| 1 | 1 | | 86R4328 TJB-D |
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| 2 | 2 | | By: Gutierrez H.B. No. 4338 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to a limitation on increases in the appraised value for ad |
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| 8 | 8 | | valorem tax purposes of commercial real property. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 1.12(d), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (d) For purposes of this section, the appraisal ratio of a |
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| 13 | 13 | | homestead to which Section 23.23 applies or of commercial real |
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| 14 | 14 | | property to which Section 23.231 applies is the ratio of the |
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| 15 | 15 | | property's market value as determined by the appraisal district or |
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| 16 | 16 | | appraisal review board, as applicable, to the market value of the |
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| 17 | 17 | | property according to law. The appraisal ratio is not calculated |
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| 18 | 18 | | according to the appraised value of the property as limited by |
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| 19 | 19 | | Section 23.23 or 23.231. |
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| 20 | 20 | | SECTION 2. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 21 | 21 | | adding Section 23.231 to read as follows: |
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| 22 | 22 | | Sec. 23.231. LIMITATION ON APPRAISED VALUE OF COMMERCIAL |
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| 23 | 23 | | REAL PROPERTY. (a) In this section: |
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| 24 | 24 | | (1) "Commercial real property" means real property |
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| 25 | 25 | | zoned or otherwise authorized for and actually used for a purpose |
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| 26 | 26 | | other than single-family use, multifamily use, heavy industrial |
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| 27 | 27 | | use, or use as a quarry. |
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| 28 | 28 | | (2) "New improvement" means an improvement to |
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| 29 | 29 | | commercial real property made after the most recent appraisal of |
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| 30 | 30 | | the property that increases the market value of the property and the |
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| 31 | 31 | | value of which is not included in the appraised value of the |
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| 32 | 32 | | property for the preceding tax year. The term does not include |
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| 33 | 33 | | repairs to or ordinary maintenance of an existing structure or the |
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| 34 | 34 | | grounds or another feature of the property. |
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| 35 | 35 | | (b) This section does not apply to property appraised under |
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| 36 | 36 | | Subchapter C, D, E, F, G, or H. |
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| 37 | 37 | | (c) Notwithstanding the requirements of Section 25.18 and |
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| 38 | 38 | | regardless of whether the appraisal office has appraised the |
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| 39 | 39 | | property and determined the market value of the property for the tax |
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| 40 | 40 | | year, an appraisal office may increase the appraised value of a |
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| 41 | 41 | | parcel of commercial real property for a tax year to an amount not |
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| 42 | 42 | | to exceed the lesser of: |
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| 43 | 43 | | (1) the market value of the property for the most |
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| 44 | 44 | | recent tax year that the market value was determined by the |
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| 45 | 45 | | appraisal office; or |
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| 46 | 46 | | (2) the sum of: |
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| 47 | 47 | | (A) 10 percent of the appraised value of the |
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| 48 | 48 | | property for the preceding tax year; |
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| 49 | 49 | | (B) the appraised value of the property for the |
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| 50 | 50 | | preceding tax year; and |
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| 51 | 51 | | (C) the market value of all new improvements to |
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| 52 | 52 | | the property. |
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| 53 | 53 | | (d) When appraising a parcel of commercial real property, |
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| 54 | 54 | | the chief appraiser shall: |
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| 55 | 55 | | (1) appraise the property at its market value; and |
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| 56 | 56 | | (2) include in the appraisal records both the market |
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| 57 | 57 | | value of the property and the amount computed under Subsection |
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| 58 | 58 | | (c)(2). |
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| 59 | 59 | | (e) The limitation provided by Subsection (c) takes effect |
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| 60 | 60 | | as to a parcel of commercial real property on January 1 of the tax |
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| 61 | 61 | | year following the first tax year in which the owner owns the |
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| 62 | 62 | | property on January 1 and in which the property meets the definition |
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| 63 | 63 | | of commercial real property. The limitation expires on January 1 of |
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| 64 | 64 | | the tax year following the first tax year in which the owner of the |
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| 65 | 65 | | property ceases to own the property or the property no longer meets |
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| 66 | 66 | | the definition of commercial real property. |
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| 67 | 67 | | (f) Notwithstanding Subsections (a)(2) and (c) and except |
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| 68 | 68 | | as provided by Subdivision (2) of this subsection, an improvement |
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| 69 | 69 | | to property that would otherwise constitute a new improvement is |
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| 70 | 70 | | not treated as a new improvement if the improvement is a replacement |
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| 71 | 71 | | structure for a structure that was rendered unusable by a casualty |
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| 72 | 72 | | or by wind or water damage. For purposes of appraising the property |
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| 73 | 73 | | under Subsection (c) in the tax year in which the structure would |
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| 74 | 74 | | have constituted a new improvement: |
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| 75 | 75 | | (1) the appraised value the property would have had in |
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| 76 | 76 | | the preceding tax year if the casualty or damage had not occurred is |
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| 77 | 77 | | considered to be the appraised value of the property for that year, |
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| 78 | 78 | | regardless of whether that appraised value exceeds the actual |
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| 79 | 79 | | appraised value of the property for that year as limited by |
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| 80 | 80 | | Subsection (c); and |
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| 81 | 81 | | (2) the replacement structure is considered to be a |
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| 82 | 82 | | new improvement only if: |
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| 83 | 83 | | (A) the square footage of the replacement |
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| 84 | 84 | | structure exceeds that of the replaced structure as that structure |
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| 85 | 85 | | existed before the casualty or damage occurred; or |
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| 86 | 86 | | (B) the exterior of the replacement structure is |
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| 87 | 87 | | of higher quality construction and composition than that of the |
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| 88 | 88 | | replaced structure. |
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| 89 | 89 | | (g) In this subsection, "disaster recovery program" means a |
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| 90 | 90 | | disaster recovery program funded with community development block |
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| 91 | 91 | | grant disaster recovery money authorized by federal law. |
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| 92 | 92 | | Notwithstanding Subsection (f)(2), and only to the extent necessary |
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| 93 | 93 | | to satisfy the requirements of a disaster recovery program, a |
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| 94 | 94 | | replacement structure described by that subdivision is not |
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| 95 | 95 | | considered to be a new improvement if to satisfy the requirements of |
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| 96 | 96 | | the disaster recovery program it was necessary that: |
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| 97 | 97 | | (1) the square footage of the replacement structure |
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| 98 | 98 | | exceed that of the replaced structure as that structure existed |
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| 99 | 99 | | before the casualty or damage occurred; or |
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| 100 | 100 | | (2) the exterior of the replacement structure be of |
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| 101 | 101 | | higher quality construction and composition than that of the |
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| 102 | 102 | | replaced structure. |
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| 103 | 103 | | SECTION 3. Sections 25.19(b) and (g), Tax Code, are amended |
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| 104 | 104 | | to read as follows: |
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| 105 | 105 | | (b) The chief appraiser shall separate real from personal |
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| 106 | 106 | | property and include in the notice for each: |
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| 107 | 107 | | (1) a list of the taxing units in which the property is |
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| 108 | 108 | | taxable; |
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| 109 | 109 | | (2) the appraised value of the property in the |
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| 110 | 110 | | preceding year; |
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| 111 | 111 | | (3) the taxable value of the property in the preceding |
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| 112 | 112 | | year for each taxing unit taxing the property; |
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| 113 | 113 | | (4) the appraised value of the property for the |
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| 114 | 114 | | current year, the kind and amount of each exemption and partial |
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| 115 | 115 | | exemption, if any, approved for the property for the current year |
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| 116 | 116 | | and for the preceding year, and, if an exemption or partial |
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| 117 | 117 | | exemption that was approved for the preceding year was canceled or |
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| 118 | 118 | | reduced for the current year, the amount of the exemption or partial |
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| 119 | 119 | | exemption canceled or reduced; |
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| 120 | 120 | | (4-a) a statement of whether the property qualifies |
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| 121 | 121 | | for the limitation on appraised value provided by Section 23.231; |
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| 122 | 122 | | (5) if the appraised value is greater than it was in |
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| 123 | 123 | | the preceding year, the amount of tax that would be imposed on the |
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| 124 | 124 | | property on the basis of the tax rate for the preceding year; |
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| 125 | 125 | | (6) in italic typeface, the following |
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| 126 | 126 | | statement: "The Texas Legislature does not set the amount of your |
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| 127 | 127 | | local taxes. Your property tax burden is decided by your locally |
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| 128 | 128 | | elected officials, and all inquiries concerning your taxes should |
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| 129 | 129 | | be directed to those officials"; |
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| 130 | 130 | | (7) a detailed explanation of the time and procedure |
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| 131 | 131 | | for protesting the value; |
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| 132 | 132 | | (8) the date and place the appraisal review board will |
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| 133 | 133 | | begin hearing protests; and |
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| 134 | 134 | | (9) a brief explanation that the governing body of |
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| 135 | 135 | | each taxing unit decides whether or not taxes on the property will |
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| 136 | 136 | | increase and the appraisal district only determines the value of |
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| 137 | 137 | | the property. |
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| 138 | 138 | | (g) By April 1 or as soon thereafter as practicable if the |
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| 139 | 139 | | property is a single-family residence that qualifies for an |
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| 140 | 140 | | exemption under Section 11.13, or by May 1 or as soon thereafter as |
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| 141 | 141 | | practicable in connection with any other property, the chief |
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| 142 | 142 | | appraiser shall deliver a written notice to the owner of each |
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| 143 | 143 | | property not included in a notice required to be delivered under |
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| 144 | 144 | | Subsection (a), if the property was reappraised in the current tax |
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| 145 | 145 | | year, if the ownership of the property changed during the preceding |
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| 146 | 146 | | year, or if the property owner or the agent of a property owner |
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| 147 | 147 | | authorized under Section 1.111 makes a written request for the |
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| 148 | 148 | | notice. The chief appraiser shall separate real from personal |
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| 149 | 149 | | property and include in the notice for each property: |
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| 150 | 150 | | (1) the appraised value of the property in the |
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| 151 | 151 | | preceding year; |
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| 152 | 152 | | (2) the appraised value of the property for the |
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| 153 | 153 | | current year and the kind of each partial exemption, if any, |
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| 154 | 154 | | approved for the current year; |
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| 155 | 155 | | (2-a) a statement of whether the property qualifies |
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| 156 | 156 | | for the limitation on appraised value provided by Section 23.231; |
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| 157 | 157 | | (3) a detailed explanation of the time and procedure |
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| 158 | 158 | | for protesting the value; and |
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| 159 | 159 | | (4) the date and place the appraisal review board will |
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| 160 | 160 | | begin hearing protests. |
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| 161 | 161 | | SECTION 4. Section 41.41(a), Tax Code, is amended to read as |
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| 162 | 162 | | follows: |
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| 163 | 163 | | (a) A property owner is entitled to protest before the |
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| 164 | 164 | | appraisal review board the following actions: |
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| 165 | 165 | | (1) determination of the appraised value of the |
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| 166 | 166 | | owner's property or, in the case of land appraised as provided by |
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| 167 | 167 | | Subchapter C, D, E, or H, Chapter 23, determination of its appraised |
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| 168 | 168 | | or market value; |
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| 169 | 169 | | (2) unequal appraisal of the owner's property; |
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| 170 | 170 | | (3) inclusion of the owner's property on the appraisal |
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| 171 | 171 | | records; |
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| 172 | 172 | | (4) denial to the property owner in whole or in part of |
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| 173 | 173 | | a partial exemption; |
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| 174 | 174 | | (4-a) determination that the owner's property does not |
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| 175 | 175 | | qualify for the limitation on appraised value provided by Section |
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| 176 | 176 | | 23.231; |
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| 177 | 177 | | (5) determination that the owner's land does not |
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| 178 | 178 | | qualify for appraisal as provided by Subchapter C, D, E, or H, |
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| 179 | 179 | | Chapter 23; |
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| 180 | 180 | | (6) identification of the taxing units in which the |
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| 181 | 181 | | owner's property is taxable in the case of the appraisal district's |
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| 182 | 182 | | appraisal roll; |
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| 183 | 183 | | (7) determination that the property owner is the owner |
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| 184 | 184 | | of property; |
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| 185 | 185 | | (8) a determination that a change in use of land |
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| 186 | 186 | | appraised under Subchapter C, D, E, or H, Chapter 23, has occurred; |
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| 187 | 187 | | or |
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| 188 | 188 | | (9) any other action of the chief appraiser, appraisal |
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| 189 | 189 | | district, or appraisal review board that applies to and adversely |
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| 190 | 190 | | affects the property owner. |
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| 191 | 191 | | SECTION 5. Section 42.26(d), Tax Code, is amended to read as |
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| 192 | 192 | | follows: |
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| 193 | 193 | | (d) For purposes of this section, the value of the property |
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| 194 | 194 | | subject to the suit and the value of a comparable property or sample |
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| 195 | 195 | | property that is used for comparison must be the market value |
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| 196 | 196 | | determined by the appraisal district when the property is [a |
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| 197 | 197 | | residence homestead] subject to the limitation on appraised value |
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| 198 | 198 | | imposed by Section 23.23 or 23.231. |
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| 199 | 199 | | SECTION 6. Sections 403.302(d) and (i), Government Code, |
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| 200 | 200 | | are amended to read as follows: |
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| 201 | 201 | | (d) For the purposes of this section, "taxable value" means |
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| 202 | 202 | | the market value of all taxable property less: |
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| 203 | 203 | | (1) the total dollar amount of any residence homestead |
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| 204 | 204 | | exemptions lawfully granted under Section 11.13(b) or (c), Tax |
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| 205 | 205 | | Code, in the year that is the subject of the study for each school |
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| 206 | 206 | | district; |
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| 207 | 207 | | (2) one-half of the total dollar amount of any |
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| 208 | 208 | | residence homestead exemptions granted under Section 11.13(n), Tax |
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| 209 | 209 | | Code, in the year that is the subject of the study for each school |
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| 210 | 210 | | district; |
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| 211 | 211 | | (3) the total dollar amount of any exemptions granted |
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| 212 | 212 | | before May 31, 1993, within a reinvestment zone under agreements |
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| 213 | 213 | | authorized by Chapter 312, Tax Code; |
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| 214 | 214 | | (4) subject to Subsection (e), the total dollar amount |
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| 215 | 215 | | of any captured appraised value of property that: |
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| 216 | 216 | | (A) is within a reinvestment zone created on or |
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| 217 | 217 | | before May 31, 1999, or is proposed to be included within the |
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| 218 | 218 | | boundaries of a reinvestment zone as the boundaries of the zone and |
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| 219 | 219 | | the proposed portion of tax increment paid into the tax increment |
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| 220 | 220 | | fund by a school district are described in a written notification |
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| 221 | 221 | | provided by the municipality or the board of directors of the zone |
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| 222 | 222 | | to the governing bodies of the other taxing units in the manner |
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| 223 | 223 | | provided by former Section 311.003(e), Tax Code, before May 31, |
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| 224 | 224 | | 1999, and within the boundaries of the zone as those boundaries |
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| 225 | 225 | | existed on September 1, 1999, including subsequent improvements to |
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| 226 | 226 | | the property regardless of when made; |
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| 227 | 227 | | (B) generates taxes paid into a tax increment |
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| 228 | 228 | | fund created under Chapter 311, Tax Code, under a reinvestment zone |
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| 229 | 229 | | financing plan approved under Section 311.011(d), Tax Code, on or |
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| 230 | 230 | | before September 1, 1999; and |
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| 231 | 231 | | (C) is eligible for tax increment financing under |
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| 232 | 232 | | Chapter 311, Tax Code; |
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| 233 | 233 | | (5) the total dollar amount of any captured appraised |
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| 234 | 234 | | value of property that: |
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| 235 | 235 | | (A) is within a reinvestment zone: |
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| 236 | 236 | | (i) created on or before December 31, 2008, |
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| 237 | 237 | | by a municipality with a population of less than 18,000; and |
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| 238 | 238 | | (ii) the project plan for which includes |
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| 239 | 239 | | the alteration, remodeling, repair, or reconstruction of a |
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| 240 | 240 | | structure that is included on the National Register of Historic |
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| 241 | 241 | | Places and requires that a portion of the tax increment of the zone |
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| 242 | 242 | | be used for the improvement or construction of related facilities |
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| 243 | 243 | | or for affordable housing; |
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| 244 | 244 | | (B) generates school district taxes that are paid |
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| 245 | 245 | | into a tax increment fund created under Chapter 311, Tax Code; and |
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| 246 | 246 | | (C) is eligible for tax increment financing under |
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| 247 | 247 | | Chapter 311, Tax Code; |
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| 248 | 248 | | (6) the total dollar amount of any exemptions granted |
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| 249 | 249 | | under Section 11.251 or 11.253, Tax Code; |
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| 250 | 250 | | (7) the difference between the comptroller's estimate |
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| 251 | 251 | | of the market value and the productivity value of land that |
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| 252 | 252 | | qualifies for appraisal on the basis of its productive capacity, |
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| 253 | 253 | | except that the productivity value estimated by the comptroller may |
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| 254 | 254 | | not exceed the fair market value of the land; |
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| 255 | 255 | | (8) the portion of the appraised value of residence |
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| 256 | 256 | | homesteads of individuals who receive a tax limitation under |
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| 257 | 257 | | Section 11.26, Tax Code, on which school district taxes are not |
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| 258 | 258 | | imposed in the year that is the subject of the study, calculated as |
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| 259 | 259 | | if the residence homesteads were appraised at the full value |
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| 260 | 260 | | required by law; |
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| 261 | 261 | | (9) a portion of the market value of property not |
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| 262 | 262 | | otherwise fully taxable by the district at market value because of: |
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| 263 | 263 | | (A) action required by statute or the |
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| 264 | 264 | | constitution of this state, other than Section 11.311, Tax Code, |
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| 265 | 265 | | that, if the tax rate adopted by the district is applied to it, |
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| 266 | 266 | | produces an amount equal to the difference between the tax that the |
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| 267 | 267 | | district would have imposed on the property if the property were |
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| 268 | 268 | | fully taxable at market value and the tax that the district is |
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| 269 | 269 | | actually authorized to impose on the property, if this subsection |
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| 270 | 270 | | does not otherwise require that portion to be deducted; or |
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| 271 | 271 | | (B) action taken by the district under Subchapter |
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| 272 | 272 | | B or C, Chapter 313, Tax Code, before the expiration of the |
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| 273 | 273 | | subchapter; |
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| 274 | 274 | | (10) the market value of all tangible personal |
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| 275 | 275 | | property, other than manufactured homes, owned by a family or |
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| 276 | 276 | | individual and not held or used for the production of income; |
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| 277 | 277 | | (11) the appraised value of property the collection of |
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| 278 | 278 | | delinquent taxes on which is deferred under Section 33.06, Tax |
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| 279 | 279 | | Code; |
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| 280 | 280 | | (12) the portion of the appraised value of property |
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| 281 | 281 | | the collection of delinquent taxes on which is deferred under |
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| 282 | 282 | | Section 33.065, Tax Code; and |
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| 283 | 283 | | (13) the amount by which the market value of property |
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| 284 | 284 | | [a residence homestead] to which Section 23.23 or 23.231, Tax Code, |
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| 285 | 285 | | applies exceeds the appraised value of that property as calculated |
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| 286 | 286 | | under Section 23.23 or 23.231, Tax Code, as applicable [that |
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| 287 | 287 | | section]. |
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| 288 | 288 | | (i) If the comptroller determines in the study that the |
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| 289 | 289 | | market value of property in a school district as determined by the |
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| 290 | 290 | | appraisal district that appraises property for the school district, |
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| 291 | 291 | | less the total of the amounts and values listed in Subsection (d) as |
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| 292 | 292 | | determined by that appraisal district, is valid, the comptroller, |
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| 293 | 293 | | in determining the taxable value of property in the school district |
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| 294 | 294 | | under Subsection (d), shall for purposes of Subsection (d)(13) |
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| 295 | 295 | | subtract from the market value as determined by the appraisal |
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| 296 | 296 | | district of properties [residence homesteads] to which Section |
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| 297 | 297 | | 23.23 or 23.231, Tax Code, applies the amount by which that amount |
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| 298 | 298 | | exceeds the appraised value of those properties as calculated by |
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| 299 | 299 | | the appraisal district under Section 23.23 or 23.231, Tax Code, as |
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| 300 | 300 | | applicable. If the comptroller determines in the study that the |
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| 301 | 301 | | market value of property in a school district as determined by the |
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| 302 | 302 | | appraisal district that appraises property for the school district, |
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| 303 | 303 | | less the total of the amounts and values listed in Subsection (d) as |
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| 304 | 304 | | determined by that appraisal district, is not valid, the |
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| 305 | 305 | | comptroller, in determining the taxable value of property in the |
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| 306 | 306 | | school district under Subsection (d), shall for purposes of |
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| 307 | 307 | | Subsection (d)(13) subtract from the market value as estimated by |
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| 308 | 308 | | the comptroller of properties [residence homesteads] to which |
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| 309 | 309 | | Section 23.23 or 23.231, Tax Code, applies the amount by which that |
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| 310 | 310 | | amount exceeds the appraised value of those properties as |
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| 311 | 311 | | calculated by the appraisal district under Section 23.23 or 23.231, |
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| 312 | 312 | | Tax Code, as applicable. |
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| 313 | 313 | | SECTION 7. This Act applies only to the appraisal of |
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| 314 | 314 | | commercial real property for ad valorem tax purposes for a tax year |
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| 315 | 315 | | that begins on or after the effective date of this Act. |
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| 316 | 316 | | SECTION 8. This Act takes effect January 1, 2020, but only |
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| 317 | 317 | | if the constitutional amendment proposed by the 86th Legislature, |
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| 318 | 318 | | Regular Session, 2019, to authorize the legislature to limit |
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| 319 | 319 | | increases in the appraised value of commercial real property for ad |
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| 320 | 320 | | valorem tax purposes to 10 percent or more of the appraised value of |
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| 321 | 321 | | the property for the preceding tax year is approved by the voters. |
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| 322 | 322 | | If that amendment is not approved by the voters, this Act has no |
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| 323 | 323 | | effect. |
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