| 1 | 1 | | 86R4318 JES-F |
|---|
| 2 | 2 | | By: Lucio III H.B. No. 1050 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the procedure by which information required to be |
|---|
| 8 | 8 | | included in a notice of appraised value may be provided to a |
|---|
| 9 | 9 | | property owner by the chief appraiser of an appraisal district. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Section 25.19, Tax Code, is amended by amending |
|---|
| 12 | 12 | | Subsections (b-1), (b-2), (i), and (j) and adding Subsection (b-3) |
|---|
| 13 | 13 | | to read as follows: |
|---|
| 14 | 14 | | (b-1) For real property, in addition to the information |
|---|
| 15 | 15 | | required by Subsection (b), the chief appraiser shall state in a |
|---|
| 16 | 16 | | notice required to be delivered under Subsection (a), the |
|---|
| 17 | 17 | | difference, expressed as a percent increase or decrease, as |
|---|
| 18 | 18 | | applicable, in the appraised value of the property for the current |
|---|
| 19 | 19 | | tax year as compared to the fifth tax year before the current tax |
|---|
| 20 | 20 | | year. The chief appraiser may provide the information required by |
|---|
| 21 | 21 | | this subsection by directing the property owner to the appraisal |
|---|
| 22 | 22 | | district's Internet website, if applicable, from which the property |
|---|
| 23 | 23 | | owner may access the information. |
|---|
| 24 | 24 | | (b-2) This subsection applies only to a notice of appraised |
|---|
| 25 | 25 | | value for residential real property that has not qualified for a |
|---|
| 26 | 26 | | residence homestead exemption in the current tax year. If the |
|---|
| 27 | 27 | | records of the appraisal district indicate that the address of the |
|---|
| 28 | 28 | | property is also the address of the owner of the property, in |
|---|
| 29 | 29 | | addition to containing the applicable information required by |
|---|
| 30 | 30 | | Subsections (b), (b-1), and (f), the notice must contain the |
|---|
| 31 | 31 | | following statement in boldfaced 12-point type: "According to the |
|---|
| 32 | 32 | | records of the appraisal district, the residential real property |
|---|
| 33 | 33 | | described in this notice of appraised value is not currently being |
|---|
| 34 | 34 | | allowed a residence homestead exemption from ad valorem taxation. |
|---|
| 35 | 35 | | If the property is your home and you occupy it as your principal |
|---|
| 36 | 36 | | place of residence, the property may qualify for one or more |
|---|
| 37 | 37 | | residence homestead exemptions, which will reduce the amount of |
|---|
| 38 | 38 | | taxes imposed on the property. The form needed to apply for a |
|---|
| 39 | 39 | | residence homestead exemption is enclosed. Although the form may |
|---|
| 40 | 40 | | state that the deadline for filing an application for a residence |
|---|
| 41 | 41 | | homestead exemption is April 30, a late application for a residence |
|---|
| 42 | 42 | | homestead exemption will be accepted if filed before February 1, |
|---|
| 43 | 43 | | (insert year application must be filed). There is no fee or charge |
|---|
| 44 | 44 | | for filing an application or a late application for a residence |
|---|
| 45 | 45 | | homestead exemption." The notice must be accompanied by an |
|---|
| 46 | 46 | | application form for a residence homestead exemption or by a |
|---|
| 47 | 47 | | statement directing the owner of the property to the appraisal |
|---|
| 48 | 48 | | district's Internet website, if applicable, from which the owner |
|---|
| 49 | 49 | | may access the form. |
|---|
| 50 | 50 | | (b-3) The chief appraiser may provide the information |
|---|
| 51 | 51 | | required by Subsection (b)(5) by directing the property owner to |
|---|
| 52 | 52 | | the appraisal district's Internet website, if applicable, from |
|---|
| 53 | 53 | | which the property owner may access the information. |
|---|
| 54 | 54 | | (i) Delivery with a notice required by Subsection (a) or (g) |
|---|
| 55 | 55 | | of a copy of the pamphlet published by the comptroller under Section |
|---|
| 56 | 56 | | 5.06 or a copy of the notice published by the chief appraiser under |
|---|
| 57 | 57 | | Section 41.70 or direction to the comptroller's or appraisal |
|---|
| 58 | 58 | | district's Internet website, if applicable, from which the property |
|---|
| 59 | 59 | | owner may access the pamphlet is sufficient to comply with the |
|---|
| 60 | 60 | | requirement that the notice include the information specified by |
|---|
| 61 | 61 | | Subsection (b)(7) or (g)(3), as applicable. |
|---|
| 62 | 62 | | (j) The chief appraiser shall include with a notice required |
|---|
| 63 | 63 | | by Subsection (a) or (g): |
|---|
| 64 | 64 | | (1) a copy of a notice of protest form as prescribed by |
|---|
| 65 | 65 | | the comptroller under Section 41.44(d) or a statement directing the |
|---|
| 66 | 66 | | owner of the property to the comptroller's or appraisal district's |
|---|
| 67 | 67 | | Internet website, if applicable, from which the owner may access |
|---|
| 68 | 68 | | the form; and |
|---|
| 69 | 69 | | (2) instructions for completing and mailing the form |
|---|
| 70 | 70 | | to the appraisal review board and requesting a hearing on the |
|---|
| 71 | 71 | | protest. |
|---|
| 72 | 72 | | SECTION 2. The changes in law made by this Act apply only to |
|---|
| 73 | 73 | | a notice of appraised value for a tax year beginning on or after the |
|---|
| 74 | 74 | | effective date of this Act. A notice of appraised value for a tax |
|---|
| 75 | 75 | | year beginning before the effective date of this Act is governed by |
|---|
| 76 | 76 | | the law in effect immediately before the effective date of this Act, |
|---|
| 77 | 77 | | and that law is continued in effect for that purpose. |
|---|
| 78 | 78 | | SECTION 3. This Act takes effect January 1, 2020. |
|---|