Texas 2017 - 85th Regular

Texas House Bill HB2228 Compare Versions

Version 1 (Old)

Version 2 (New)

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1		-	By: Murphy (Senate Sponsor - Bettencourt) H.B. No. 2228
2		-	(In the Senate - Received from the House May 5, 2017;
3		-	May 5, 2017, read first time and referred to Committee on Finance;
4		-	May 11, 2017, reported favorably by the following vote: Yeas 10,
5		-	Nays 0; May 11, 2017, sent to printer.)
6		-	Click here to see the committee vote
	1	+	H.B. No. 2228
7	2
8	3
9		-	A BILL TO BE ENTITLED
10	4		AN ACT
11	5		relating to deadlines for performing various functions in
12	6		connection with the ad valorem tax system.
13	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	8		SECTION 1. Section 11.4391(a), Tax Code, is amended to read
15	9		as follows:
16	10		(a) The chief appraiser shall accept and approve or deny an
17	11		application for an exemption for freeport goods under Section
18	12		11.251 after the deadline for filing it has passed if it is filed
19	13		not later than June 15 [before the date the appraisal review board
20	14		approves the appraisal records].
21	15		SECTION 2. Section 21.09(b), Tax Code, is amended to read as
22	16		follows:
23	17		(b) A person claiming an allocation must apply for the
24	18		allocation each year the person claims the allocation. A person
25	19		claiming an allocation must file a completed allocation application
26	20		form before April [May] 1 and must provide the information required
27	21		by the form. If the property was not on the appraisal roll in the
28	22		preceding year, the deadline for filing the allocation application
29	23		form is extended to the 30th [45th] day after the date of receipt of
30	24		the notice of appraised value required by Section 25.19(a)(3). For
31	25		good cause shown, the chief appraiser shall extend the deadline for
32	26		filing an allocation application form by written order for a period
33	27		not to exceed 30 [60] days.
34	28		SECTION 3. Section 22.23, Tax Code, is amended by adding
35	29		Subsections (c) and (d) to read as follows:
36	30		(c) Notwithstanding Subsections (a) and (b), rendition
37	31		statements and property reports for property located in an
38	32		appraisal district in which one or more taxing units exempt
39	33		property under Section 11.251 must be delivered to the chief
40	34		appraiser not later than April 1. On written request by the
41	35		property owner, the chief appraiser shall extend the deadline
42	36		provided by this subsection for filing a rendition statement or
43	37		property report to May 1. The chief appraiser may further extend
44	38		the deadline an additional 15 days for good cause shown in writing
45	39		by the property owner.
46	40		(d) Notwithstanding any other provision of this section,
47	41		rendition statements and property reports for property regulated by
48	42		the Public Utility Commission of Texas, the Railroad Commission of
49	43		Texas, the federal Surface Transportation Board, or the Federal
50	44		Energy Regulatory Commission must be delivered to the chief
51	45		appraiser not later than April 30, except as provided by Section
52	46		22.02. The chief appraiser may extend the filing deadline 15 days
53	47		for good cause shown in writing by the property owner.
54	48		SECTION 4. Section 41.11(a), Tax Code, is amended to read as
55	49		follows:
56	50		(a) Not later than the date the appraisal review board
57	51		approves the appraisal records as provided by Section 41.12, the
58	52		secretary of the board shall deliver written notice to a property
59	53		owner of any change in the records that is ordered by the board as
60	54		provided by this subchapter and that will result in an increase in
61	55		the tax liability of the property owner. An owner who receives a
62	56		notice as provided by this section shall be entitled to protest such
63	57		action as provided by Section 41.44(a)(2) [41.44(a)(3)].
64	58		SECTION 5. Sections 41.44(a) and (c), Tax Code, are amended
65	59		to read as follows:
66	60		(a) Except as provided by Subsections (b), [(b-1),] (c),
67	61		(c-1), and (c-2), to be entitled to a hearing and determination of a
68	62		protest, the property owner initiating the protest must file a
69	63		written notice of the protest with the appraisal review board
70	64		having authority to hear the matter protested:
71	65		(1) not later than [before] May 15 [1] or [not later
72	66		than] the 30th day after the date that notice to the property owner
73	67		was delivered to the property owner as provided by Section 25.19,
74	68		[if the property is a single-family residence that qualifies for an
75	69		exemption under Section 11.13,] whichever is later;
76	70		(2) [before June 1 or not later than the 30th day after
77	71		the date that notice was delivered to the property owner as provided
78	72		by Section 25.19 in connection with any other property, whichever
79	73		is later;
80	74		[(3)] in the case of a protest of a change in the
81	75		appraisal records ordered as provided by Subchapter A of this
82	76		chapter or by Chapter 25, not later than the 30th day after the date
83	77		notice of the change is delivered to the property owner;
84	78		(3) [(4)] in the case of a determination that a change
85	79		in the use of land appraised under Subchapter C, D, E, or H, Chapter
86	80		23, has occurred, not later than the 30th day after the date the
87	81		notice of the determination is delivered to the property owner; or
88	82		(4) [(5)] in the case of a determination of
89	83		eligibility for a refund under Section 23.1243, not later than the
90	84		30th day after the date the notice of the determination is delivered
91	85		to the property owner.
92	86		(c) A property owner who files notice of a protest
93	87		authorized by Section 41.411 is entitled to a hearing and
94	88		determination of the protest if the property owner files the notice
95	89		prior to the date the taxes on the property to which the notice
96	90		applies become delinquent. An owner of land who files a notice of
97	91		protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
98	92		and determination of the protest without regard to whether the
99	93		appraisal records are approved.
100	94		SECTION 6. Section 41.44(b-1), Tax Code, is repealed.
101	95		SECTION 7. This Act applies only to ad valorem taxes imposed
102	96		for a tax year beginning on or after the effective date of this Act.
103	97		SECTION 8. This Act takes effect January 1, 2018.
104		-	* * * * *
	98	+	______________________________ ______________________________
	99	+	President of the Senate Speaker of the House
	100	+	I certify that H.B. No. 2228 was passed by the House on May 4,
	101	+	2017, by the following vote: Yeas 142, Nays 0, 2 present, not
	102	+	voting.
	103	+	______________________________
	104	+	Chief Clerk of the House
	105	+	I certify that H.B. No. 2228 was passed by the Senate on May
	106	+	19, 2017, by the following vote: Yeas 31, Nays 0.
	107	+	______________________________
	108	+	Secretary of the Senate
	109	+	APPROVED: _____________________
	110	+	Date
	111	+	_____________________
	112	+	Governor