitration
2474	2474	relating to the appeal of an appraisal review board order
2475	2475	determining a protest filed under Section 41.41(a)(2). The
2476	2476	training program must:
2477	2477	(1) emphasize the requirements regarding the equal and
2478	2478	uniform appraisal of property;
2479	2479	(2) be at least four hours in length; and
2480	2480	(3) be approved by the State Property Tax Board
2481	2481	[comptroller].
2482	2482	SECTION 2.83. Section 41A.061, Tax Code, is amended to read
2483	2483	as follows:
2484	2484	Sec. 41A.061. CONTINUED QUALIFICATION OF ARBITRATOR;
2485	2485	RENEWAL OF AGREEMENT. (a) The State Property Tax Board
2486	2486	[comptroller] shall include a qualified arbitrator in the registry
2487	2487	until the second anniversary of the date the person was added to the
2488	2488	registry. To continue to be included in the registry after the
2489	2489	second anniversary of the date the person was added to the registry,
2490	2490	the person must renew the person's agreement with the board
2491	2491	[comptroller] to serve as an arbitrator on or as near as possible to
2492	2492	the date on which the person's license or certification issued
2493	2493	under Chapter 901, 1101, or 1103, Occupations Code, is renewed.
2494	2494	(b) To renew the person's agreement to serve as an
2495	2495	arbitrator, the person must:
2496	2496	(1) file a renewal application with the State Property
2497	2497	Tax Board [comptroller] at the time and in the manner prescribed by
2498	2498	the board [comptroller];
2499	2499	(2) continue to meet the requirements provided by
2500	2500	Section 41A.06(b); and
2501	2501	(3) during the preceding two years have completed at
2502	2502	least eight hours of continuing education in arbitration and
2503	2503	alternative dispute resolution procedures offered by a university,
2504	2504	college, real estate trade association, or legal association.
2505	2505	(c) The State Property Tax Board [comptroller] shall remove
2506	2506	a person from the registry if the person fails or declines to renew
2507	2507	the person's agreement to serve as an arbitrator in the manner
2508	2508	required by this section.
2509	2509	SECTION 2.84. Section 41A.07, Tax Code, is amended to read
2510	2510	as follows:
2511	2511	Sec. 41A.07. APPOINTMENT OF ARBITRATOR. (a) On receipt of
2512	2512	the request and deposit under Section 41A.05, the State Property
2513	2513	Tax Board [comptroller] shall send the property owner and the
2514	2514	appraisal district a copy of the board's [comptroller's] registry
2515	2515	of qualified arbitrators and request that the parties select an
2516	2516	arbitrator from the registry. The board [comptroller] may send a
2517	2517	copy of the registry to the parties by regular mail in paper form or
2518	2518	may send the parties written notice of the Internet address of a
2519	2519	website at which the registry is maintained and may be accessed.
2520	2520	The parties shall attempt to select an arbitrator from the
2521	2521	registry.
2522	2522	(b) Not later than the 20th day after the date the parties
2523	2523	receive the copy of the registry or notice of the Internet address
2524	2524	of the registry website, the appraisal district shall notify the
2525	2525	State Property Tax Board [comptroller] that:
2526	2526	(1) the parties have selected an arbitrator and
2527	2527	request that the board [comptroller] appoint the selected
2528	2528	arbitrator; or
2529	2529	(2) the parties were unable to select an arbitrator
2530	2530	and request the board [comptroller] to appoint an arbitrator.
2531	2531	(c) On receipt of notice from the appraisal district under
2532	2532	Subsection (b), the State Property Tax Board [comptroller] shall:
2533	2533	(1) appoint:
2534	2534	(A) the arbitrator selected under Subsection
2535	2535	(b)(1), if applicable; or
2536	2536	(B) any arbitrator included in the board's
2537	2537	[comptroller's] registry, if Subsection (b)(2) applies; and
2538	2538	(2) send notice to the arbitrator appointed,
2539	2539	requesting that the arbitrator conduct the arbitration.
2540	2540	(d) If the arbitrator appointed is unable or unwilling to
2541	2541	conduct the arbitration for any reason, the arbitrator shall
2542	2542	promptly notify the State Property Tax Board [comptroller] that the
2543	2543	arbitrator does not accept the appointment and state the reason.
2544	2544	The board [comptroller] shall appoint a substitute arbitrator
2545	2545	promptly after receipt of the notice.
2546	2546	SECTION 2.85. Sections 41A.09(a), (c), (d), and (e), Tax
2547	2547	Code, are amended to read as follows:
2548	2548	(a) Not later than the 20th day after the date the hearing
2549	2549	under Section 41A.08 is concluded, the arbitrator shall make an
2550	2550	arbitration award and deliver a copy of the award to the property
2551	2551	owner, appraisal district, and State Property Tax Board
2552	2552	[comptroller].
2553	2553	(c) If the arbitrator determines that the appraised or
2554	2554	market value, as applicable, of the property that is the subject of
2555	2555	the appeal is nearer to the property owner's opinion of the
2556	2556	appraised or market value, as applicable, of the property as stated
2557	2557	in the request for binding arbitration submitted under Section
2558	2558	41A.03 than the value determined by the appraisal review board:
2559	2559	(1) the State Property Tax Board [comptroller], on
2560	2560	receipt of a copy of the award, shall refund the property owner's
2561	2561	arbitration deposit, less the amount retained by the board
2562	2562	[comptroller] under Section 41A.05(b);
2563	2563	(2) the appraisal district, on receipt of a copy of the
2564	2564	award, shall pay the arbitrator's fee; and
2565	2565	(3) the chief appraiser shall correct the appraised or
2566	2566	market value, as applicable, of the property as shown in the
2567	2567	appraisal roll to reflect the arbitrator's determination.
2568	2568	(d) If the arbitrator determines that the appraised or
2569	2569	market value, as applicable, of the property that is the subject of
2570	2570	the appeal is not nearer to the property owner's opinion of the
2571	2571	appraised or market value, as applicable, of the property as stated
2572	2572	in the request for binding arbitration submitted under Section
2573	2573	41A.03 than the value determined by the appraisal review board:
2574	2574	(1) the State Property Tax Board [comptroller], on
2575	2575	receipt of a copy of the award, shall:
2576	2576	(A) pay the arbitrator's fee out of the owner's
2577	2577	arbitration deposit; and
2578	2578	(B) refund to the owner the owner's arbitration
2579	2579	deposit, less the arbitrator's fee and the amount retained by the
2580	2580	board [comptroller] under Section 41A.05(b); and
2581	2581	(2) the chief appraiser shall correct the appraised or
2582	2582	market value, as applicable, of the property as shown in the
2583	2583	appraisal roll to reflect the arbitrator's determination if the
2584	2584	value as determined by the arbitrator is less than the value as
2585	2585	determined by the appraisal review board.
2586	2586	(e) The State Property Tax Board [comptroller] by rule may
2587	2587	prescribe a standard form for an award and may require arbitrators
2588	2588	to use the award form when making awards under this chapter.
2589	2589	SECTION 2.86. Section 41A.10(b), Tax Code, is amended to
2590	2590	read as follows:
2591	2591	(b) A property owner may not file an appeal under this
2592	2592	chapter if the taxes on the property subject to the appeal are
2593	2593	delinquent. An arbitrator who determines that the taxes on the
2594	2594	property subject to an appeal are delinquent shall dismiss the
2595	2595	pending appeal with prejudice. If an appeal is dismissed under this
2596	2596	subsection, the State Property Tax Board [comptroller] shall refund
2597	2597	the property owner's arbitration deposit, less the amount retained
2598	2598	by the board [comptroller] under Section 41A.05(b).
2599	2599	SECTION 2.87. Section 41A.12, Tax Code, is amended to read
2600	2600	as follows:
2601	2601	Sec. 41A.12. USE OF PROPERTIES AS SAMPLES. An arbitrator's
2602	2602	determination of market value under this chapter is the market
2603	2603	value of the property subject to the appeal for the purposes of the
2604	2604	study conducted under Section 5.23 [403.302, Government Code].
2605	2605	SECTION 2.88. Section 41A.13, Tax Code, is amended to read
2606	2606	as follows:
2607	2607	Sec. 41A.13. RULES. The State Property Tax Board
2608	2608	[comptroller] may adopt rules necessary to implement and administer
2609	2609	this chapter.
2610	2610	SECTION 2.89. Section 42.01(a), Tax Code, is amended to
2611	2611	read as follows:
2612	2612	(a) A property owner is entitled to appeal:
2613	2613	(1) an order of the appraisal review board
2614	2614	determining:
2615	2615	(A) a protest by the property owner as provided
2616	2616	by Subchapter C of Chapter 41;
2617	2617	(B) a determination of an appraisal review board
2618	2618	on a motion filed under Section 25.25;
2619	2619	(C) a determination of an appraisal review board
2620	2620	that the property owner has forfeited the right to a final
2621	2621	determination of a motion filed under Section 25.25 or of a protest
2622	2622	under Section 41.411 for failing to comply with the prepayment
2623	2623	requirements of Section 25.26 or 41.4115, as applicable; or
2624	2624	(D) a determination of an appraisal review board
2625	2625	of eligibility for a refund requested under Section 23.1243; or
2626	2626	(2) an order of the State Property Tax Board
2627	2627	[comptroller] issued as provided by Subchapter B, Chapter 24,
2628	2628	apportioning among the counties the appraised value of railroad
2629	2629	rolling stock owned by the property owner.
2630	2630	SECTION 2.90. Section 42.03, Tax Code, is amended to read as
2631	2631	follows:
2632	2632	Sec. 42.03. RIGHT OF APPEAL BY COUNTY. A county may appeal
2633	2633	the order of the State Property Tax Board [comptroller] issued as
2634	2634	provided by Subchapter B, Chapter 24 of this code apportioning
2635	2635	among the counties the appraised value of railroad rolling stock.
2636	2636	SECTION 2.91. Section 42.05, Tax Code, is amended to read as
2637	2637	follows:
2638	2638	Sec. 42.05. STATE PROPERTY TAX BOARD [COMPTROLLER] AS
2639	2639	PARTY. The State Property Tax Board [comptroller] is an opposing
2640	2640	party in an appeal by:
2641	2641	(1) a property owner of an order of the board
2642	2642	[comptroller] determining a protest of the appraisal, interstate
2643	2643	allocation, or intrastate apportionment of transportation business
2644	2644	intangibles; or
2645	2645	(2) a county or a property owner of an order of the
2646	2646	board [comptroller] apportioning among the counties the appraised
2647	2647	value of railroad rolling stock.
2648	2648	SECTION 2.92. Sections 42.06(a), (b), and (c), Tax Code,
2649	2649	are amended to read as follows:
2650	2650	(a) To exercise the party's right to appeal an order of an
2651	2651	appraisal review board, a party other than a property owner must
2652	2652	file written notice of appeal within 15 days after the date the
2653	2653	party receives the notice required by Section 41.47 or, in the case
2654	2654	of a taxing unit, by Section 41.07 that the order appealed has been
2655	2655	issued. To exercise the right to appeal an order of the State
2656	2656	Property Tax Board [comptroller], a party other than a property
2657	2657	owner must file written notice of appeal within 15 days after the
2658	2658	date the party receives the board's [comptroller's] order. A
2659	2659	property owner is not required to file a notice of appeal under this
2660	2660	section.
2661	2661	(b) A party required to file a notice of appeal under this
2662	2662	section other than a chief appraiser who appeals an order of an
2663	2663	appraisal review board shall file the notice with the chief
2664	2664	appraiser of the appraisal district for which the appraisal review
2665	2665	board is established. A chief appraiser who appeals an order of an
2666	2666	appraisal review board shall file the notice with the appraisal
2667	2667	review board. A party who appeals an order of the State Property Tax
2668	2668	Board [comptroller] shall file the notice with that board [the
2669	2669	comptroller].
2670	2670	(c) If the chief appraiser, a taxing unit, or a county
2671	2671	appeals, the chief appraiser, if the appeal is of an order of the
2672	2672	appraisal review board, or the State Property Tax Board
2673	2673	[comptroller], if the appeal is of an order of the State Property
2674	2674	Tax Board [comptroller], shall deliver a copy of the notice to the
2675	2675	property owner whose property is involved in the appeal within 10
2676	2676	days after the date the notice is filed.
2677	2677	SECTION 2.93. Section 42.21(b), Tax Code, is amended to
2678	2678	read as follows:
2679	2679	(b) A petition for review brought under Section 42.02 must
2680	2680	be brought against the owner of the property involved in the appeal.
2681	2681	A petition for review brought under Section 42.031 must be brought
2682	2682	against the appraisal district and against the owner of the
2683	2683	property involved in the appeal. A petition for review brought
2684	2684	under Section 42.01(a)(2) or 42.03 must be brought against the
2685	2685	State Property Tax Board [comptroller]. Any other petition for
2686	2686	review under this chapter must be brought against the appraisal
2687	2687	district. A petition for review may not be brought against the
2688	2688	appraisal review board. An appraisal district may hire an attorney
2689	2689	that represents the district to represent the appraisal review
2690	2690	board established for the district to file an answer and obtain a
2691	2691	dismissal of a suit filed against the appraisal review board in
2692	2692	violation of this subsection.
2693	2693	SECTION 2.94. Section 42.22, Tax Code, as amended by
2694	2694	Chapters 667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd
2695	2695	Legislature, Regular Session, 1993, is reenacted and amended to
2696	2696	read as follows:
2697	2697	Sec. 42.22. VENUE. Venue is in the county in which the
2698	2698	appraisal review board that issued the order appealed is located,
2699	2699	except as provided by Section 42.221. Venue is in Travis County if
2700	2700	the order appealed was issued by the State Property Tax Board
2701	2701	[comptroller].
2702	2702	SECTION 2.95. Section 42.23(b), Tax Code, is amended to
2703	2703	read as follows:
2704	2704	(b) The court may not admit in evidence the fact of prior
2705	2705	action by the appraisal review board or State Property Tax Board
2706	2706	[comptroller], except to the extent necessary to establish its
2707	2707	jurisdiction.
2708	2708	SECTION 2.96. Section 42.26(c), Tax Code, is amended to
2709	2709	read as follows:
2710	2710	(c) For purposes of establishing the median level of
2711	2711	appraisal under Subsection (a)(1), the median level of appraisal in
2712	2712	the appraisal district as determined by the State Property Tax
2713	2713	Board [comptroller] under Section 5.10 is admissible as evidence of
2714	2714	the median level of appraisal of a reasonable and representative
2715	2715	sample of properties in the appraisal district for the year of the
2716	2716	board's [comptroller's] determination, subject to the Texas Rules
2717	2717	of Evidence and the Texas Rules of Civil Procedure.
2718	2718	SECTION 2.97. Section 42.28, Tax Code, is amended to read as
2719	2719	follows:
2720	2720	Sec. 42.28. APPEAL OF DISTRICT COURT JUDGMENT. A party may
2721	2721	appeal the final judgment of the district court as provided by law
2722	2722	for appeal of civil suits generally, except that an appeal bond is
2723	2723	not required of the chief appraiser, the county, the State Property
2724	2724	Tax Board [comptroller], or the commissioners court.
2725	2725	SECTION 2.98. Sections 42.43(g) and (i), Tax Code, are
2726	2726	amended to read as follows:
2727	2727	(g) If a form prescribed by the State Property Tax Board
2728	2728	[comptroller] under Subsection (i) is filed with a taxing unit
2729	2729	before the 21st day after the final determination of an appeal that
2730	2730	requires a refund be made, the taxing unit shall send the refund to
2731	2731	the person and address designated on the form.
2732	2732	(i) The State Property Tax Board [comptroller] shall
2733	2733	prescribe the form necessary to allow a property owner to designate
2734	2734	the person to whom a refund must be sent. The board [comptroller]
2735	2735	shall include on the form a space for the property owner to
2736	2736	designate to whom and where the refund must be sent and provide
2737	2737	options to mail the refund to:
2738	2738	(1) the property owner;
2739	2739	(2) the business office of the property owner's
2740	2740	attorney of record in the appeal; or
2741	2741	(3) any other individual and address designated by the
2742	2742	property owner.
2743	2743	SECTION 2.99. Section 43.01, Tax Code, is amended to read as
2744	2744	follows:
2745	2745	Sec. 43.01. AUTHORITY TO BRING SUIT. A taxing unit may sue
2746	2746	the appraisal district that appraises property for the unit to
2747	2747	compel the appraisal district to comply with the provisions of this
2748	2748	title, rules of the State Property Tax Board [comptroller], or
2749	2749	other applicable law.
2750	2750	SECTION 2.100. Section 111.00455(b), Tax Code, is amended
2751	2751	to read as follows:
2752	2752	(b) The following are not contested cases under Subsection
2753	2753	(a) and Section 2003.101, Government Code:
2754	2754	(1) a show cause hearing or any hearing not related to
2755	2755	the collection, receipt, administration, or enforcement of the
2756	2756	amount of a tax or fee imposed, or the penalty or interest
2757	2757	associated with that amount, except for a hearing under Section
2758	2758	151.157(f), 151.1575(c), 151.712(g), 154.1142, or 155.0592;
2759	2759	(2) a property value study hearing under Subchapter B
2760	2760	[M], Chapter 5 [403, Government Code];
2761	2761	(3) a hearing in which the issue relates to:
2762	2762	(A) Chapters 72-75, Property Code;
2763	2763	(B) forfeiture of a right to do business;
2764	2764	(C) a certificate of authority;
2765	2765	(D) articles of incorporation;
2766	2766	(E) a penalty imposed under Section 151.703(d);
2767	2767	(F) the refusal or failure to settle under
2768	2768	Section 111.101; or
2769	2769	(G) a request for or revocation of an exemption
2770	2770	from taxation; and
2771	2771	(4) any other hearing not related to the collection,
2772	2772	receipt, administration, or enforcement of the amount of a tax or
2773	2773	fee imposed, or the penalty or interest associated with that
2774	2774	amount.
2775	2775	SECTION 2.101. Section 111.0081(c), Tax Code, is amended to
2776	2776	read as follows:
2777	2777	(c) The amount of a determination made under this code is
2778	2778	due and payable 20 days after a [comptroller's] decision of the
2779	2779	comptroller or the State Property Tax Board, as applicable, in a
2780	2780	redetermination hearing becomes final. If the amount of the
2781	2781	determination is not paid within 20 days after the day the decision
2782	2782	became final, a penalty of 10 percent of the amount of the
2783	2783	determination, exclusive of penalties and interest, shall be added.
2784	2784	SECTION 2.102. Section 111.009, Tax Code, is amended by
2785	2785	amending Subsections (a) and (d) and adding Subsection (a-1) to
2786	2786	read as follows:
2787	2787	(a) Except as provided by Subsection (a-1), a [A] person
2788	2788	having a direct interest in a determination may petition the
2789	2789	comptroller for a redetermination.
2790	2790	(a-1) A person having a direct interest in a determination
2791	2791	under Section 313.0276 may petition the State Property Tax Board
2792	2792	for a redetermination.
2793	2793	(d) An order or decision of the comptroller or State
2794	2794	Property Tax Board, as applicable, on a petition for
2795	2795	redetermination becomes final 20 days after service on the
2796	2796	petitioner of the notice of the order or decision.
2797	2797	SECTION 2.103. Section 311.011(h), Tax Code, is amended to
2798	2798	read as follows:
2799	2799	(h) Unless specifically provided otherwise in the plan, all
2800	2800	amounts contained in the project plan or reinvestment zone
2801	2801	financing plan, including amounts of expenditures relating to
2802	2802	project costs and amounts relating to participation by taxing
2803	2803	units, are considered estimates and do not act as a limitation on
2804	2804	the described items, but the amounts contained in the project plan
2805	2805	or reinvestment zone financing plan may not vary materially from
2806	2806	the estimates. This subsection may not be construed to increase the
2807	2807	amount of any reduction under Section 5.23(d)(4) [403.302(d)(4),
2808	2808	Government Code,] in the total taxable value of the property in a
2809	2809	school district that participates in the zone as computed under
2810	2810	Section 5.23(d) [403.302(d) of that code].
2811	2811	SECTION 2.104. Section 311.013(n), Tax Code, is amended to
2812	2812	read as follows:
2813	2813	(n) This subsection applies only to a school district whose
2814	2814	taxable value computed under Section 5.23(d) [403.302(d),
2815	2815	Government Code,] is reduced in accordance with Subdivision (4) of
2816	2816	that subsection. In addition to the amount otherwise required to be
2817	2817	paid into the tax increment fund, the district shall pay into the
2818	2818	fund an amount equal to the amount by which the amount of taxes the
2819	2819	district would have been required to pay into the fund in the
2820	2820	current year if the district levied taxes at the rate the district
2821	2821	levied in 2005 exceeds the amount the district is otherwise
2822	2822	required to pay into the fund in the year of the reduction. This
2823	2823	additional amount may not exceed the amount the school district
2824	2824	receives in state aid for the current tax year under Section
2825	2825	42.2514, Education Code. The school district shall pay the
2826	2826	additional amount after the district receives the state aid to
2827	2827	which the district is entitled for the current tax year under
2828	2828	Section 42.2514, Education Code.
2829	2829	SECTION 2.105. Section 311.016(b), Tax Code, is amended to
2830	2830	read as follows:
2831	2831	(b) The municipality or county shall send a copy of a report
2832	2832	made under this section to the State Property Tax Board
2833	2833	[comptroller].
2834	2834	SECTION 2.106. Section 311.0163(a), Tax Code, is amended to
2835	2835	read as follows:
2836	2836	(a) Not later than December 31 of each even-numbered year,
2837	2837	the State Property Tax Board [comptroller] shall submit a report to
2838	2838	the legislature and to the governor on reinvestment zones
2839	2839	designated under this chapter and on project plans and reinvestment
2840	2840	zone financing plans adopted under this chapter.
2841	2841	SECTION 2.107. Section 311.019, Tax Code, is amended to
2842	2842	read as follows:
2843	2843	Sec. 311.019. CENTRAL REGISTRY. (a) The State Property Tax
2844	2844	Board [comptroller] shall maintain a central registry of:
2845	2845	(1) reinvestment zones designated under this chapter;
2846	2846	(2) project plans and reinvestment zone financing
2847	2847	plans adopted under this chapter; and
2848	2848	(3) annual reports submitted under Section 311.016.
2849	2849	(b) A municipality or county that designates a reinvestment
2850	2850	zone or approves a project plan or reinvestment zone financing plan
2851	2851	under this chapter shall deliver to the State Property Tax Board
2852	2852	[comptroller] before April 1 of the year following the year in which
2853	2853	the zone is designated or the plan is approved a report containing:
2854	2854	(1) a general description of each zone, including:
2855	2855	(A) the size of the zone;
2856	2856	(B) the types of property located in the zone;
2857	2857	(C) the duration of the zone; and
2858	2858	(D) the guidelines and criteria established for
2859	2859	the zone under Section 311.005;
2860	2860	(2) a copy of each project plan or reinvestment zone
2861	2861	financing plan adopted; and
2862	2862	(3) any other information required by the board
2863	2863	[comptroller] to administer this section [and Subchapter F, Chapter
2864	2864	111].
2865	2865	(c) A municipality or county that amends or modifies a
2866	2866	project plan or reinvestment zone financing plan adopted under this
2867	2867	chapter shall deliver a copy of the amendment or modification to the
2868	2868	State Property Tax Board [comptroller] before April 1 of the year
2869	2869	following the year in which the plan was amended or modified.
2870	2870	SECTION 2.108. Section 311.020, Tax Code, is amended to
2871	2871	read as follows:
2872	2872	Sec. 311.020. STATE ASSISTANCE. (a) On request of the
2873	2873	governing body of a municipality or county or of the presiding
2874	2874	officer of the governing body, the State Property Tax Board
2875	2875	[comptroller] may provide assistance to a municipality or county
2876	2876	relating to the administration of this chapter.
2877	2877	(b) The economic development and tourism division of the
2878	2878	governor's office [Texas Department of Economic Development] and
2879	2879	the State Property Tax Board [comptroller] may provide technical
2880	2880	assistance to a municipality or county regarding:
2881	2881	(1) the designation of reinvestment zones under this
2882	2882	chapter; and
2883	2883	(2) the adoption and execution of project plans or
2884	2884	reinvestment zone financing plans under this chapter.
2885	2885	SECTION 2.109. Section 312.005, Tax Code, is amended to
2886	2886	read as follows:
2887	2887	Sec. 312.005. STATE ADMINISTRATION. (a) The State
2888	2888	Property Tax Board [comptroller] shall maintain a central registry
2889	2889	of reinvestment zones designated under this chapter and of ad
2890	2890	valorem tax abatement agreements executed under this chapter. The
2891	2891	chief appraiser of each appraisal district that appraises property
2892	2892	for a taxing unit that has designated a reinvestment zone or
2893	2893	executed a tax abatement agreement under this chapter shall deliver
2894	2894	to the board [comptroller] before July 1 of the year following the
2895	2895	year in which the zone is designated or the agreement is executed a
2896	2896	report providing the following information:
2897	2897	(1) for a reinvestment zone, a general description of
2898	2898	the zone, including its size, the types of property located in it,
2899	2899	its duration, and the guidelines and criteria established for the
2900	2900	reinvestment zone under Section 312.002, including subsequent
2901	2901	amendments and modifications of the guidelines or criteria;
2902	2902	(2) a copy of each tax abatement agreement to which a
2903	2903	taxing unit that participates in the appraisal district is a party;
2904	2904	and
2905	2905	(3) any other information required by the board
2906	2906	[comptroller] to administer this section [and Subchapter F, Chapter
2907	2907	111].
2908	2908	(b) The State Property Tax Board [comptroller] may provide
2909	2909	assistance to a taxing unit on request of its governing body or the
2910	2910	presiding officer of its governing body relating to the
2911	2911	administration of this chapter. The economic development and
2912	2912	tourism division of the governor's office [Texas Department of
2913	2913	Commerce] and the State Property Tax Board [comptroller] may
2914	2914	provide technical assistance to a local governing body regarding
2915	2915	the designation of reinvestment zones, the adoption of tax
2916	2916	abatement guidelines, and the execution of tax abatement
2917	2917	agreements.
2918	2918	(c) Not later than December 31 of each even-numbered year,
2919	2919	the State Property Tax Board [comptroller] shall submit a report to
2920	2920	the legislature and to the governor on reinvestment zones
2921	2921	designated under this chapter and on tax abatement agreements
2922	2922	adopted under this chapter, including a summary of the information
2923	2923	reported under this section.
2924	2924	SECTION 2.110. Section 313.004, Tax Code, is amended to
2925	2925	read as follows:
2926	2926	Sec. 313.004. LEGISLATIVE INTENT. It is the intent of the
2927	2927	legislature in enacting this chapter that:
2928	2928	(1) economic development decisions involving school
2929	2929	district taxes should occur at the local level with oversight by the
2930	2930	state and should be consistent with identifiable statewide economic
2931	2931	development goals;
2932	2932	(2) this chapter should not be construed or
2933	2933	interpreted to allow:
2934	2934	(A) property owners to pool investments to create
2935	2935	sufficiently large investments to qualify for an ad valorem tax
2936	2936	benefit provided by this chapter;
2937	2937	(B) an applicant for an ad valorem tax benefit
2938	2938	provided by this chapter to assert that jobs will be eliminated if
2939	2939	certain investments are not made if the assertion is not true; or
2940	2940	(C) an entity not subject to the tax imposed by
2941	2941	Chapter 171 to receive an ad valorem tax benefit provided by this
2942	2942	chapter;
2943	2943	(3) in implementing this chapter, school districts
2944	2944	should:
2945	2945	(A) strictly interpret the criteria and
2946	2946	selection guidelines provided by this chapter; and
2947	2947	(B) approve only those applications for an ad
2948	2948	valorem tax benefit provided by this chapter that:
2949	2949	(i) enhance the local community;
2950	2950	(ii) improve the local public education
2951	2951	system;
2952	2952	(iii) create high-paying jobs; and
2953	2953	(iv) advance the economic development goals
2954	2954	of this state; and
2955	2955	(4) in implementing this chapter, the board
2956	2956	[comptroller] should:
2957	2957	(A) strictly interpret the criteria and
2958	2958	selection guidelines provided by this chapter; and
2959	2959	(B) issue certificates for limitations on
2960	2960	appraised value only for those applications for an ad valorem tax
2961	2961	benefit provided by this chapter that:
2962	2962	(i) create high-paying jobs;
2963	2963	(ii) provide a net benefit to the state over
2964	2964	the long term; and
2965	2965	(iii) advance the economic development
2966	2966	goals of this state.
2967	2967	SECTION 2.111. Section 313.005, Tax Code, is amended to
2968	2968	read as follows:
2969	2969	Sec. 313.005. DEFINITIONS. (a) Unless this chapter
2970	2970	defines a word or phrase used in this chapter, Section 1.04 or any
2971	2971	other section of Title 1 or this title that defines the word or
2972	2972	phrase or ascribes a meaning to the word or phrase applies to the
2973	2973	word or phrase used in this chapter.
2974	2974	(b) In this chapter, "board" means the State Property Tax
2975	2975	Board.
2976	2976	SECTION 2.112. Section 313.022(b), Tax Code, is amended to
2977	2977	read as follows:
2978	2978	(b) For purposes of determining the required minimum amount
2979	2979	of a qualified investment under Section 313.021(2)(A)(iv)(a), and
2980	2980	the minimum amount of a limitation on appraised value under Section
2981	2981	313.027(b), school districts to which this subchapter applies are
2982	2982	categorized according to the taxable value of property in the
2983	2983	district for the preceding tax year determined under Subchapter B
2984	2984	[M], Chapter 5 [403, Government Code], as follows:
2985	2985	CATEGORY TAXABLE VALUE OF PROPERTY
2986	2986	I $10 billion or more I $10 billion or more
2987	2987	I $10 billion or more
2988	2988	II $1 billion or more but less than $10 billion II $1 billion or more but less than $10 billion
2989	2989	II $1 billion or more but less than $10 billion
2990	2990	III $500 million or more but less than $1 billion III $500 million or more but less than $1 billion
2991	2991	III $500 million or more but less than $1 billion
2992	2992	IV $100 million or more but less than $500 million IV $100 million or more but less than $500 million
2993	2993	IV $100 million or more but less than $500 million
2994	2994	V less than $100 million V less than $100 million
2995	2995	V less than $100 million
2996	2996	SECTION 2.113. Sections 313.025(a), (a-1), (b), (b-1), (c),
2997	2997	(d), (d-1), (e), (h), and (i), Tax Code, are amended to read as
2998	2998	follows:
2999	2999	(a) The owner or lessee of, or the holder of another
3000	3000	possessory interest in, any qualified property described by Section
3001	3001	313.021(2)(A), (B), or (C) may apply to the governing body of the
3002	3002	school district in which the property is located for a limitation on
3003	3003	the appraised value for school district maintenance and operations
3004	3004	ad valorem tax purposes of the person's qualified property. An
3005	3005	application must be made on the form prescribed by the board
3006	3006	[comptroller] and include the information required by the board
3007	3007	[comptroller], and it must be accompanied by:
3008	3008	(1) the application fee established by the governing
3009	3009	body of the school district;
3010	3010	(2) information sufficient to show that the real and
3011	3011	personal property identified in the application as qualified
3012	3012	property meets the applicable criteria established by Section
3013	3013	313.021(2); and
3014	3014	(3) any information required by the board
3015	3015	[comptroller] for the purposes of Section 313.026.
3016	3016	(a-1) Within seven days of the receipt of each document, the
3017	3017	school district shall submit to the board [comptroller] a copy of
3018	3018	the application and the proposed agreement between the applicant
3019	3019	and the school district. If the applicant submits an economic
3020	3020	analysis of the proposed project to the school district, the
3021	3021	district shall submit a copy of the analysis to the board
3022	3022	[comptroller]. In addition, the school district shall submit to
3023	3023	the board [comptroller] any subsequent revision of or amendment to
3024	3024	any of those documents within seven days of its receipt. The board
3025	3025	[comptroller] shall publish each document received from the school
3026	3026	district under this subsection on the board's [comptroller's]
3027	3027	Internet website. If the school district maintains a generally
3028	3028	accessible Internet website, the district shall provide on its
3029	3029	website a link to the location of those documents posted on the
3030	3030	board's [comptroller's] website in compliance with this subsection.
3031	3031	This subsection does not require the board [comptroller] to post
3032	3032	information that is confidential under Section 313.028.
3033	3033	(b) The governing body of a school district is not required
3034	3034	to consider an application for a limitation on appraised value. If
3035	3035	the governing body of the school district elects to consider an
3036	3036	application, the governing body shall deliver a copy of the
3037	3037	application to the board [comptroller] and request that the board
3038	3038	[comptroller] conduct an economic impact evaluation of the
3039	3039	investment proposed by the application. The board [comptroller]
3040	3040	shall conduct or contract with a third person to conduct the
3041	3041	economic impact evaluation, which shall be completed and provided
3042	3042	to the governing body of the school district, along with the board's
3043	3043	[comptroller's] certificate or written explanation under
3044	3044	Subsection (d), as soon as practicable but not later than the 90th
3045	3045	day after the date the board [comptroller] receives the
3046	3046	application. The governing body shall provide to the board
3047	3047	[comptroller] or to a third person contracted by the board
3048	3048	[comptroller] to conduct the economic impact evaluation any
3049	3049	requested information. A methodology to allow comparisons of
3050	3050	economic impact for different schedules of the addition of
3051	3051	qualified investment or qualified property may be developed as part
3052	3052	of the economic impact evaluation. The governing body shall
3053	3053	provide a copy of the economic impact evaluation to the applicant on
3054	3054	request. The board [comptroller] may charge the applicant a fee
3055	3055	sufficient to cover the costs of providing the economic impact
3056	3056	evaluation. The governing body of a school district shall approve
3057	3057	or disapprove an application not later than the 150th day after the
3058	3058	date the application is filed, unless the economic impact
3059	3059	evaluation has not been received or an extension is agreed to by the
3060	3060	governing body and the applicant.
3061	3061	(b-1) The board [comptroller] shall promptly deliver a copy
3062	3062	of the application to the Texas Education Agency. The Texas
3063	3063	Education Agency shall determine the effect that the applicant's
3064	3064	proposal will have on the number or size of the school district's
3065	3065	instructional facilities and submit a written report containing the
3066	3066	agency's determination to the school district. The governing body
3067	3067	of the school district shall provide any requested information to
3068	3068	the Texas Education Agency. Not later than the 45th day after the
3069	3069	date the Texas Education Agency receives the application, the Texas
3070	3070	Education Agency shall make the required determination and submit
3071	3071	the agency's written report to the governing body of the school
3072	3072	district.
3073	3073	(c) In determining whether to approve an application, the
3074	3074	governing body of the school district is entitled to request and
3075	3075	receive assistance from:
3076	3076	(1) the board [comptroller];
3077	3077	(2) the Texas Economic Development and Tourism Office;
3078	3078	(3) the Texas Workforce Investment Council; and
3079	3079	(4) the Texas Workforce Commission.
3080	3080	(d) Not later than the 90th day after the date the board
3081	3081	[comptroller] receives the copy of the application, the board
3082	3082	[comptroller] shall issue a certificate for a limitation on
3083	3083	appraised value of the property and provide the certificate to the
3084	3084	governing body of the school district or provide the governing body
3085	3085	a written explanation of the board's [comptroller's] decision not
3086	3086	to issue a certificate.
3087	3087	(d-1) The governing body of a school district may not
3088	3088	approve an application unless the board [comptroller] submits to
3089	3089	the governing body a certificate for a limitation on appraised
3090	3090	value of the property.
3091	3091	(e) Before approving or disapproving an application under
3092	3092	this subchapter that the governing body of the school district
3093	3093	elects to consider, the governing body must make a written finding
3094	3094	as to any criteria considered by the board [comptroller] in
3095	3095	conducting the economic impact evaluation under Section 313.026.
3096	3096	The governing body shall deliver a copy of those findings to the
3097	3097	applicant.
3098	3098	(h) After receiving a copy of the application, the board
3099	3099	[comptroller] shall determine whether the property meets the
3100	3100	requirements of Section 313.024 for eligibility for a limitation on
3101	3101	appraised value under this subchapter. The board [comptroller]
3102	3102	shall notify the governing body of the school district of the
3103	3103	board's [comptroller's] determination and provide the applicant an
3104	3104	opportunity for a hearing before the determination becomes final.
3105	3105	A hearing under this subsection is a contested case hearing and
3106	3106	shall be conducted by the State Office of Administrative Hearings
3107	3107	in the manner provided by Section 2003.101, Government Code. The
3108	3108	applicant has the burden of proof on each issue in the hearing. The
3109	3109	applicant may seek judicial review of the board's [comptroller's]
3110	3110	determination in a Travis County district court under the
3111	3111	substantial evidence rule as provided by Subchapter G, Chapter
3112	3112	2001, Government Code.
3113	3113	(i) If the board's [comptroller's] determination under
3114	3114	Subsection (h) that the property does not meet the requirements of
3115	3115	Section 313.024 for eligibility for a limitation on appraised value
3116	3116	under this subchapter becomes final, the board [comptroller] is not
3117	3117	required to provide an economic impact evaluation of the
3118	3118	application or to submit a certificate for a limitation on
3119	3119	appraised value of the property or a written explanation of the
3120	3120	decision not to issue a certificate, and the governing body of the
3121	3121	school district may not grant the application.
3122	3122	SECTION 2.114. Section 313.026, Tax Code, is amended to
3123	3123	read as follows:
3124	3124	Sec. 313.026. ECONOMIC IMPACT EVALUATION. (a) The
3125	3125	economic impact evaluation of the application must include any
3126	3126	information the board [comptroller] determines is necessary or
3127	3127	helpful to:
3128	3128	(1) the governing body of the school district in
3129	3129	determining whether to approve the application under Section
3130	3130	313.025; or
3131	3131	(2) the board [comptroller] in determining whether to
3132	3132	issue a certificate for a limitation on appraised value of the
3133	3133	property under Section 313.025.
3134	3134	(b) Except as provided by Subsections (c) and (d), the
3135	3135	board's [comptroller's] determination whether to issue a
3136	3136	certificate for a limitation on appraised value under this chapter
3137	3137	for property described in the application shall be based on the
3138	3138	economic impact evaluation described by Subsection (a) and on any
3139	3139	other information available to the board [comptroller], including
3140	3140	information provided by the governing body of the school district.
3141	3141	(c) The board [comptroller] may not issue a certificate for
3142	3142	a limitation on appraised value under this chapter for property
3143	3143	described in an application unless the board [comptroller]
3144	3144	determines that:
3145	3145	(1) the project proposed by the applicant is
3146	3146	reasonably likely to generate, before the 25th anniversary of the
3147	3147	beginning of the limitation period, tax revenue, including state
3148	3148	tax revenue, school district maintenance and operations ad valorem
3149	3149	tax revenue attributable to the project, and any other tax revenue
3150	3150	attributable to the effect of the project on the economy of the
3151	3151	state, in an amount sufficient to offset the school district
3152	3152	maintenance and operations ad valorem tax revenue lost as a result
3153	3153	of the agreement; and
3154	3154	(2) the limitation on appraised value is a determining
3155	3155	factor in the applicant's decision to invest capital and construct
3156	3156	the project in this state.
3157	3157	(d) The board [comptroller] shall state in writing the basis
3158	3158	for the determinations made under Subsections (c)(1) and (2).
3159	3159	(e) The applicant may submit information to the board
3160	3160	[comptroller] that would provide a basis for an affirmative
3161	3161	determination under Subsection (c)(2).
3162	3162	(f) Notwithstanding Subsections (c) and (d), if the board
3163	3163	[comptroller] makes a qualitative determination that other
3164	3164	considerations associated with the project result in a net positive
3165	3165	benefit to the state, the board [comptroller] may issue the
3166	3166	certificate.
3167	3167	SECTION 2.115. Section 313.0265, Tax Code, is amended to
3168	3168	read as follows:
3169	3169	Sec. 313.0265. DISCLOSURE OF APPRAISED VALUE LIMITATION
3170	3170	INFORMATION. (a) The board [comptroller] shall post on the board's
3171	3171	[comptroller's] Internet website each document or item of
3172	3172	information the board [comptroller] designates as substantive
3173	3173	before the 15th day after the date the document or item of
3174	3174	information was received or created. Each document or item of
3175	3175	information must continue to be posted until the appraised value
3176	3176	limitation expires.
3177	3177	(b) The board [comptroller] shall designate the following
3178	3178	as substantive:
3179	3179	(1) each application requesting a limitation on
3180	3180	appraised value; and
3181	3181	(2) the economic impact evaluation made in connection
3182	3182	with the application.
3183	3183	(c) If a school district maintains a generally accessible
3184	3184	Internet website, the district shall maintain a link on its
3185	3185	Internet website to the area of the board's [comptroller's]
3186	3186	Internet website where information on each of the district's
3187	3187	agreements to limit appraised value is maintained.
3188	3188	SECTION 2.116. Section 313.027(f), Tax Code, is amended to
3189	3189	read as follows:
3190	3190	(f) In addition, the agreement:
3191	3191	(1) must incorporate each relevant provision of this
3192	3192	subchapter and, to the extent necessary, include provisions for the
3193	3193	protection of future school district revenues through the
3194	3194	adjustment of the minimum valuations, the payment of revenue
3195	3195	offsets, and other mechanisms agreed to by the property owner and
3196	3196	the school district;
3197	3197	(2) may provide that the property owner will protect
3198	3198	the school district in the event the district incurs extraordinary
3199	3199	education-related expenses related to the project that are not
3200	3200	directly funded in state aid formulas, including expenses for the
3201	3201	purchase of portable classrooms and the hiring of additional
3202	3202	personnel to accommodate a temporary increase in student enrollment
3203	3203	attributable to the project;
3204	3204	(3) must require the property owner to maintain a
3205	3205	viable presence in the school district for at least five years after
3206	3206	the date the limitation on appraised value of the owner's property
3207	3207	expires;
3208	3208	(4) must provide for the termination of the agreement,
3209	3209	the recapture of ad valorem tax revenue lost as a result of the
3210	3210	agreement if the owner of the property fails to comply with the
3211	3211	terms of the agreement, and payment of a penalty or interest, or
3212	3212	both, on that recaptured ad valorem tax revenue;
3213	3213	(5) may specify any conditions the occurrence of which
3214	3214	will require the district and the property owner to renegotiate all
3215	3215	or any part of the agreement;
3216	3216	(6) must specify the ad valorem tax years covered by
3217	3217	the agreement; and
3218	3218	(7) must be in a form approved by the board
3219	3219	[comptroller].
3220	3220	SECTION 2.117. Section 313.0275(d), Tax Code, is amended to
3221	3221	read as follows:
3222	3222	(d) In the event of a casualty loss that prevents a person
3223	3223	from complying with Subsection (a), the person may request and the
3224	3224	board [comptroller] may grant a waiver of the penalty imposed under
3225	3225	Subsection (b).
3226	3226	SECTION 2.118. Sections 313.0276(a), (b), (c), (d), (g),
3227	3227	(j), (k), (l), and (m), Tax Code, are amended to read as follows:
3228	3228	(a) The board [comptroller] shall conduct an annual review
3229	3229	and issue a determination as to whether a person with whom a school
3230	3230	district has entered into an agreement under this chapter satisfied
3231	3231	in the preceding year the requirements of this chapter regarding
3232	3232	the creation of the required number of qualifying jobs. If the
3233	3233	board [comptroller] makes an adverse determination in the review,
3234	3234	the board [comptroller] shall notify the person of the cause of the
3235	3235	adverse determination and the corrective measures necessary to
3236	3236	remedy the determination.
3237	3237	(b) If a person who receives an adverse determination fails
3238	3238	to remedy the determination following notification of the
3239	3239	determination and the board [comptroller] makes an adverse
3240	3240	determination with respect to the person's compliance in the
3241	3241	following year, the person must submit to the board [comptroller] a
3242	3242	plan for remedying the determination and certify the person's
3243	3243	intent to fully implement the plan not later than December 31 of the
3244	3244	year in which the determination is made.
3245	3245	(c) If a person who receives an adverse determination under
3246	3246	Subsection (b) fails to comply with that subsection following
3247	3247	notification of the determination and receives an adverse
3248	3248	determination in the following year, the board [comptroller] shall
3249	3249	impose a penalty on the person. The penalty is in an amount equal to
3250	3250	the amount computed by:
3251	3251	(1) subtracting from the number of qualifying jobs
3252	3252	required to be created the number of qualifying jobs actually
3253	3253	created; and
3254	3254	(2) multiplying the amount computed under Subdivision
3255	3255	(1) by the average annual wage for all jobs in the county during the
3256	3256	most recent four quarters for which data is available.
3257	3257	(d) Notwithstanding Subsection (c), if a person receives an
3258	3258	adverse determination and the board [comptroller] has previously
3259	3259	imposed a penalty on the person under this section one or more
3260	3260	times, the board [comptroller] shall impose a penalty on the person
3261	3261	in an amount equal to the amount computed by multiplying the amount
3262	3262	computed under Subsection (c)(1) by an amount equal to twice the
3263	3263	amount computed under Subsection (c)(2).
3264	3264	(g) An adverse determination under this section is a
3265	3265	deficiency determination under Section 111.008. The board shall
3266	3266	report a penalty under this section to the comptroller. The [A
3267	3267	penalty imposed under this section is an amount the] comptroller is
3268	3268	required to collect, receive, or administer the amount of the
3269	3269	penalty imposed under this section, [or enforce,] and the
3270	3270	determination is subject to the payment and redetermination
3271	3271	requirements of Sections 111.0081 and 111.009.
3272	3272	(j) If the board [comptroller] imposes a penalty on a person
3273	3273	under this section three times, the board [comptroller] may rescind
3274	3274	the agreement between the person and the school district under this
3275	3275	chapter.
3276	3276	(k) A person may contest a determination by the board
3277	3277	[comptroller] to rescind an agreement between the person and a
3278	3278	school district under this chapter pursuant to Subsection (j) by
3279	3279	filing suit against the board [comptroller] and the attorney
3280	3280	general. The district courts of Travis County have exclusive,
3281	3281	original jurisdiction of a suit brought under this subsection.
3282	3282	This subsection prevails over a provision of Chapter 25, Government
3283	3283	Code, to the extent of any conflict.
3284	3284	(l) If a person files suit under Subsection (k) and the
3285	3285	board's [comptroller's] determination to rescind the agreement is
3286	3286	upheld on appeal, the person shall pay to the board [comptroller]
3287	3287	any tax that would have been due and payable to the school district
3288	3288	during the pendency of the appeal, including statutory interest and
3289	3289	penalties imposed on delinquent taxes under Sections 111.060 and
3290	3290	111.061.
3291	3291	(m) The board [comptroller] shall transfer any [deposit a]
3292	3292	penalty collected under this section, including any interest and
3293	3293	penalty applicable to the penalty, to the comptroller who shall
3294	3294	deposit it to the credit of the foundation school fund.
3295	3295	SECTION 2.119. Section 313.028, Tax Code, is amended to
3296	3296	read as follows:
3297	3297	Sec. 313.028. CERTAIN BUSINESS INFORMATION CONFIDENTIAL.
3298	3298	Information provided to a school district in connection with an
3299	3299	application for a limitation on appraised value under this
3300	3300	subchapter that describes the specific processes or business
3301	3301	activities to be conducted or the specific tangible personal
3302	3302	property to be located on real property covered by the application
3303	3303	shall be segregated in the application from other information in
3304	3304	the application and is confidential and not subject to public
3305	3305	disclosure unless the governing body of the school district
3306	3306	approves the application. Other information in the custody of a
3307	3307	school district or the board [comptroller] in connection with the
3308	3308	application, including information related to the economic impact
3309	3309	of a project or the essential elements of eligibility under this
3310	3310	chapter, such as the nature and amount of the projected investment,
3311	3311	employment, wages, and benefits, may not be considered confidential
3312	3312	business information if the governing body of the school district
3313	3313	agrees to consider the application. Information in the custody of a
3314	3314	school district or the board [comptroller] if the governing body
3315	3315	approves the application is not confidential under this section.
3316	3316	SECTION 2.120. Section 313.031(a), Tax Code, is amended to
3317	3317	read as follows:
3318	3318	(a) The board [comptroller] shall:
3319	3319	(1) adopt rules and forms necessary for the
3320	3320	implementation and administration of this chapter, including rules
3321	3321	for determining whether a property owner's property qualifies as a
3322	3322	qualified investment under Section 313.021(1); and
3323	3323	(2) provide without charge one copy of the rules and
3324	3324	forms to any school district and to any person who states that the
3325	3325	person intends to apply for a limitation on appraised value under
3326	3326	this subchapter.
3327	3327	SECTION 2.121. Sections 313.032(a), (b-1), (c), and (d),
3328	3328	Tax Code, are amended to read as follows:
3329	3329	(a) Before the beginning of each regular session of the
3330	3330	legislature, the board [comptroller] shall submit to the lieutenant
3331	3331	governor, the speaker of the house of representatives, and each
3332	3332	other member of the legislature a report on the agreements entered
3333	3333	into under this chapter that includes:
3334	3334	(1) an assessment of the following with regard to the
3335	3335	agreements entered into under this chapter, considered in the
3336	3336	aggregate:
3337	3337	(A) the total number of jobs created, direct and
3338	3338	otherwise, in this state;
3339	3339	(B) the total effect on personal income, direct
3340	3340	and otherwise, in this state;
3341	3341	(C) the total amount of investment in this state;
3342	3342	(D) the total taxable value of property on the
3343	3343	tax rolls in this state, including property for which the
3344	3344	limitation period has expired;
3345	3345	(E) the total value of property not on the tax
3346	3346	rolls in this state as a result of agreements entered into under
3347	3347	this chapter; and
3348	3348	(F) the total fiscal effect on the state and
3349	3349	local governments; and
3350	3350	(2) an assessment of the progress of each agreement
3351	3351	made under this chapter that states for each agreement:
3352	3352	(A) the number of qualifying jobs each recipient
3353	3353	of a limitation on appraised value committed to create;
3354	3354	(B) the number of qualifying jobs each recipient
3355	3355	created;
3356	3356	(C) the total amount of wages and the median wage
3357	3357	of the new qualifying jobs each recipient created;
3358	3358	(D) the amount of the qualified investment each
3359	3359	recipient committed to spend or allocate for each project;
3360	3360	(E) the amount of the qualified investment each
3361	3361	recipient spent or allocated for each project;
3362	3362	(F) the market value of the qualified property of
3363	3363	each recipient as determined by the applicable chief appraiser,
3364	3364	including property that is no longer eligible for a limitation on
3365	3365	appraised value under the agreement;
3366	3366	(G) the limitation on appraised value for the
3367	3367	qualified property of each recipient;
3368	3368	(H) the dollar amount of the taxes that would
3369	3369	have been imposed on the qualified property if the property had not
3370	3370	received a limitation on appraised value; and
3371	3371	(I) the dollar amount of the taxes imposed on the
3372	3372	qualified property.
3373	3373	(b-1) In preparing the portion of the report described by
3374	3374	Subsection (a)(1), the board [comptroller] may use standard
3375	3375	economic estimation techniques, including economic multipliers.
3376	3376	(c) The portion of the report described by Subsection (a)(2)
3377	3377	must be based on data certified to the board [comptroller] by each
3378	3378	recipient or former recipient of a limitation on appraised value
3379	3379	under this chapter.
3380	3380	(d) The board [comptroller] may require a recipient or
3381	3381	former recipient of a limitation on appraised value under this
3382	3382	chapter to submit, on a form the board [comptroller] provides,
3383	3383	information required to complete the report.
3384	3384	SECTION 2.122. Section 313.033, Tax Code, is amended to
3385	3385	read as follows:
3386	3386	Sec. 313.033. REPORT ON COMPLIANCE WITH JOB-CREATION
3387	3387	REQUIREMENTS. Each recipient of a limitation on appraised value
3388	3388	under this chapter shall submit to the board [comptroller] an
3389	3389	annual report on a form provided by the board [comptroller] that
3390	3390	provides information sufficient to document the number of
3391	3391	qualifying jobs created.
3392	3392	SECTION 2.123. Sections 313.051(a) and (a-3), Tax Code, are
3393	3393	amended to read as follows:
3394	3394	(a) In this section, "strategic investment area" means an
3395	3395	area the board [comptroller] determines under Subsection (a-3) is:
3396	3396	(1) a county within this state with unemployment above
3397	3397	the state average and per capita income below the state average;
3398	3398	(2) an area within this state that is a federally
3399	3399	designated urban enterprise community or an urban enhanced
3400	3400	enterprise community; or
3401	3401	(3) a defense economic readjustment zone designated
3402	3402	under Chapter 2310, Government Code.
3403	3403	(a-3) Not later than September 1 of each year, the board
3404	3404	[comptroller] shall determine areas that qualify as a strategic
3405	3405	investment area using the most recently completed full calendar
3406	3406	year data available on that date and, not later than October 1,
3407	3407	shall publish a list and map of the designated areas. A
3408	3408	determination under this subsection is effective for the following
3409	3409	tax year for purposes of this subchapter.
3410	3410	SECTION 2.124. Section 313.052, Tax Code, is amended to
3411	3411	read as follows:
3412	3412	Sec. 313.052. CATEGORIZATION OF SCHOOL DISTRICTS. For
3413	3413	purposes of determining the required minimum amount of a qualified
3414	3414	investment under Section 313.021(2)(A)(iv)(a) and the minimum
3415	3415	amount of a limitation on appraised value under this subchapter,
3416	3416	school districts to which this subchapter applies are categorized
3417	3417	according to the taxable value of industrial property in the
3418	3418	district for the preceding tax year determined under Subchapter B
3419	3419	[M], Chapter 5 [403, Government Code], as follows:
3420	3420	CATEGORY TAXABLE VALUE OF INDUSTRIAL PROPERTY
3421	3421	I $200 million or more I $200 million or more
3422	3422	I $200 million or more
3423	3423	II $90 million or more but less than $200 million II $90 million or more but less than $200 million
3424	3424	II $90 million or more but less than $200 million
3425	3425	III $1 million or more but less than $90 million III $1 million or more but less than $90 million
3426	3426	III $1 million or more but less than $90 million
3427	3427	IV $100,000 or more but less than $1 million IV $100,000 or more but less than $1 million
3428	3428	IV $100,000 or more but less than $1 million
3429	3429	V less than $100,000 V less than $100,000
3430	3430	V less than $100,000
3431	3431	SECTION 2.125. Section 7.062(a), Education Code, is amended
3432	3432	to read as follows:
3433	3433	(a) In this section, "wealth per student" means a school
3434	3434	district's taxable value of property as determined under Subchapter
3435	3435	B [M], Chapter 5 [403], Tax [Government] Code, or, if applicable,
3436	3436	Section 42.2521, divided by the district's average daily attendance
3437	3437	as determined under Section 42.005.
3438	3438	SECTION 2.126. Section 13.051(c), Education Code, is
3439	3439	amended to read as follows:
3440	3440	(c) Territory that does not have residents may be detached
3441	3441	from a school district and annexed to another school district if:
3442	3442	(1) the total taxable value of the property in the
3443	3443	territory according to the most recent certified appraisal roll for
3444	3444	each school district is not greater than:
3445	3445	(A) five percent of the district's taxable value
3446	3446	of all property in that district as determined under Subchapter B
3447	3447	[M], Chapter 5 [403], Tax [Government] Code; and
3448	3448	(B) $5,000 property value per student in average
3449	3449	daily attendance as determined under Section 42.005; and
3450	3450	(2) the school district from which the property will
3451	3451	be detached does not own any real property located in the territory.
3452	3452	SECTION 2.127. Section 13.231(b), Education Code, is
3453	3453	amended to read as follows:
3454	3454	(b) In this section, "taxable value" has the meaning
3455	3455	assigned by Section 5.23 [403.302], Tax [Government] Code.
3456	3456	SECTION 2.128. Section 41.001(2), Education Code, is
3457	3457	amended to read as follows:
3458	3458	(2) "Wealth per student" means the taxable value of
3459	3459	property, as determined under Subchapter B [M], Chapter 5 [403],
3460	3460	Tax [Government] Code, divided by the number of students in
3461	3461	weighted average daily attendance.
3462	3462	SECTION 2.129. Section 41.002(f), Education Code, is
3463	3463	amended to read as follows:
3464	3464	(f) For purposes of Subsection (e), a school district's
3465	3465	effective tax rate is determined by dividing the total amount of
3466	3466	taxes collected by the district for the applicable school year less
3467	3467	any amounts paid into a tax increment fund under Chapter 311, Tax
3468	3468	Code, by the quotient of the district's taxable value of property,
3469	3469	as determined under Subchapter B [M], Chapter 5 [403], Tax
3470	3470	[Government] Code, divided by 100.
3471	3471	SECTION 2.130. Section 41.202(a), Education Code, is
3472	3472	amended to read as follows:
3473	3473	(a) For purposes of this subchapter, the taxable value of an
3474	3474	individual parcel or other item of property and the total taxable
3475	3475	value of property in a school district resulting from the
3476	3476	detachment of property from or annexation of property to that
3477	3477	district is determined by applying the appraisal ratio for the
3478	3478	appropriate category of property determined under Subchapter B [M],
3479	3479	Chapter 5 [403], Tax [Government] Code, for the preceding tax year
3480	3480	to the taxable value of the detached or annexed property determined
3481	3481	under Title 1, Tax Code, for the preceding tax year.
3482	3482	SECTION 2.131. Sections 42.252(a), (b), and (c), Education
3483	3483	Code, are amended to read as follows:
3484	3484	(a) Each school district's share of the Foundation School
3485	3485	Program is determined by the following formula:
3486	3486	LFA = TR X DPV
3487	3487	where:
3488	3488	"LFA" is the school district's local share;
3489	3489	"TR" is a tax rate which for each hundred dollars of valuation
3490	3490	is an effective tax rate of the amount equal to the product of the
3491	3491	state compression percentage, as determined under Section 42.2516,
3492	3492	multiplied by the lesser of:
3493	3493	(1) $1.50; or
3494	3494	(2) the maintenance and operations tax rate adopted by
3495	3495	the district for the 2005 tax year; and
3496	3496	"DPV" is the taxable value of property in the school district
3497	3497	for the preceding tax year determined under Subchapter B [M],
3498	3498	Chapter 5 [403], Tax [Government] Code.
3499	3499	(b) The commissioner shall adjust the values reported in the
3500	3500	official report of the State Property Tax Board [comptroller] as
3501	3501	required by Section 5.09(a), Tax Code, to reflect reductions in
3502	3502	taxable value of property resulting from natural or economic
3503	3503	disaster after January 1 in the year in which the valuations are
3504	3504	determined. The decision of the commissioner is final. An
3505	3505	adjustment does not affect the local fund assignment of any other
3506	3506	school district.
3507	3507	(c) Appeals of district values shall be held pursuant to
3508	3508	Section 5.24 [403.303], Tax [Government] Code.
3509	3509	SECTION 2.132. Sections 42.2522(a) and (d), Education Code,
3510	3510	are amended to read as follows:
3511	3511	(a) In any school year, the commissioner may not provide
3512	3512	funding under this chapter based on a school district's taxable
3513	3513	value of property computed in accordance with Section 5.23(d)(2)
3514	3514	[403.302(d)(2)], Tax [Government] Code, unless:
3515	3515	(1) funds are specifically appropriated for purposes
3516	3516	of this section; or
3517	3517	(2) the commissioner determines that the total amount
3518	3518	of state funds appropriated for purposes of the Foundation School
3519	3519	Program for the school year exceeds the amount of state funds
3520	3520	distributed to school districts in accordance with Section 42.253
3521	3521	based on the taxable values of property in school districts
3522	3522	computed in accordance with Section 5.23(d) [403.302(d)], Tax
3523	3523	[Government] Code, without any deduction for residence homestead
3524	3524	exemptions granted under Section 11.13(n), Tax Code.
3525	3525	(d) If the commissioner determines that the amount of funds
3526	3526	available under Subsection (a)(1) or (2) does not at least equal the
3527	3527	total amount of state funding to which districts would be entitled
3528	3528	if state funding under this chapter were based on the taxable values
3529	3529	of property in school districts computed in accordance with Section
3530	3530	5.23(d)(2) [403.302(d)(2)], Tax [Government] Code, the
3531	3531	commissioner may, to the extent necessary, provide state funding
3532	3532	based on a uniform lesser fraction of the deduction under Section
3533	3533	5.23(d)(2) [403.302(d)(2)], Tax [Government] Code.
3534	3534	SECTION 2.133. Section 42.254, Education Code, is amended
3535	3535	to read as follows:
3536	3536	Sec. 42.254. ESTIMATES REQUIRED. (a) Not later than
3537	3537	October 1 of each even-numbered year:
3538	3538	(1) the agency shall submit to the legislature an
3539	3539	estimate of the tax rate and student enrollment of each school
3540	3540	district for the following biennium; and
3541	3541	(2) the State Property Tax Board [comptroller] shall
3542	3542	submit to the legislature an estimate of the total taxable value of
3543	3543	all property in the state as determined under Subchapter B [M],
3544	3544	Chapter 5 [403], Tax [Government] Code, for the following biennium.
3545	3545	(b) The agency and the State Property Tax Board
3546	3546	[comptroller] shall update the information provided to the
3547	3547	legislature under Subsection (a) not later than March 1 of each
3548	3548	odd-numbered year.
3549	3549	SECTION 2.134. Section 42.257(a), Education Code, is
3550	3550	amended to read as follows:
3551	3551	(a) If the final determination of an appeal under Chapter
3552	3552	42, Tax Code, results in a reduction in the taxable value of
3553	3553	property that exceeds five percent of the total taxable value of
3554	3554	property in the school district for the same tax year determined
3555	3555	under Subchapter B [M], Chapter 5 [403], Tax [Government] Code, the
3556	3556	commissioner shall request the State Property Tax Board
3557	3557	[comptroller] to adjust its taxable property value findings for
3558	3558	that year consistent with the final determination of the appraisal
3559	3559	appeal.
3560	3560	SECTION 2.135. Section 42.259(a)(4), Education Code, is
3561	3561	amended to read as follows:
3562	3562	(4) "Wealth per student" means the taxable property
3563	3563	values reported by the State Property Tax Board [comptroller] to
3564	3564	the commissioner under Section 42.252 divided by the number of
3565	3565	students in average daily attendance.
3566	3566	SECTION 2.136. Section 42.302(a), Education Code, is
3567	3567	amended to read as follows:
3568	3568	(a) Each school district is guaranteed a specified amount
3569	3569	per weighted student in state and local funds for each cent of tax
3570	3570	effort over that required for the district's local fund assignment
3571	3571	up to the maximum level specified in this subchapter. The amount of
3572	3572	state support, subject only to the maximum amount under Section
3573	3573	42.303, is determined by the formula:
3574	3574	GYA = (GL X WADA X DTR X 100) - LR
3575	3575	where:
3576	3576	"GYA" is the guaranteed yield amount of state funds to be
3577	3577	allocated to the district;
3578	3578	"GL" is the dollar amount guaranteed level of state and local
3579	3579	funds per weighted student per cent of tax effort, which is an
3580	3580	amount described by Subsection (a-1) or a greater amount for any
3581	3581	year provided by appropriation;
3582	3582	"WADA" is the number of students in weighted average daily
3583	3583	attendance, which is calculated by dividing the sum of the school
3584	3584	district's allotments under Subchapters B and C, less any allotment
3585	3585	to the district for transportation, any allotment under Section
3586	3586	42.158 or 42.160, and 50 percent of the adjustment under Section
3587	3587	42.102, by the basic allotment for the applicable year;
3588	3588	"DTR" is the district enrichment tax rate of the school
3589	3589	district, which is determined by subtracting the amounts specified
3590	3590	by Subsection (b) from the total amount of maintenance and
3591	3591	operations taxes collected by the school district for the
3592	3592	applicable school year and dividing the difference by the quotient
3593	3593	of the district's taxable value of property as determined under
3594	3594	Subchapter B [M], Chapter 5 [403], Tax [Government] Code, or, if
3595	3595	applicable, under Section 42.2521, divided by 100; and
3596	3596	"LR" is the local revenue, which is determined by multiplying
3597	3597	"DTR" by the quotient of the district's taxable value of property as
3598	3598	determined under Subchapter B [M], Chapter 5 [403], Tax
3599	3599	[Government] Code, or, if applicable, under Section 42.2521,
3600	3600	divided by 100.
3601	3601	SECTION 2.137. Section 46.003(a), Education Code, is
3602	3602	amended to read as follows:
3603	3603	(a) For each year, except as provided by Sections 46.005 and
3604	3604	46.006, a school district is guaranteed a specified amount per
3605	3605	student in state and local funds for each cent of tax effort, up to
3606	3606	the maximum rate under Subsection (b), to pay the principal of and
3607	3607	interest on eligible bonds issued to construct, acquire, renovate,
3608	3608	or improve an instructional facility. The amount of state support
3609	3609	is determined by the formula:
3610	3610	FYA = (FYL X ADA X BTR X 100) - (BTR X (DPV/100))
3611	3611	where:
3612	3612	"FYA" is the guaranteed facilities yield amount of state
3613	3613	funds allocated to the district for the year;
3614	3614	"FYL" is the dollar amount guaranteed level of state and
3615	3615	local funds per student per cent of tax effort, which is $35 or a
3616	3616	greater amount for any year provided by appropriation;
3617	3617	"ADA" is the greater of the number of students in average
3618	3618	daily attendance, as determined under Section 42.005, in the
3619	3619	district or 400;
3620	3620	"BTR" is the district's bond tax rate for the current year,
3621	3621	which is determined by dividing the amount budgeted by the district
3622	3622	for payment of eligible bonds by the quotient of the district's
3623	3623	taxable value of property as determined under Subchapter B [M],
3624	3624	Chapter 5 [403], Tax [Government] Code, or, if applicable, Section
3625	3625	42.2521, divided by 100; and
3626	3626	"DPV" is the district's taxable value of property as
3627	3627	determined under Subchapter B [M], Chapter 5 [403], Tax
3628	3628	[Government] Code, or, if applicable, Section 42.2521.
3629	3629	SECTION 2.138. Section 46.006(g), Education Code, is
3630	3630	amended to read as follows:
3631	3631	(g) In this section, "wealth per student" means a school
3632	3632	district's taxable value of property as determined under Subchapter
3633	3633	B [M], Chapter 5 [403], Tax [Government] Code, or, if applicable,
3634	3634	Section 42.2521, divided by the district's average daily attendance
3635	3635	as determined under Section 42.005.
3636	3636	SECTION 2.139. Section 46.032(a), Education Code, is
3637	3637	amended to read as follows:
3638	3638	(a) Each school district is guaranteed a specified amount
3639	3639	per student in state and local funds for each cent of tax effort to
3640	3640	pay the principal of and interest on eligible bonds. The amount of
3641	3641	state support, subject only to the maximum amount under Section
3642	3642	46.034, is determined by the formula:
3643	3643	EDA = (EDGL X ADA X EDTR X 100) - (EDTR X (DPV/100))
3644	3644	where:
3645	3645	"EDA" is the amount of state funds to be allocated to the
3646	3646	district for assistance with existing debt;
3647	3647	"EDGL" is the dollar amount guaranteed level of state and
3648	3648	local funds per student per cent of tax effort, which is $35 or a
3649	3649	greater amount for any year provided by appropriation;
3650	3650	"ADA" is the number of students in average daily attendance,
3651	3651	as determined under Section 42.005, in the district;
3652	3652	"EDTR" is the existing debt tax rate of the district, which is
3653	3653	determined by dividing the amount budgeted by the district for
3654	3654	payment of eligible bonds by the quotient of the district's taxable
3655	3655	value of property as determined under Subchapter B [M], Chapter 5
3656	3656	[403], Tax [Government] Code, or, if applicable, under Section
3657	3657	42.2521, divided by 100; and
3658	3658	"DPV" is the district's taxable value of property as
3659	3659	determined under Subchapter B [M], Chapter 5 [403], Tax
3660	3660	[Government] Code, or, if applicable, under Section 42.2521.
3661	3661	SECTION 2.140. The heading to Section 552.149, Government
3662	3662	Code, is amended to read as follows:
3663	3663	Sec. 552.149. EXCEPTION: CONFIDENTIALITY OF RECORDS OF
3664	3664	STATE PROPERTY TAX BOARD [COMPTROLLER] OR APPRAISAL DISTRICT
3665	3665	RECEIVED FROM PRIVATE ENTITY.
3666	3666	SECTION 2.141. Sections 552.149(a), (c), and (d),
3667	3667	Government Code, are amended to read as follows:
3668	3668	(a) Information relating to real property sales prices,
3669	3669	descriptions, characteristics, and other related information
3670	3670	received from a private entity by the State Property Tax Board
3671	3671	[comptroller] or the chief appraiser of an appraisal district under
3672	3672	Chapter 6, Tax Code, is excepted from the requirements of Section
3673	3673	552.021.
3674	3674	(c) Notwithstanding Subsection (a) or Section 5.25, Tax
3675	3675	Code [403.304], so as to assist a property owner or an appraisal
3676	3676	district in a protest filed under Section 5.24, Tax Code [403.303],
3677	3677	the property owner, the district, or an agent of the property owner
3678	3678	or district may, on request, obtain from the State Property Tax
3679	3679	Board [comptroller] any information, including confidential
3680	3680	information, obtained by the board [comptroller] in connection with
3681	3681	the board's [comptroller's] finding that is being protested.
3682	3682	Confidential information obtained by a property owner, an appraisal
3683	3683	district, or an agent of the property owner or district under this
3684	3684	subsection:
3685	3685	(1) remains confidential in the possession of the
3686	3686	property owner, district, or agent; and
3687	3687	(2) may not be disclosed to a person who is not
3688	3688	authorized to receive or inspect the information.
3689	3689	(d) Notwithstanding Subsection (a) or Section 5.25, Tax
3690	3690	Code [403.304], so as to assist a school district in the preparation
3691	3691	of a protest filed or to be filed under Section 5.24, Tax Code
3692	3692	[403.303], the school district or an agent of the school district
3693	3693	may, on request, obtain from the State Property Tax Board
3694	3694	[comptroller] or the appraisal district any information, including
3695	3695	confidential information, obtained by the board [comptroller] or
3696	3696	the appraisal district that relates to the appraisal of property
3697	3697	involved in the board's [comptroller's] finding that is being
3698	3698	protested. Confidential information obtained by a school district
3699	3699	or an agent of the school district under this subsection:
3700	3700	(1) remains confidential in the possession of the
3701	3701	school district or agent; and
3702	3702	(2) may not be disclosed to a person who is not
3703	3703	authorized to receive or inspect the information.
3704	3704	SECTION 2.142. Sections 825.405(h) and (i), Government
3705	3705	Code, are amended to read as follows:
3706	3706	(h) This section does not apply to state contributions for
3707	3707	members employed by a school district in a school year if the
3708	3708	district's effective tax rate for maintenance and operation
3709	3709	revenues for the tax year that ended in the preceding school year
3710	3710	equals or exceeds 125 percent of the statewide average effective
3711	3711	tax rate for school district maintenance and operation revenues for
3712	3712	that tax year. For a tax year, the statewide average effective tax
3713	3713	rate for school district maintenance and operation revenues is the
3714	3714	tax rate that, if applied to the statewide total appraised value of
3715	3715	taxable property for every school district in the state determined
3716	3716	under Section 5.23, Tax Code [403.302], would produce an amount
3717	3717	equal to the statewide total amount of maintenance and operation
3718	3718	taxes imposed in the tax year for every school district in the
3719	3719	state.
3720	3720	(i) Not later than the seventh day after the final date the
3721	3721	State Property Tax Board [comptroller] certifies to the
3722	3722	commissioner of education changes to the property value study
3723	3723	conducted under Subchapter B [M], Chapter 5, Tax Code [403], the
3724	3724	board [comptroller] shall certify to the Teacher Retirement System
3725	3725	of Texas:
3726	3726	(1) the effective tax rate for school district
3727	3727	maintenance and operation revenues for each school district in the
3728	3728	state for the immediately preceding tax year; and
3729	3729	(2) the statewide average effective tax rate for
3730	3730	school district maintenance and operation revenues for the
3731	3731	immediately preceding tax year.
3732	3732	SECTION 2.143. Section 61.040, Health and Safety Code, is
3733	3733	amended to read as follows:
3734	3734	Sec. 61.040. TAX INFORMATION. The State Property Tax Board
3735	3735	[comptroller] shall give the department information relating to:
3736	3736	(1) the taxable value of property taxable by each
3737	3737	county and each county's applicable general revenue tax levy for
3738	3738	the relevant period; and
3739	3739	(2) the amount of sales and use tax revenue received by
3740	3740	each county for the relevant period.
3741	3741	SECTION 2.144. Section 1151.1015, Occupations Code, is
3742	3742	amended to read as follows:
3743	3743	Sec. 1151.1015. ASSISTANCE FROM STATE PROPERTY TAX BOARD
3744	3744	[COMPTROLLER]. The State Property Tax Board [comptroller] shall
3745	3745	enter into a memorandum of understanding with the department under
3746	3746	which the board [comptroller] shall provide:
3747	3747	(1) information on the educational needs of and
3748	3748	opportunities for tax professionals;
3749	3749	(2) review and approval of all required educational
3750	3750	courses, examinations, and continuing education programs for
3751	3751	registrants;
3752	3752	(3) a copy of any report issued by the board
3753	3753	[comptroller] under Section 5.102, Tax Code, and if requested by
3754	3754	the department a copy of any work papers or other documents
3755	3755	collected or created in connection with a report issued under that
3756	3756	section; and
3757	3757	(4) information and assistance regarding
3758	3758	administrative proceedings conducted under the commission's rules
3759	3759	or this chapter.
3760	3760	SECTION 2.145. Sections 1151.1581(b) and (e), Occupations
3761	3761	Code, are amended to read as follows:
3762	3762	(b) The State Property Tax Board [comptroller] must review
3763	3763	and approve all continuing education programs for registrants.
3764	3764	(e) The State Property Tax Board [comptroller] may set fees
3765	3765	for continuing education courses and providers of continuing
3766	3766	education courses in amounts reasonable and necessary to cover the
3767	3767	board's [comptroller's] costs in administering the board's
3768	3768	[comptroller's] duties under this section.
3769	3769	SECTION 2.146. Section 1151.161(c), Occupations Code, is
3770	3770	amended to read as follows:
3771	3771	(c) The department may accept, develop, or contract for the
3772	3772	examinations required by this section, including the
3773	3773	administration of the examinations. The State Property Tax Board
3774	3774	[comptroller] must approve the content of an examination accepted,
3775	3775	developed, or contracted for by the department. The department may
3776	3776	require a third-party vendor to collect a fee associated with the
3777	3777	examination directly from examinees.
3778	3778	SECTION 2.147. Section 1151.202(c), Occupations Code, is
3779	3779	amended to read as follows:
3780	3780	(c) Before imposing an administrative penalty under
3781	3781	Subchapter F, Chapter 51, against a registrant, the department must
3782	3782	consider evidence that the registrant:
3783	3783	(1) attempted in good faith to implement or execute a
3784	3784	law, policy, rule, order, budgetary restriction, or other
3785	3785	regulation provided by the laws of this state, the State Property
3786	3786	Tax Board [comptroller], or the governing body or the chief
3787	3787	administrator of the appraisal district or taxing jurisdiction that
3788	3788	employs the registrant;
3789	3789	(2) acted on the advice of counsel or the State
3790	3790	Property Tax Board [comptroller]; or
3791	3791	(3) had discretion over the matter on which the
3792	3792	complaint is based, if the complaint is based solely on grounds that
3793	3793	the registrant decided incorrectly or failed to exercise discretion
3794	3794	in favor of the complainant.
3795	3795	SECTION 2.148. Section 1151.204(c), Occupations Code, is
3796	3796	amended to read as follows:
3797	3797	(c) This section does not apply to:
3798	3798	(1) a matter referred to the department by the State
3799	3799	Property Tax Board [comptroller] under Section 5.102, Tax Code, or
3800	3800	a successor statute;
3801	3801	(2) a complaint concerning a registrant's failure to
3802	3802	comply with the registration and certification requirements of this
3803	3803	chapter; or
3804	3804	(3) a complaint concerning a newly appointed chief
3805	3805	appraiser's failure to complete the training program described by
3806	3806	Section 1151.164.
3807	3807	SECTION 2.149. Section 1152.204(c), Occupations Code, is
3808	3808	amended to read as follows:
3809	3809	(c) The commission may recognize an educational program or
3810	3810	course:
3811	3811	(1) related to property tax consulting services; and
3812	3812	(2) offered or sponsored by a public provider or a
3813	3813	recognized private provider, including:
3814	3814	(A) the State Property Tax Board [comptroller];
3815	3815	(B) the State Bar of Texas;
3816	3816	(C) the Texas Real Estate Commission;
3817	3817	(D) an institution of higher education that meets
3818	3818	program and accreditation standards comparable to those for public
3819	3819	institutions of higher education as determined by the Texas Higher
3820	3820	Education Coordinating Board; or
3821	3821	(E) a nonprofit and voluntary trade association,
3822	3822	institute, or organization:
3823	3823	(i) whose membership consists primarily of
3824	3824	persons who represent property owners in property tax or
3825	3825	transactional tax matters;
3826	3826	(ii) that has written experience and
3827	3827	examination requirements for membership or for granting
3828	3828	professional designation to its members; and
3829	3829	(iii) that subscribes to a code of
3830	3830	professional conduct or ethics.
3831	3831	ARTICLE 3. TRANSITION AND EFFECTIVE DATE
3832	3832	SECTION 3.01. (a) On January 1, 2016:
3833	3833	(1) the property tax assistance division of the office
3834	3834	of the comptroller of public accounts is abolished and all powers
3835	3835	and duties of the division are transferred to the State Property Tax
3836	3836	Board;
3837	3837	(2) all obligations, rights, contracts,
3838	3838	appropriations, records, and property of the property tax
3839	3839	assistance division of the office of the comptroller of public
3840	3840	accounts are transferred to the State Property Tax Board;
3841	3841	(3) a rule, policy, procedure, or decision of the
3842	3842	property tax assistance division of the office of the comptroller
3843	3843	of public accounts continues in effect as a rule, policy,
3844	3844	procedure, or decision of the State Property Tax Board, in
3845	3845	accordance with Subdivision (1) of this subsection, until
3846	3846	superseded by a later act of the State Property Tax Board; and
3847	3847	(4) a reference in law to the property tax assistance
3848	3848	division of the office of the comptroller of public accounts or to
3849	3849	the comptroller in a law concerning the former duties of the
3850	3850	division means the State Property Tax Board.
3851	3851	(b) The validity of a form adopted, contract or acquisition
3852	3852	made, proceeding begun, obligation incurred, right accrued, or
3853	3853	other action taken by or in connection with the authority of the
3854	3854	property tax assistance division of the office of the comptroller
3855	3855	of public accounts before it is abolished under Subsection (a) of
3856	3856	this section is not affected by this Act. To the extent those
3857	3857	actions continue to have any effect on or after January 1, 2016,
3858	3858	they are considered to be actions of the State Property Tax Board.
3859	3859	(c) The State Property Tax Board shall reimburse the general
3860	3860	revenue fund with all money received from appraisal districts or
3861	3861	property owners as reimbursement for the board's cost of conducting
3862	3862	performance audits.
3863	3863	(d) All appropriations made to the office of the comptroller
3864	3864	of public accounts to conduct the duties of the property tax
3865	3865	assistance division of that office are transferred to the State
3866	3866	Property Tax Board.
3867	3867	(e) As soon as practicable after the effective date of this
3868	3868	Act, but not later than October 1, 2015, the governor shall make
3869	3869	appointments to the State Property Tax Board. In making those
3870	3870	appointments, the governor shall appoint three members to terms
3871	3871	expiring March 1, 2017, two to terms expiring March 1, 2019, and two
3872	3872	to terms expiring March 1, 2021.
3873	3873	(f) The governor or the person appointed by the governor to
3874	3874	be the chair of the State Property Tax Board may designate a person
3875	3875	to perform ministerial duties necessary for posting notice of and
3876	3876	holding the first meeting of the board.
3877	3877	SECTION 3.02. (a) Not later than November 1, 2015, the
3878	3878	property tax assistance division of the office of the comptroller
3879	3879	of public accounts and the State Property Tax Board shall adopt a
3880	3880	comprehensive transition plan to transfer the powers and duties of
3881	3881	the division to the board under this Act. The comprehensive
3882	3882	transition plan may include an agreement for the provision of
3883	3883	office space, utilities and other facility services, and support
3884	3884	services and for the transfer of information technology as
3885	3885	necessary or appropriate to effect the transfer of the powers and
3886	3886	duties of the division to the board.
3887	3887	(b) Otherwise confidential information shared between the
3888	3888	property tax assistance division of the office of the comptroller
3889	3889	of public accounts and the State Property Tax Board remains subject
3890	3890	to the same confidentiality requirements and legal restrictions on
3891	3891	access to the information that are imposed by law on the entity that
3892	3892	originally obtained or collected the information.
3893	3893	(c) Information described in Subsection (b) of this section
3894	3894	may be shared between the property tax assistance division of the
3895	3895	office of the comptroller of public accounts and the State Property
3896	3896	Tax Board without the consent of the person who is the subject of
3897	3897	the information.
3898	3898	SECTION 3.03. (a) Not later than December 1, 2015, the head
3899	3899	of the property tax assistance division of the office of the
3900	3900	comptroller of public accounts shall meet with the State Property
3901	3901	Tax Board to provide for the transfer of essential personnel to the
3902	3902	board.
3903	3903	(b) The division shall continue, as necessary, to perform
3904	3904	the duties and functions being transferred to the board until the
3905	3905	transfer of agency duties and functions is complete.
3906	3906	SECTION 3.04. The Comptroller's Appraisal Review Board
3907	3907	Manual is renamed the State Property Tax Board's Appraisal Review
3908	3908	Board Manual. Any references to the Comptroller's Appraisal Review
3909	3909	Board Manual mean the State Property Tax Board's Appraisal Review
3910	3910	Board Manual.
3911	3911	SECTION 3.05. This Act applies only to a tax year beginning
3912	3912	on or after the effective date of this Act.
3913	3913	SECTION 3.06. This Act takes effect September 1, 2015.
3914	3914
3915	3915	I $10 billion or more
3916	3916
3917	3917	II $1 billion or more but less than $10 billion
3918	3918
3919	3919	III $500 million or more but less than $1 billion
3920	3920
3921	3921	IV $100 million or more but less than $500 million
3922	3922
3923	3923	V less than $100 million
3924	3924
3925	3925	I $200 million or more
3926	3926
3927	3927	II $90 million or more but less than $200 million
3928	3928
3929	3929	III $1 million or more but less than $90 million
3930	3930
3931	3931	IV $100,000 or more but less than $1 million
3932	3932
3933	3933	V less than $100,000