86R4318 JES-F
By: Lucio III H.B. No. 1050
A BILL TO BE ENTITLED
AN ACT
relating to the procedure by which information required to be
included in a notice of appraised value may be provided to a
property owner by the chief appraiser of an appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.19, Tax Code, is amended by amending
Subsections (b-1), (b-2), (i), and (j) and adding Subsection (b-3)
to read as follows:
(b-1) For real property, in addition to the information
required by Subsection (b), the chief appraiser shall state in a
notice required to be delivered under Subsection (a), the
difference, expressed as a percent increase or decrease, as
applicable, in the appraised value of the property for the current
tax year as compared to the fifth tax year before the current tax
year. The chief appraiser may provide the information required by
this subsection by directing the property owner to the appraisal
district's Internet website, if applicable, from which the property
owner may access the information.
(b-2) This subsection applies only to a notice of appraised
value for residential real property that has not qualified for a
residence homestead exemption in the current tax year. If the
records of the appraisal district indicate that the address of the
property is also the address of the owner of the property, in
addition to containing the applicable information required by
Subsections (b), (b-1), and (f), the notice must contain the
following statement in boldfaced 12-point type: "According to the
records of the appraisal district, the residential real property
described in this notice of appraised value is not currently being
allowed a residence homestead exemption from ad valorem taxation.
If the property is your home and you occupy it as your principal
place of residence, the property may qualify for one or more
residence homestead exemptions, which will reduce the amount of
taxes imposed on the property. The form needed to apply for a
residence homestead exemption is enclosed. Although the form may
state that the deadline for filing an application for a residence
homestead exemption is April 30, a late application for a residence
homestead exemption will be accepted if filed before February 1,
(insert year application must be filed). There is no fee or charge
for filing an application or a late application for a residence
homestead exemption." The notice must be accompanied by an
application form for a residence homestead exemption or by a
statement directing the owner of the property to the appraisal
district's Internet website, if applicable, from which the owner
may access the form.
(b-3) The chief appraiser may provide the information
required by Subsection (b)(5) by directing the property owner to
the appraisal district's Internet website, if applicable, from
which the property owner may access the information.
(i) Delivery with a notice required by Subsection (a) or (g)
of a copy of the pamphlet published by the comptroller under Section
5.06 or a copy of the notice published by the chief appraiser under
Section 41.70 or direction to the comptroller's or appraisal
district's Internet website, if applicable, from which the property
owner may access the pamphlet is sufficient to comply with the
requirement that the notice include the information specified by
Subsection (b)(7) or (g)(3), as applicable.
(j) The chief appraiser shall include with a notice required
by Subsection (a) or (g):
(1) a copy of a notice of protest form as prescribed by
the comptroller under Section 41.44(d) or a statement directing the
owner of the property to the comptroller's or appraisal district's
Internet website, if applicable, from which the owner may access
the form; and
(2) instructions for completing and mailing the form
to the appraisal review board and requesting a hearing on the
protest.
SECTION 2. The changes in law made by this Act apply only to
a notice of appraised value for a tax year beginning on or after the
effective date of this Act. A notice of appraised value for a tax
year beginning before the effective date of this Act is governed by
the law in effect immediately before the effective date of this Act,
and that law is continued in effect for that purpose.
SECTION 3. This Act takes effect January 1, 2020.