Texas 2017 - 85th Regular

Texas House Bill HB1880 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R3225 LHC-D
2	2	By: Hefner H.B. No. 1880
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of the additional ad valorem taxes imposed as
8	8	a result of certain changes in the use of open-space land appraised
9	9	as agricultural land.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1.07(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A notice required by Section 11.43(q), 11.45(d),
14	14	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
15	15	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
16	16	by certified mail.
17	17	SECTION 2. Section 23.20(g), Tax Code, is amended to read
18	18	as follows:
19	19	(g) A waiver of a special appraisal of property under
20	20	Subchapter C, [D,] E, F, or G [of this chapter] does not constitute
21	21	a change of use of the property or diversion of the property to
22	22	another use for purposes of the imposition of additional taxes
23	23	under any of those subchapters.
24	24	SECTION 3. Section 23.52(e), Tax Code, is amended to read
25	25	as follows:
26	26	(e) The [For the purposes of Section 23.55 of this code,
27	27	the] chief appraiser [also] shall determine the market value of
28	28	qualified open-space land and shall record both the market value
29	29	and the appraised value in the appraisal records.
30	30	SECTION 4. Section 23.551(a), Tax Code, is amended to read
31	31	as follows:
32	32	(a) If land appraised as provided by this subchapter is
33	33	owned by an individual 65 years of age or older, before making a
34	34	determination that [a change in use of] the land is no longer
35	35	eligible for appraisal under this subchapter [has occurred], the
36	36	chief appraiser shall deliver a written notice to the owner stating
37	37	that the chief appraiser believes [a change in use of] the land may
38	38	no longer be eligible for appraisal under this subchapter [have
39	39	occurred].
40	40	SECTION 5. Sections 31.01(c) and (c-1), Tax Code, are
41	41	amended to read as follows:
42	42	(c) The tax bill or a separate statement accompanying the
43	43	tax bill shall:
44	44	(1) identify the property subject to the tax;
45	45	(2) state the appraised value, assessed value, and
46	46	taxable value of the property;
47	47	(3) if the property is land appraised as provided by
48	48	Subchapter C, [D,] E, or H, Chapter 23, state the market value and
49	49	the taxable value for purposes of deferred or additional taxation
50	50	as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as
51	51	applicable;
52	52	(4) if the property is land appraised as provided by
53	53	Subchapter D, Chapter 23, state the market value of the land;
54	54	(5) state the assessment ratio for the unit;
55	55	(6) [(5)] state the type and amount of any partial
56	56	exemption applicable to the property, indicating whether it applies
57	57	to appraised or assessed value;
58	58	(7) [(6)] state the total tax rate for the unit;
59	59	(8) [(7)] state the amount of tax due, the due date,
60	60	and the delinquency date;
61	61	(9) [(8)] explain the payment option and discounts
62	62	provided by Sections 31.03 and 31.05, if available to the unit's
63	63	taxpayers, and state the date on which each of the discount periods
64	64	provided by Section 31.05 concludes, if the discounts are
65	65	available;
66	66	(10) [(9)] state the rates of penalty and interest
67	67	imposed for delinquent payment of the tax;
68	68	(11) [(10)] include the name and telephone number of
69	69	the assessor for the unit and, if different, of the collector for
70	70	the unit;
71	71	(12) [(11)] for real property, state for the current
72	72	tax year and each of the preceding five tax years:
73	73	(A) the appraised value and taxable value of the
74	74	property;
75	75	(B) the total tax rate for the unit;
76	76	(C) the amount of taxes imposed on the property
77	77	by the unit; and
78	78	(D) the difference, expressed as a percent
79	79	increase or decrease, as applicable, in the amount of taxes imposed
80	80	on the property by the unit compared to the amount imposed for the
81	81	preceding tax year; and
82	82	(13) [(12)] for real property, state the differences,
83	83	expressed as a percent increase or decrease, as applicable, in the
84	84	following for the current tax year as compared to the fifth tax year
85	85	before that tax year:
86	86	(A) the appraised value and taxable value of the
87	87	property;
88	88	(B) the total tax rate for the unit; and
89	89	(C) the amount of taxes imposed on the property
90	90	by the unit.
91	91	(c-1) If for any of the preceding six tax years any
92	92	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
93	93	to be included in a tax bill or separate statement is unavailable,
94	94	the tax bill or statement must state that the information is not
95	95	available for that year.
96	96	SECTION 6. Section 41.41(a), Tax Code, is amended to read as
97	97	follows:
98	98	(a) A property owner is entitled to protest before the
99	99	appraisal review board the following actions:
100	100	(1) determination of the appraised value of the
101	101	owner's property or, in the case of land appraised as provided by
102	102	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
103	103	or market value;
104	104	(2) unequal appraisal of the owner's property;
105	105	(3) inclusion of the owner's property on the appraisal
106	106	records;
107	107	(4) denial to the property owner in whole or in part of
108	108	a partial exemption;
109	109	(5) determination that the owner's land does not
110	110	qualify for appraisal as provided by Subchapter C, D, E, or H,
111	111	Chapter 23;
112	112	(6) identification of the taxing units in which the
113	113	owner's property is taxable in the case of the appraisal district's
114	114	appraisal roll;
115	115	(7) determination that the property owner is the owner
116	116	of property;
117	117	(8) a determination that a change in use of land
118	118	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
119	119	occurred; or
120	120	(9) any other action of the chief appraiser, appraisal
121	121	district, or appraisal review board that applies to and adversely
122	122	affects the property owner.
123	123	SECTION 7. Section 41.44(a), Tax Code, is amended to read as
124	124	follows:
125	125	(a) Except as provided by Subsections (b), (b-1), (c),
126	126	(c-1), and (c-2), to be entitled to a hearing and determination of a
127	127	protest, the property owner initiating the protest must file a
128	128	written notice of the protest with the appraisal review board
129	129	having authority to hear the matter protested:
130	130	(1) before May 1 or not later than the 30th day after
131	131	the date that notice to the property owner was delivered to the
132	132	property owner as provided by Section 25.19, if the property is a
133	133	single-family residence that qualifies for an exemption under
134	134	Section 11.13, whichever is later;
135	135	(2) before June 1 or not later than the 30th day after
136	136	the date that notice was delivered to the property owner as provided
137	137	by Section 25.19 in connection with any other property, whichever
138	138	is later;
139	139	(3) in the case of a protest of a change in the
140	140	appraisal records ordered as provided by Subchapter A of this
141	141	chapter or by Chapter 25, not later than the 30th day after the date
142	142	notice of the change is delivered to the property owner;
143	143	(4) in the case of a determination that a change in the
144	144	use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,
145	145	has occurred, not later than the 30th day after the date the notice
146	146	of the determination is delivered to the property owner; or
147	147	(5) in the case of a determination of eligibility for a
148	148	refund under Section 23.1243, not later than the 30th day after the
149	149	date the notice of the determination is delivered to the property
150	150	owner.
151	151	SECTION 8. Section 60.022, Agriculture Code, is amended to
152	152	read as follows:
153	153	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
154	154	Section 60.021 must:
155	155	(1) describe the boundaries of the proposed district
156	156	by metes and bounds or by lot and block number, if there is a
157	157	recorded map or plat and survey of the area;
158	158	(2) include a name for the proposed district, which
159	159	must include the term "Agricultural Development District";
160	160	(3) be signed by the landowners of any land to be
161	161	included within the proposed district and provide an acknowledgment
162	162	consistent with Section 121.001, Civil Practice and Remedies Code,
163	163	that the landowners desire the land to be included in the district;
164	164	(4) include the names of at least five persons who are
165	165	willing and qualified to serve as temporary directors of the
166	166	district;
167	167	(5) name each county in which any agricultural
168	168	facilities to be owned by the district are to be located;
169	169	(6) name each municipality in which any part of the
170	170	district is to be located;
171	171	(7) state the general nature of the proposed
172	172	development and the cost of the development as then estimated by the
173	173	petitioners;
174	174	(8) state the necessity and feasibility of the
175	175	proposed district and whether the district will serve the public
176	176	purpose of furthering agricultural interests;
177	177	(9) include a pledge that the district will make
178	178	payments in lieu of taxes to any school district and county in which
179	179	any real property to be owned by the district is located, in [as
180	180	follows:
181	181	[(A)] annual payments to each entity that are
182	182	equal to the amount of taxes imposed on the real property by the
183	183	entity in the year of the district's creation; and
184	184	[(B) a payment to each entity equal to the amount
185	185	that would be due under Section 23.55, Tax Code, on the district's
186	186	date of creation; and]
187	187	(10) include a pledge that, if the district employs
188	188	more than 50 persons, the district will make payments in lieu of
189	189	taxes to any school district, in addition to those made under
190	190	Subdivision (9), in an amount negotiated between the district and
191	191	the school district.
192	192	SECTION 9. Section 21.0421(e), Property Code, is amended to
193	193	read as follows:
194	194	(e) This section does not:
195	195	(1) authorize groundwater rights appraised separately
196	196	from the real property under this section to be appraised
197	197	separately from real property for property tax appraisal purposes;
198	198	or
199	199	(2) subject real property condemned for the purpose
200	200	described by Subsection (a) to an additional tax as provided by
201	201	Section 23.46 [or 23.55], Tax Code.
202	202	SECTION 10. The following provisions of the Tax Code are
203	203	repealed:
204	204	(1) Section 23.55; and
205	205	(2) Sections 23.58(c) and (d).
206	206	SECTION 11. The repeal of Section 23.55, Tax Code, by this
207	207	Act does not affect an additional tax imposed as a result of a
208	208	change of use of land appraised under Subchapter D, Chapter 23, Tax
209	209	Code, that occurred before the effective date of this Act, and the
210	210	former law is continued in effect for purposes of that tax.
211	211	SECTION 12. This Act takes effect September 1, 2017.