Texas 2021 - 87th Regular

Texas House Bill HB2014 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	87R20800 TJB-F
1	2		By: Lucio III, Shine H.B. No. 2014
	3	+	Substitute the following for H.B. No. 2014:
	4	+	By: Rodriguez C.S.H.B. No. 2014
2	5
3	6
4	7		A BILL TO BE ENTITLED
5	8		AN ACT
6	9		relating to the system for appraising property for ad valorem tax
7	10		purposes.
8	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9		-	SECTION 1. Section 1.071(b), Tax Code, is amended to read as
10		-	follows:
11		-	(b) Notwithstanding Subsection (a), if a person files a
12		-	written request with the collector or taxing unit that a refund owed
13		-	to the person be sent to a particular address, the collector or
14		-	taxing unit shall send the refund to the address stated in the
15		-	request. The collector or taxing unit:
16		-	(1) may require that the written request be notarized;
17		-	or
18		-	(2) may require that the written request include a
19		-	copy of the requestor's driver's license or state-issued personal
20		-	identification certificate.
21		-	SECTION 2. Section 11.253(a)(2), Tax Code, is amended to
	12	+	SECTION 1. Section 11.253(a)(2), Tax Code, is amended to
22	13		read as follows:
23	14		(2) "Goods-in-transit" means tangible personal
24	15		property that:
25	16		(A) is acquired in or imported into this state to
26	17		be forwarded to another location in this state or outside this
27	18		state;
28	19		(B) is stored under a contract of bailment by a
29	20		public warehouse operator at one or more public warehouse
30	21		facilities in this state that are not in any way owned or controlled
31	22		by the owner of the personal property for the account of the person
32	23		who acquired or imported the property;
33	24		(C) is transported to another location in this
34	25		state or outside this state not later than 175 days, or, if
35	26		applicable, the greater number of days adopted by the taxing unit as
36	27		authorized by Subsection (l), after the date the person acquired
37	28		the property in or imported the property into this state; and
38	29		(D) does not include oil, natural gas, petroleum
39	30		products, aircraft, dealer's motor vehicle inventory, dealer's
40	31		vessel and outboard motor inventory, dealer's heavy equipment
41	32		inventory, or retail manufactured housing inventory.
42		-	SECTION 3. Section 11.253, Tax Code, is amended by amending
	33	+	SECTION 2. Section 11.253, Tax Code, is amended by amending
43	34		Subsections (e) and (g) and adding Subsection (l) to read as
44	35		follows:
45	36		(e) In determining the market value of goods-in-transit
46	37		that in the preceding year were stored in this state, the chief
47	38		appraiser shall exclude the cost of equipment, machinery, or
48	39		materials that entered into and became component parts of the
49	40		goods-in-transit but were not themselves goods-in-transit or that
50	41		were not transported to another location in this state or outside
51	42		this state before the expiration of 175 days, or, if applicable, the
52	43		greater number of days adopted by the taxing unit as authorized by
53	44		Subsection (l), after the date they were brought into this state by
54	45		the property owner or acquired by the property owner in this state.
55	46		For component parts held in bulk, the chief appraiser may use the
56	47		average length of time a component part was held by the owner of the
57	48		component parts during the preceding year at a location in this
58	49		state that was not owned by or under the control of the owner of the
59	50		component parts in determining whether the component parts were
60	51		transported to another location in this state or outside this state
61	52		before the expiration of 175 days, or, if applicable, the greater
62	53		number of days adopted by the taxing unit as authorized by
63	54		Subsection (l).
64	55		(g) If the property owner or the chief appraiser
65	56		demonstrates that the method provided by Subsection (d)
66	57		significantly understates or overstates the market value of the
67	58		property qualified for an exemption under Subsection (b) in the
68	59		current year, the chief appraiser shall determine the market value
69	60		of the goods-in-transit to be exempt by determining, according to
70	61		the property owner's records and any other available information,
71	62		the market value of those goods-in-transit owned by the property
72	63		owner on January 1 of the current year, excluding the cost of
73	64		equipment, machinery, or materials that entered into and became
74	65		component parts of the goods-in-transit but were not themselves
75	66		goods-in-transit or that were not transported to another location
76	67		in this state or outside this state before the expiration of 175
77	68		days, or, if applicable, the greater number of days adopted by the
78	69		taxing unit as authorized by Subsection (l), after the date they
79	70		were brought into this state by the property owner or acquired by
80	71		the property owner in this state.
81	72		(l) This subsection applies only to a taxing unit any part
82	73		of which is located in an area designated a disaster area by a
83	74		disaster declaration issued under Section 418.014 or 418.108,
84	75		Government Code, that has not expired or otherwise been terminated.
85	76		The governing body of a taxing unit, in the manner provided by law
86	77		for official action, may extend the date by which goods-in-transit
87	78		must be transported to another location in this state or outside
88	79		this state to a date not later than the 270th day after the date the
89	80		person acquired the property in or imported the property into this
90	81		state. An extension adopted by official action under this
91	82		subsection applies only to:
92	83		(1) the exemption from ad valorem taxation by the
93	84		taxing unit adopting the extension; and
94	85		(2) the tax year in which the extension is adopted.
95		-	SECTION 4. Section 23.55, Tax Code, is amended by adding
	86	+	SECTION 3. Section 23.55, Tax Code, is amended by adding
96	87		Subsections (e-1) and (r) to read as follows:
97	88		(e-1) A property owner may request in writing that the chief
98	89		appraiser determine whether a change of use of the property owner's
99	90		land has occurred. The request must state the manner in which the
100	91		property owner is currently using the land. Not later than the 90th
101	92		day after the date the chief appraiser receives the request, the
102	93		chief appraiser shall provide the property owner with a written
103	94		determination that includes a description of the current use of the
104	95		land and a statement as to whether the current use of the land has
105	96		resulted in a change of use of the land. If the chief appraiser
106	97		determines that a change of use of the land has not occurred, the
107	98		chief appraiser may not later determine that a change of use of the
108	99		land has occurred on the basis of the use described in the written
109	100		determination.
110	101		(r) The sanctions provided by Subsection (a) do not apply to
111	102		a change in the use of land if, after the change in use, the physical
112	103		characteristics of the land remain consistent with the physical
113	104		characteristics of the land during the period for which the land was
114	105		eligible for appraisal under this subchapter.
115		-	SECTION 5. Section 25.02, Tax Code, is amended by adding
	106	+	SECTION 4. Section 25.02, Tax Code, is amended by adding
116	107		Subsections (c), (d), (e), and (f) to read as follows:
117	108		(c) Each appraisal record must have a unique account number.
118	109		If an appraisal district changes the account number of an appraisal
119	110		record, the appraisal district must provide written notice of the
120	111		change to the property owner as soon as practicable after the change
121	112		and provide notice of the change in the next notice of appraised
122	113		value of the property included in the record that is delivered to
123	114		the property owner under Section 25.19.
124	115		(d) This subsection does not apply to an appraisal record
125	116		for a residential property, for an improvement only, or for a
126	117		property on which a delinquent tax is due. On the written request
127	118		of a property owner, the chief appraiser shall combine contiguous
128	119		parcels or tracts of the owner's real property into a single
129	120		appraisal record. On the written request of a property owner, the
130	121		chief appraiser shall separate identifiable segments of the owner's
131	122		parcel or tract of real property into individual appraisal records.
132	123		(e) A property owner must make a request under Subsection
133	124		(d) before January 1 of the tax year for which the requested change
134	125		to the appraisal records is to be made. The request must contain a
135	126		legal description as contained in a deed sufficient to describe the
136	127		property subject to the request.
137	128		(f) If a chief appraiser refuses to combine parcels or
138	129		tracts, or separate a parcel or tract, on request of a property
139	130		owner under Subsection (d), the appraisal review board may order
140	131		the requested change on a motion filed by the property owner under
141	132		Section 25.25 or a protest filed under Chapter 41.
142		-	SECTION 6. Section 25.19, Tax Code, is amended by adding
	133	+	SECTION 5. Section 25.19, Tax Code, is amended by adding
143	134		Subsections (m) and (n) to read as follows:
144	135		(m) The chief appraiser may not deliver a corrected or
145	136		amended notice of appraised value later than June 1 for property for
146	137		which a person files a rendition statement or property report as
147	138		required by Chapter 22 unless the purpose of the notice is to:
148	139		(1) include omitted property; or
149	140		(2) correct a clerical error.
150	141		(n) As soon as practicable after delivering a notice
151	142		required by this section to a property owner, the chief appraiser
152	143		shall post the notice on the appraisal district's Internet website,
153	144		if the appraisal district maintains a website, as part of the
154	145		appraisal record pertaining to the property.
155		-	SECTION 7. Section 31.11(h), Tax Code, is amended to read as
	146	+	SECTION 6. Section 31.11(h), Tax Code, is amended to read as
156	147		follows:
157	148		(h) This section does not apply to an overpayment caused by
158	149		a change of exemption status or correction of a tax roll, including
159	150		an overpayment received after a correction of a tax roll as a result
160	151		of an appeal under Chapter 42. Such an overpayment is covered by
161	152		Section 26.15 or 42.43, as applicable.
162		-	SECTION 8. Section 41.44(d), Tax Code, is amended to read as
	153	+	SECTION 7. Section 41.44(d), Tax Code, is amended to read as
163	154		follows:
164	155		(d) A notice of protest is sufficient if it identifies the
165	156		protesting property owner, including a person claiming an ownership
166	157		interest in the property even if that person is not listed on the
167	158		appraisal records as an owner of the property, identifies the
168	159		property that is the subject of the protest, and indicates apparent
169	160		dissatisfaction with some determination of the appraisal
170	161		office. The notice need not be on an official form, but the
171	162		comptroller shall prescribe a form that provides for more detail
172	163		about the nature of the protest. The form must permit a property
173	164		owner to include each property in the appraisal district that is the
174	165		subject of a protest. The form must permit a property owner to
175	166		request that the protest be heard by a special panel established
176	167		under Section 6.425 if the protest will be determined by an
177	168		appraisal review board to which that section applies and the
178	169		property is included in a classification described by Section
179	170		6.425(b). The form must permit a property owner to request that the
180	171		protest be heard by a single-member panel authorized by Section
181	172		41.45(b-4). The comptroller, each appraisal office, and each
182	173		appraisal review board shall make the forms readily available and
183	174		deliver one to a property owner on request.
184		-	SECTION 9. Section 41.45, Tax Code, is amended by adding
	175	+	SECTION 8. Section 41.45, Tax Code, is amended by adding
185	176		Subsections (b-4) and (b-5) and amending Subsections (d), (d-2),
186	177		and (d-3) to read as follows:
187	178		(b-4) An appraisal review board shall sit in a single-member
188	179		panel to conduct a protest hearing under this section if the
189	180		property owner requests that the hearing be conducted by a
190	181		single-member panel:
191	182		(1) in the notice of protest; or
192	183		(2) in writing submitted to the board not later than
193	184		the 10th day before the date of the hearing.
194	185		(b-5) If the recommendation of a single-member panel that
195	186		conducts a hearing under Subsection (b-4) is not accepted by the
196	187		appraisal review board, the board may refer the matter for
197	188		rehearing to a single-member panel composed of a member who did not
198	189		hear the original protest or the board may determine the protest.
199	190		(d) This subsection does not apply to a single-member panel
200	191		established under Subsection (b-4) of this section or a special
201	192		panel established under Section 6.425. An appraisal review board
202	193		consisting of more than three members may sit in panels of not fewer
203	194		than three members to conduct protest hearings. If the
204	195		recommendation of a panel is not accepted by the board, the board
205	196		may refer the matter for rehearing to a panel composed of members
206	197		who did not hear the original protest or, if there are not at least
207	198		three members who did not hear the original protest, the board may
208	199		determine the protest.
209	200		(d-2) The determination of a protest heard by a panel under
210	201		Subsection (b-4), (d), or (d-1) must be made by the board.
211	202		(d-3) The board must deliver notice of a hearing or meeting
212	203		to determine a protest heard by a panel, or to rehear a protest,
213	204		under Subsection (b-4), (d), or (d-1) in accordance with the
214	205		provisions of this subchapter.
215		-	SECTION 10. Section 41.47, Tax Code, is amended by amending
	206	+	SECTION 9. Section 41.47, Tax Code, is amended by amending
216	207		Subsection (c) and adding Subsection (d-1) to read as follows:
217	208		(c) If the protest is of the determination of the appraised
218	209		value of the owner's property, the appraisal review board must
219	210		state in the order the appraised value of the property, listed
220	211		separately in the case of real property as the appraised value of
221	212		the land and the appraised value of any improvement to the land as
222	213		allocated by the chief appraiser:
223	214		(1) as shown in the appraisal records submitted to the
224	215		board by the chief appraiser under Section 25.22 or 25.23; and
225	216		(2) as finally determined by the board.
226	217		(d-1) This subsection applies only to an appraisal district
227	218		established in a county with a population of 120,000 or more. The
228	219		requirements of this subsection are in addition to the requirements
229	220		of Subsection (d). On written request submitted to the chief
230	221		appraiser, the chief appraiser shall deliver by e-mail, in the
231	222		manner provided by this subsection, a copy of the notice of issuance
232	223		of the order and a copy of the order required by Subsection (d) if
233	224		the property subject to the order is not the subject of an agreement
234	225		under Section 1.085. A request under this subsection may be
235	226		submitted only by the property owner whose property is subject to
236	227		the protest for which the order is issued, an attorney representing
237	228		the property owner, or an individual designated by the property
238	229		owner under Section 1.111. A person may include in a single request
239	230		more than one property owned by the same property owner or multiple
240	231		properties owned by multiple property owners. A person may submit
241	232		more than one request. A person submitting a request must indicate
242	233		in the request that the chief appraiser must make the delivery to
243	234		the property owner, an attorney representing the property owner, an
244	235		individual designated by the property owner under Section 1.111, or
245	236		a combination of those persons. A person must submit a request
246	237		before the protest hearing relating to each property included in
247	238		the request. The chief appraiser shall deliver, as provided by this
248	239		subsection, a copy of the notice of issuance of the order and a copy
249	240		of the order required by Subsection (d) not later than the 21st day
250	241		after the date the appraisal review board issues the order.
251		-	SECTION 11. Section 42.01, Tax Code, is amended by adding
	242	+	SECTION 10. Section 42.01, Tax Code, is amended by adding
252	243		Subsection (a-1) to read as follows:
253	244		(a-1) A property owner may not appeal separately the portion
254	245		of an order of an appraisal review board determining the appraised
255	246		value of land or the portion of the order determining the appraised
256	247		value of an improvement to the land if the order determined the
257	248		appraised value of both.
258		-	SECTION 12. Section 42.015(a), Tax Code, is amended to read
	249	+	SECTION 11. Section 42.015(a), Tax Code, is amended to read
259	250		as follows:
260	251		(a) A person leasing property who is contractually
261	252		obligated to reimburse the property owner for taxes imposed on the
262	253		property is entitled to appeal an order of the appraisal review
263	254		board determining a protest relating to the property:
264	255		(1) brought by the person under Section 41.413; or
265	256		(2) brought by the property owner if the property
266	257		owner does not appeal the order.
267		-	SECTION 13. Section 42.23(e), Tax Code, is amended to read
	258	+	SECTION 12. Section 42.23(e), Tax Code, is amended to read
268	259		as follows:
269	260		(e) For purposes of Subsection (d), a property owner may
270	261		designate a cause of action under Section 42.25 or 42.26 as the
271	262		basis for an appeal, but may not designate a cause of action under
272	263		both sections as the basis for the appeal. Discovery regarding a
273	264		cause of action that is not specifically designated by the property
274	265		owner under Subsection (d) shall be conducted as provided by the
275	266		Texas Rules of Civil Procedure. A [The] court may not enter an
276	267		order, including a protective order [to modify the provisions of
277	268		this subsection] under Rule 192.6 of the Texas Rules of Civil
278	269		Procedure, that conflicts with Subsection (d).
279		-	SECTION 14. Section 11.253, Tax Code, as amended by this
	270	+	SECTION 13. Section 11.253, Tax Code, as amended by this
280	271		Act, applies only to a tax year beginning on or after the effective
281	272		date of this Act.
282		-	SECTION 15. Section 25.19, Tax Code, as amended by this Act,
	273	+	SECTION 14. Section 25.19, Tax Code, as amended by this Act,
283	274		applies only to a notice of appraised value for a tax year beginning
284	275		on or after the effective date of this Act.
285		-	SECTION 16. Sections 41.45 and 41.47, Tax Code, as amended
	276	+	SECTION 15. Sections 41.45 and 41.47, Tax Code, as amended
286	277		by this Act, apply only to a protest under Chapter 41, Tax Code, for
287	278		which a notice of protest is filed on or after the effective date of
288	279		this Act.
289		-	SECTION 17. Sections 42.01, 42.015, and 42.23, Tax Code, as
	280	+	SECTION 16. Sections 42.01, 42.015, and 42.23, Tax Code, as
290	281		amended by this Act, apply only to an appeal under Chapter 42, Tax
291	282		Code, that is filed on or after the effective date of this Act.
292		-	SECTION 18. This Act takes effect January 1, 2022.
	283	+	SECTION 17. This Act takes effect January 1, 2022.