| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to notices of appraised value sent to property owners by |
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| 8 | 6 | | the chief appraisers of appraisal districts. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Sections 25.19(a) and (b), Tax Code, are amended |
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| 11 | 9 | | to read as follows: |
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| 12 | 10 | | (a) By April 1 or as soon thereafter as practicable if the |
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| 13 | 11 | | property is a single-family residence that qualifies for an |
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| 14 | 12 | | exemption under Section 11.13, or by May 1 or as soon thereafter as |
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| 15 | 13 | | practicable in connection with any other property, the chief |
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| 16 | 14 | | appraiser shall deliver a clear and understandable written notice |
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| 17 | 15 | | to a property owner of the appraised value of the property owner's |
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| 18 | 16 | | property if: |
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| 19 | 17 | | (1) the appraised value of the property is greater |
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| 20 | 18 | | than it was in the preceding year; |
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| 21 | 19 | | (2) the appraised value of the property is greater |
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| 22 | 20 | | than the value rendered by the property owner; [or] |
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| 23 | 21 | | (3) the property was not on the appraisal roll in the |
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| 24 | 22 | | preceding year; or |
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| 25 | 23 | | (4) an exemption or partial exemption approved for the |
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| 26 | 24 | | property for the preceding year was canceled or reduced for the |
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| 27 | 25 | | current year. |
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| 28 | 26 | | (b) The chief appraiser shall separate real from personal |
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| 29 | 27 | | property and include in the notice for each: |
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| 30 | 28 | | (1) a list of the taxing units in which the property is |
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| 31 | 29 | | taxable; |
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| 32 | 30 | | (2) the appraised value of the property in the |
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| 33 | 31 | | preceding year; |
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| 34 | 32 | | (3) the taxable value of the property in the preceding |
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| 35 | 33 | | year for each taxing unit taxing the property; |
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| 36 | 34 | | (4) the appraised value of the property for the |
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| 37 | 35 | | current year, [and] the kind and amount of each exemption and |
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| 38 | 36 | | partial exemption, if any, approved for the property for the |
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| 39 | 37 | | current year and for the preceding year, and, if an exemption or |
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| 40 | 38 | | partial exemption that was approved for the preceding year was |
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| 41 | 39 | | canceled or reduced for the current year, the amount of the |
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| 42 | 40 | | exemption or partial exemption canceled or reduced; |
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| 43 | 41 | | (5) if the appraised value is greater than it was in |
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| 44 | 42 | | the preceding year, the amount of tax that would be imposed on the |
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| 45 | 43 | | property on the basis of the tax rate for the preceding year; |
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| 46 | 44 | | (6) in italic typeface, the following statement: "The |
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| 47 | 45 | | Texas Legislature does not set the amount of your local taxes. Your |
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| 48 | 46 | | property tax burden is decided by your locally elected officials, |
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| 49 | 47 | | and all inquiries concerning your taxes should be directed to those |
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| 50 | 48 | | officials"; |
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| 51 | 49 | | (7) a detailed explanation of the time and procedure |
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| 52 | 50 | | for protesting the value; |
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| 53 | 51 | | (8) the date and place the appraisal review board will |
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| 54 | 52 | | begin hearing protests; and |
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| 55 | 53 | | (9) a brief explanation that the governing body of |
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| 56 | 54 | | each taxing unit decides whether or not taxes on the property will |
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| 57 | 55 | | increase and the appraisal district only determines the value of |
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| 58 | 56 | | the property. |
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| 59 | 57 | | SECTION 2. The changes in law made by this Act apply only to |
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| 60 | 58 | | a notice of appraised value for a tax year beginning on or after the |
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| 61 | 59 | | effective date of this Act. A notice of appraised value for a tax |
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| 62 | 60 | | year beginning before the effective date of this Act is governed by |
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| 63 | 61 | | the law in effect immediately before the effective date of this Act, |
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| 64 | 62 | | and that law is continued in effect for that purpose. |
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| 65 | 63 | | SECTION 3. This Act takes effect January 1, 2016. |
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| 64 | + | ______________________________ ______________________________ |
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| 65 | + | President of the Senate Speaker of the House |
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| 66 | + | I hereby certify that S.B. No. 1420 passed the Senate on |
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| 67 | + | April 20, 2015, by the following vote: Yeas 30, Nays 0. |
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| 68 | + | ______________________________ |
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| 69 | + | Secretary of the Senate |
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| 70 | + | I hereby certify that S.B. No. 1420 passed the House on |
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| 71 | + | May 22, 2015, by the following vote: Yeas 140, Nays 0, two |
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| 72 | + | present not voting. |
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| 73 | + | ______________________________ |
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| 74 | + | Chief Clerk of the House |
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| 75 | + | Approved: |
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| 76 | + | ______________________________ |
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| 77 | + | Date |
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| 78 | + | ______________________________ |
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| 79 | + | Governor |
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