By: Workman (Senate Sponsor - Buckingham) H.B. No. 4329
(In the Senate - Received from the House May 19, 2017;
May 19, 2017, read first time and referred to Committee on
Administration; May 22, 2017, reported favorably by the following
vote: Yeas 7, Nays 0; May 22, 2017, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the Travis County Municipal Utility
District No. 3 to enter into certain agreements relating to the ad
valorem taxation of certain property located in the district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 8395, Special District
Local Laws Code, is amended by adding Section 8395.102 to read as
follows:
Sec. 8395.102. TAXPAYER AGREEMENTS. (a) The district and
an owner of property that is located in the district and exempt from
ad valorem taxation by the district may enter into an agreement to
allow the district to tax that property, subject to the provisions
of this section.
(b) The agreement must be filed with the chief appraiser of
the Travis County Appraisal District not later than December 31 of
the tax year preceding the first tax year for which the agreement is
effective. The agreement is effective until the earlier of:
(1) the date on which the agreement expires under the
terms of the agreement; or
(2) the date on which the property described by the
agreement is no longer entitled to exemption from ad valorem
taxation.
(c) Notwithstanding any other law, on receipt of an
agreement under this section, the chief appraiser shall, beginning
on January 1 of the first tax year following the year in which the
agreement is filed and for each subsequent tax year for which the
agreement is effective:
(1) consider the property that is the subject of the
agreement to be taxable by the district, but not by any other taxing
unit; and
(2) take all necessary steps to ensure the property
that is the subject of the agreement is listed as property that is
taxable by the district, but not by any other taxing unit, on the
appraisal roll that is certified by the chief appraiser to the
district's assessor under Section 26.01, Tax Code.
(d) In this section, "taxing unit" has the meaning assigned
by Section 1.04, Tax Code.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after January 1, 2018.
SECTION 3. This Act takes effect September 1, 2017.
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