Texas 2019 - 86th Regular

Texas House Bill HB1333 Compare Versions

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Version 2 (New)

Old	New		Differences
1		-	~~86R27777~~ LHC-D
	1	+	86R1642 LHC-D
2	2		By: Krause H.B. No. 1333
3		-	Substitute the following for H.B. No. 1333:
4		-	By: Sanford C.S.H.B. No. 1333
5	3
6	4
7	5		A BILL TO BE ENTITLED
8	6		AN ACT
9	7		relating to the administration of the ad valorem tax system.
10	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	9		SECTION 1. Section 1.07(a), Tax Code, is amended to read as
12	10		follows:
13	11		(a) An official or agency required by this title to deliver
14	12		a notice to a property owner may deliver the notice by regular
15	13		first-class mail, with postage prepaid, unless this section or
16	14		another provision of this title requires or authorizes a different
17	15		method of delivery or the parties agree that the notice must be
18	16		delivered as provided by Section 1.085 or 1.086.
19	17		SECTION 2. Chapter 1, Tax Code, is amended by adding Section
20	18		1.086 to read as follows:
21	19		Sec. 1.086. DELIVERY OF CERTAIN NOTICES BY E-MAIL. (a) On
22	20		the written request of the owner of a residential property that is
23	21		occupied by the owner as the owner's principal residence, the chief
24	22		appraiser of the appraisal district in which the property is
25	23		located shall send each notice required by this title related to the
26	24		following to the e-mail address of the owner:
27		-	(1) a change in value of the property;
28		-	(2) the eligibility of the property for an exemption;
29		-	or
30		-	(3) the grant, denial, cancellation, or other change
	25	+	(1) a change in value of the property; or
	26	+	(2) the grant, denial, cancellation, or other change
31	27		in the status of an exemption or exemption application applicable
32	28		to the property.
33	29		(b) A property owner must provide the e-mail address to
34	30		which the chief appraiser must send the notices described by
35	31		Subsection (a) in a request made under that subsection.
36	32		(c) A chief appraiser who delivers a notice electronically
37	33		under this section is not required to mail the same notice to the
38	34		property owner.
39	35		(d) A request made under this section remains in effect
40	36		until revoked by the property owner in a written revocation filed
41	37		with the chief appraiser.
42		-	(e) After a property owner makes a request under this
43		-	section and before a chief appraiser may deliver a notice
44		-	electronically under this section, the chief appraiser must send an
45		-	e-mail to the address provided by the property owner confirming the
46		-	owner's request to receive notices electronically.
47		-	(f) The chief appraiser of an appraisal district that
48		-	maintains an Internet website shall provide a form on the website
49		-	that a property owner may use to electronically make a request under
50		-	this section.
51		-	SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by
	38	+	SECTION 3. Section 6.03(a), Tax Code, is amended to read as
	39	+	follows:
	40	+	(a) The appraisal district is governed by a board of
	41	+	directors. Five directors are appointed by the taxing units that
	42	+	participate in the district as provided by this section. If the
	43	+	county assessor-collector is not appointed to the board, the county
	44	+	assessor-collector serves as a nonvoting director. The county
	45	+	assessor-collector is ineligible to serve if the board enters into
	46	+	a contract under Section 6.05(b) or if the commissioners court of
	47	+	the county enters into a contract under Section 6.24(b). To be
	48	+	eligible to serve on the board of directors, an individual other
	49	+	than a county assessor-collector serving as a nonvoting director
	50	+	must be a resident of the district and must have resided in the
	51	+	district for at least two years immediately preceding the date the
	52	+	individual takes office. An individual [who] is ineligible
	53	+	[otherwise eligible] to serve on the board if the individual is an
	54	+	officer or employee [is not ineligible because of membership on the
	55	+	governing body of a taxing unit. An employee] of a taxing unit that
	56	+	participates in the district [is not eligible to serve on the board
	57	+	unless the individual is also a member of the governing body or an
	58	+	elected official of a taxing unit that participates in the
	59	+	district].
	60	+	SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
52	61		adding Section 6.054 to read as follows:
53	62		Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL
54	63		DISTRICT. An individual may not be employed by an appraisal
55	64		district if the individual is:
56	65		(1) an officer of a taxing unit that participates in
57	66		the appraisal district; or
58	67		(2) an employee of a taxing unit that participates in
59	68		the appraisal district.
60		-	SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
	69	+	SECTION 5. Subchapter A, Chapter 6, Tax Code, is amended by
61	70		adding Section 6.16 to read as follows:
62	71		Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The
63	72		chief appraiser of each appraisal district shall maintain a list of
64	73		the following individuals who have designated themselves as an
65	74		individual who will provide free assistance to an owner of
66	75		residential property that is occupied by the owner as the owner's
67	76		principal residence:
68	77		(1) a real estate broker or sales agent licensed under
69	78		Chapter 1101, Occupations Code;
70	79		(2) a real estate appraiser licensed or certified
71	80		under Chapter 1103, Occupations Code; or
72	81		(3) a property tax consultant registered under Chapter
73	82		1152, Occupations Code.
74	83		(b) On the request of an owner described by Subsection (a),
75	84		the chief appraiser shall provide to the owner a copy of the list
76	85		maintained under this section.
77		-	(c) The list must:
78		-	(1) be organized by county;
79		-	(2) be available on the appraisal district's Internet
80		-	website, if the appraisal district maintains a website; and
81		-	(3) provide the name, contact information, and job
82		-	title of each individual who will provide free assistance.
83		-	(d) A person must designate himself or herself as an
84		-	individual who will provide free assistance by completing a form
85		-	prescribed by the chief appraiser and submitting the form to the
86		-	chief appraiser.
87		-	SECTION 5. Chapter 25, Tax Code, is amended by adding
	86	+	SECTION 6. Section 23.01(b), Tax Code, is amended to read as
	87	+	follows:
	88	+	(b) The market value of property shall be determined by the
	89	+	application of generally accepted appraisal methods and
	90	+	techniques. If the appraisal district determines the appraised
	91	+	value of a property using mass appraisal standards, the mass
	92	+	appraisal standards must comply with the Uniform Standards of
	93	+	Professional Appraisal Practice. The same or similar appraisal
	94	+	methods and techniques shall be used in appraising the same or
	95	+	similar kinds of property. However, each property shall be
	96	+	appraised based upon the individual characteristics that affect the
	97	+	property's market value, including cosmetic defects of the
	98	+	property, and all available evidence that is specific to the value
	99	+	of the property shall be taken into account in determining the
	100	+	property's market value.
	101	+	SECTION 7. Chapter 25, Tax Code, is amended by adding
88	102		Sections 25.192 and 25.193 to read as follows:
89	103		Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION
90	104		ELIGIBILITY. (a) This section applies only to residential
91	105		property that has not qualified for a residence homestead exemption
92	106		in the current tax year.
93	107		(b) If the records of the appraisal district indicate that
94	108		the address of the property is also the address of the owner of the
95	109		property, the chief appraiser must send to the property owner a
96	110		notice that contains:
97	111		(1) the following statement in boldfaced 18-point type
98	112		at the top of the first page of the notice: "NOTICE: A residence
99	113		homestead exemption from ad valorem taxation is NOT currently being
100	114		allowed on the property listed below. However, our records show
101	115		that this property may qualify for a residence homestead exemption,
102	116		which will reduce your taxes.";
103	117		(2) following the statement described by Subdivision
104	118		(1), the following statement in 12-point type: "According to the
105	119		records of the appraisal district, the property described in this
106	120		notice may be your primary residence and may qualify for a residence
107	121		homestead exemption from ad valorem taxation. If the property is
108	122		your home and you occupy it as your primary residence, the property
109	123		likely qualifies for one or more residence homestead exemptions,
110	124		which will reduce the amount of taxes imposed on the property. The
111	125		form needed to apply for a residence homestead exemption is
112	126		enclosed. Although the form may state that the deadline for filing
113	127		an application for a residence homestead exemption is April 30, a
114	128		late application for a residence homestead exemption will be
115	129		accepted if filed before February 1, (insert year application must
116	130		be filed). There is no fee or charge for filing an application or a
117	131		late application for a residence homestead exemption."; and
118	132		(3) following the statement described by Subdivision
119	133		(2), the address to which the notice is sent.
120	134		(c) The notice required by this section must be accompanied
121	135		by an application form for a residence homestead exemption.
122		-	(d) If a property owner has elected to receive notices by
123		-	e-mail as provided by Section 1.086, the notice required by this
124		-	section must be sent in that manner separately from any other notice
125		-	sent to the property owner by the chief appraiser.
	136	+	(d) The notice required by this section must be sent
	137	+	separately from any other notice sent to the property owner by the
	138	+	chief appraiser.
126	139		Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED
127	140		EXEMPTIONS. (a) By April 1 or as soon thereafter as practicable if
128	141		the property is a single-family residence that qualifies for an
129	142		exemption under Section 11.13, or by May 1 or as soon thereafter as
130	143		practicable in connection with residential property that does not
131	144		qualify for an exemption under Section 11.13, the chief appraiser
132	145		shall deliver a clear and understandable written notice to a
133	146		property owner if an exemption or partial exemption that was
134	147		approved for the preceding year was canceled or reduced for the
135	148		current year.
136		-	(b) If a property owner has elected to receive notices by
137		-	e-mail as provided by Section 1.086, for property described by that
138		-	section, the notice required by this section must be sent in that
139		-	manner regardless of whether the information was also included in a
140		-	notice under Section 25.19 and must be sent separately from any
141		-	other notice sent to the property owner by the chief appraiser.
142		-	SECTION 6. Section 25.19(b-2), Tax Code, is repealed.
143		-	SECTION 7. Section 25.19, Tax Code, as amended by this Act,
144		-	and Sections 25.192 and 25.193, Tax Code, as added by this Act,
145		-	apply only to a notice for a tax year beginning on or after the
146		-	effective date of this Act. A notice for a tax year beginning
147		-	before the effective date of this Act is governed by the law in
148		-	effect immediately before the effective date of this Act, and that
149		-	law is continued in effect for that purpose.
150		-	SECTION 8. This Act takes effect January 1, 2020.
	149	+	(b) The notice required by this section must be sent
	150	+	regardless of whether the information was also included in a notice
	151	+	under Section 25.19 and must be sent separately from any other
	152	+	notice sent to the property owner by the chief appraiser.
	153	+	SECTION 8. Section 25.19(b-2), Tax Code, is repealed.
	154	+	SECTION 9. (a) Section 6.03(a), Tax Code, as amended by
	155	+	this Act, does not affect the right of a person serving on the board
	156	+	of directors of an appraisal district on the effective date of this
	157	+	Act to complete the person's term on the board.
	158	+	(b) Section 23.01(b), Tax Code, as amended by this Act,
	159	+	applies only to the appraisal of property for ad valorem tax
	160	+	purposes for a tax year beginning on or after the effective date of
	161	+	this Act.
	162	+	(c) Section 25.19, Tax Code, as amended by this Act, and
	163	+	Sections 25.192 and 25.193, Tax Code, as added by this Act, apply
	164	+	only to a notice for a tax year beginning on or after the effective
	165	+	date of this Act. A notice for a tax year beginning before the
	166	+	effective date of this Act is governed by the law in effect
	167	+	immediately before the effective date of this Act, and that law is
	168	+	continued in effect for that purpose.
	169	+	SECTION 10. This Act takes effect January 1, 2020.