Texas 2019 - 86th Regular

Texas House Bill HB794 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R762 LHC-D
2	2	By: King of Parker H.B. No. 794
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the repeal of the additional ad valorem taxes imposed as
8	8	a result of certain changes in the use of open-space land appraised
9	9	as agricultural land.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1.07(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A notice required by Section 11.43(q), 11.45(d),
14	14	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
15	15	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
16	16	by certified mail.
17	17	SECTION 2. Section 23.20(g), Tax Code, is amended to read
18	18	as follows:
19	19	(g) A waiver of a special appraisal of property under
20	20	Subchapter C, [D,] E, F, or G [of this chapter] does not constitute
21	21	a change of use of the property or diversion of the property to
22	22	another use for purposes of the imposition of additional taxes
23	23	under any of those subchapters.
24	24	SECTION 3. Section 23.52(e), Tax Code, is amended to read
25	25	as follows:
26	26	(e) The [For the purposes of Section 23.55 of this code,
27	27	the] chief appraiser [also] shall determine the market value of
28	28	qualified open-space land and shall record both the market value
29	29	and the appraised value in the appraisal records.
30	30	SECTION 4. Section 23.524(e), Tax Code, as added by Chapter
31	31	44 (S.B. 1459), Acts of the 85th Legislature, Regular Session,
32	32	2017, is amended to read as follows:
33	33	(e) Notwithstanding Subsection (b) or (c), the eligibility
34	34	of [For the purposes of this subchapter, a change of use of the]
35	35	land subject to this section for appraisal under this subchapter is
36	36	considered to have ended [occurred] on the day the period
37	37	prescribed by Subsection (c) begins if the owner has not fully
38	38	complied with the terms of the agreement described by Subsection
39	39	(b) on the date the agreement ends.
40	40	SECTION 5. Sections 23.551(a) and (d), Tax Code, are
41	41	amended to read as follows:
42	42	(a) If land appraised as provided by this subchapter is
43	43	owned by an individual 65 years of age or older, before making a
44	44	determination that [a change in use of] the land is no longer
45	45	eligible for appraisal under this subchapter [has occurred], the
46	46	chief appraiser shall deliver a written notice to the owner stating
47	47	that the chief appraiser believes [a change in use of] the land may
48	48	no longer be eligible for appraisal under this subchapter [have
49	49	occurred].
50	50	(d) If the chief appraiser does not receive a response on or
51	51	before the 60th day after the date the notice is mailed, the chief
52	52	appraiser must make a reasonable effort to locate the owner and
53	53	determine whether the land remains eligible to be appraised as
54	54	provided by this subchapter before determining that [a change in
55	55	use of] the land is no longer eligible for appraisal under this
56	56	subchapter [has occurred].
57	57	SECTION 6. Sections 31.01(c) and (c-1), Tax Code, are
58	58	amended to read as follows:
59	59	(c) The tax bill or a separate statement accompanying the
60	60	tax bill shall:
61	61	(1) identify the property subject to the tax;
62	62	(2) state the appraised value, assessed value, and
63	63	taxable value of the property;
64	64	(3) if the property is land appraised as provided by
65	65	Subchapter C, [D,] E, or H, Chapter 23, state the market value and
66	66	the taxable value for purposes of deferred or additional taxation
67	67	as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as
68	68	applicable;
69	69	(4) if the property is land appraised as provided by
70	70	Subchapter D, Chapter 23, state the market value of the land;
71	71	(5) state the assessment ratio for the unit;
72	72	(6) [(5)] state the type and amount of any partial
73	73	exemption applicable to the property, indicating whether it applies
74	74	to appraised or assessed value;
75	75	(7) [(6)] state the total tax rate for the unit;
76	76	(8) [(7)] state the amount of tax due, the due date,
77	77	and the delinquency date;
78	78	(9) [(8)] explain the payment option and discounts
79	79	provided by Sections 31.03 and 31.05, if available to the unit's
80	80	taxpayers, and state the date on which each of the discount periods
81	81	provided by Section 31.05 concludes, if the discounts are
82	82	available;
83	83	(10) [(9)] state the rates of penalty and interest
84	84	imposed for delinquent payment of the tax;
85	85	(11) [(10)] include the name and telephone number of
86	86	the assessor for the unit and, if different, of the collector for
87	87	the unit;
88	88	(12) [(11)] for real property, state for the current
89	89	tax year and each of the preceding five tax years:
90	90	(A) the appraised value and taxable value of the
91	91	property;
92	92	(B) the total tax rate for the unit;
93	93	(C) the amount of taxes imposed on the property
94	94	by the unit; and
95	95	(D) the difference, expressed as a percent
96	96	increase or decrease, as applicable, in the amount of taxes imposed
97	97	on the property by the unit compared to the amount imposed for the
98	98	preceding tax year; and
99	99	(13) [(12)] for real property, state the differences,
100	100	expressed as a percent increase or decrease, as applicable, in the
101	101	following for the current tax year as compared to the fifth tax year
102	102	before that tax year:
103	103	(A) the appraised value and taxable value of the
104	104	property;
105	105	(B) the total tax rate for the unit; and
106	106	(C) the amount of taxes imposed on the property
107	107	by the unit.
108	108	(c-1) If for any of the preceding six tax years any
109	109	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
110	110	to be included in a tax bill or separate statement is unavailable,
111	111	the tax bill or statement must state that the information is not
112	112	available for that year.
113	113	SECTION 7. Section 41.41(a), Tax Code, is amended to read as
114	114	follows:
115	115	(a) A property owner is entitled to protest before the
116	116	appraisal review board the following actions:
117	117	(1) determination of the appraised value of the
118	118	owner's property or, in the case of land appraised as provided by
119	119	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
120	120	or market value;
121	121	(2) unequal appraisal of the owner's property;
122	122	(3) inclusion of the owner's property on the appraisal
123	123	records;
124	124	(4) denial to the property owner in whole or in part of
125	125	a partial exemption;
126	126	(5) determination that the owner's land does not
127	127	qualify for appraisal as provided by Subchapter C, D, E, or H,
128	128	Chapter 23;
129	129	(6) identification of the taxing units in which the
130	130	owner's property is taxable in the case of the appraisal district's
131	131	appraisal roll;
132	132	(7) determination that the property owner is the owner
133	133	of property;
134	134	(8) a determination that a change in use of land
135	135	appraised under Subchapter C, [D,] E, or H, Chapter 23, has
136	136	occurred; or
137	137	(9) any other action of the chief appraiser, appraisal
138	138	district, or appraisal review board that applies to and adversely
139	139	affects the property owner.
140	140	SECTION 8. Section 41.44(a), Tax Code, is amended to read as
141	141	follows:
142	142	(a) Except as provided by Subsections (b), (c), (c-1), and
143	143	(c-2), to be entitled to a hearing and determination of a protest,
144	144	the property owner initiating the protest must file a written
145	145	notice of the protest with the appraisal review board having
146	146	authority to hear the matter protested:
147	147	(1) not later than May 15 or the 30th day after the
148	148	date that notice to the property owner was delivered to the property
149	149	owner as provided by Section 25.19, whichever is later;
150	150	(2) in the case of a protest of a change in the
151	151	appraisal records ordered as provided by Subchapter A of this
152	152	chapter or by Chapter 25, not later than the 30th day after the date
153	153	notice of the change is delivered to the property owner;
154	154	(3) in the case of a determination that a change in the
155	155	use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,
156	156	has occurred, not later than the 30th day after the date the notice
157	157	of the determination is delivered to the property owner; or
158	158	(4) in the case of a determination of eligibility for a
159	159	refund under Section 23.1243, not later than the 30th day after the
160	160	date the notice of the determination is delivered to the property
161	161	owner.
162	162	SECTION 9. Section 60.022, Agriculture Code, is amended to
163	163	read as follows:
164	164	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
165	165	Section 60.021 must:
166	166	(1) describe the boundaries of the proposed district
167	167	by metes and bounds or by lot and block number, if there is a
168	168	recorded map or plat and survey of the area;
169	169	(2) include a name for the proposed district, which
170	170	must include the term "Agricultural Development District";
171	171	(3) be signed by the landowners of any land to be
172	172	included within the proposed district and provide an acknowledgment
173	173	consistent with Section 121.001, Civil Practice and Remedies Code,
174	174	that the landowners desire the land to be included in the district;
175	175	(4) include the names of at least five persons who are
176	176	willing and qualified to serve as temporary directors of the
177	177	district;
178	178	(5) name each county in which any agricultural
179	179	facilities to be owned by the district are to be located;
180	180	(6) name each municipality in which any part of the
181	181	district is to be located;
182	182	(7) state the general nature of the proposed
183	183	development and the cost of the development as then estimated by the
184	184	petitioners;
185	185	(8) state the necessity and feasibility of the
186	186	proposed district and whether the district will serve the public
187	187	purpose of furthering agricultural interests;
188	188	(9) include a pledge that the district will make
189	189	payments in lieu of taxes to any school district and county in which
190	190	any real property to be owned by the district is located, in [as
191	191	follows:
192	192	[(A)] annual payments to each entity that are
193	193	equal to the amount of taxes imposed on the real property by the
194	194	entity in the year of the district's creation; and
195	195	[(B) a payment to each entity equal to the amount
196	196	that would be due under Section 23.55, Tax Code, on the district's
197	197	date of creation; and]
198	198	(10) include a pledge that, if the district employs
199	199	more than 50 persons, the district will make payments in lieu of
200	200	taxes to any school district, in addition to those made under
201	201	Subdivision (9), in an amount negotiated between the district and
202	202	the school district.
203	203	SECTION 10. Section 21.0421(e), Property Code, is amended
204	204	to read as follows:
205	205	(e) This section does not:
206	206	(1) authorize groundwater rights appraised separately
207	207	from the real property under this section to be appraised
208	208	separately from real property for property tax appraisal purposes;
209	209	or
210	210	(2) subject real property condemned for the purpose
211	211	described by Subsection (a) to an additional tax as provided by
212	212	Section 23.46 [or 23.55], Tax Code.
213	213	SECTION 11. The following provisions of the Tax Code are
214	214	repealed:
215	215	(1) Section 23.55; and
216	216	(2) Sections 23.58(c) and (d).
217	217	SECTION 12. The repeal of Section 23.55, Tax Code, by this
218	218	Act does not affect an additional tax imposed as a result of a
219	219	change of use of land appraised under Subchapter D, Chapter 23, Tax
220	220	Code, that occurred before the effective date of this Act, and the
221	221	former law is continued in effect for purposes of that tax.
222	222	SECTION 13. This Act takes effect September 1, 2019.