By: Murphy (Senate Sponsor - Bettencourt) H.B. No. 2228
(In the Senate - Received from the House May 5, 2017;
May 5, 2017, read first time and referred to Committee on Finance;
May 11, 2017, reported favorably by the following vote: Yeas 10,
Nays 0; May 11, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to deadlines for performing various functions in
connection with the ad valorem tax system.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.4391(a), Tax Code, is amended to read
as follows:
(a) The chief appraiser shall accept and approve or deny an
application for an exemption for freeport goods under Section
11.251 after the deadline for filing it has passed if it is filed
not later than June 15 [before the date the appraisal review board
approves the appraisal records].
SECTION 2. Section 21.09(b), Tax Code, is amended to read as
follows:
(b) A person claiming an allocation must apply for the
allocation each year the person claims the allocation. A person
claiming an allocation must file a completed allocation application
form before April [May] 1 and must provide the information required
by the form. If the property was not on the appraisal roll in the
preceding year, the deadline for filing the allocation application
form is extended to the 30th [45th] day after the date of receipt of
the notice of appraised value required by Section 25.19(a)(3). For
good cause shown, the chief appraiser shall extend the deadline for
filing an allocation application form by written order for a period
not to exceed 30 [60] days.
SECTION 3. Section 22.23, Tax Code, is amended by adding
Subsections (c) and (d) to read as follows:
(c) Notwithstanding Subsections (a) and (b), rendition
statements and property reports for property located in an
appraisal district in which one or more taxing units exempt
property under Section 11.251 must be delivered to the chief
appraiser not later than April 1. On written request by the
property owner, the chief appraiser shall extend the deadline
provided by this subsection for filing a rendition statement or
property report to May 1. The chief appraiser may further extend
the deadline an additional 15 days for good cause shown in writing
by the property owner.
(d) Notwithstanding any other provision of this section,
rendition statements and property reports for property regulated by
the Public Utility Commission of Texas, the Railroad Commission of
Texas, the federal Surface Transportation Board, or the Federal
Energy Regulatory Commission must be delivered to the chief
appraiser not later than April 30, except as provided by Section
22.02. The chief appraiser may extend the filing deadline 15 days
for good cause shown in writing by the property owner.
SECTION 4. Section 41.11(a), Tax Code, is amended to read as
follows:
(a) Not later than the date the appraisal review board
approves the appraisal records as provided by Section 41.12, the
secretary of the board shall deliver written notice to a property
owner of any change in the records that is ordered by the board as
provided by this subchapter and that will result in an increase in
the tax liability of the property owner. An owner who receives a
notice as provided by this section shall be entitled to protest such
action as provided by Section 41.44(a)(2) [41.44(a)(3)].
SECTION 5. Sections 41.44(a) and (c), Tax Code, are amended
to read as follows:
(a) Except as provided by Subsections (b), [(b-1),] (c),
(c-1), and (c-2), to be entitled to a hearing and determination of a
protest, the property owner initiating the protest must file a
written notice of the protest with the appraisal review board
having authority to hear the matter protested:
(1) not later than [before] May 15 [1] or [not later
than] the 30th day after the date that notice to the property owner
was delivered to the property owner as provided by Section 25.19,
[if the property is a single-family residence that qualifies for an
exemption under Section 11.13,] whichever is later;
(2) [before June 1 or not later than the 30th day after
the date that notice was delivered to the property owner as provided
by Section 25.19 in connection with any other property, whichever
is later;
[(3)] in the case of a protest of a change in the
appraisal records ordered as provided by Subchapter A of this
chapter or by Chapter 25, not later than the 30th day after the date
notice of the change is delivered to the property owner;
(3) [(4)] in the case of a determination that a change
in the use of land appraised under Subchapter C, D, E, or H, Chapter
23, has occurred, not later than the 30th day after the date the
notice of the determination is delivered to the property owner; or
(4) [(5)] in the case of a determination of
eligibility for a refund under Section 23.1243, not later than the
30th day after the date the notice of the determination is delivered
to the property owner.
(c) A property owner who files notice of a protest
authorized by Section 41.411 is entitled to a hearing and
determination of the protest if the property owner files the notice
prior to the date the taxes on the property to which the notice
applies become delinquent. An owner of land who files a notice of
protest under Subsection (a)(3) [(a)(4)] is entitled to a hearing
and determination of the protest without regard to whether the
appraisal records are approved.
SECTION 6. Section 41.44(b-1), Tax Code, is repealed.
SECTION 7. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 8. This Act takes effect January 1, 2018.
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