87R8217 TJB-F
By: Lucio III H.B. No. 2715
A BILL TO BE ENTITLED
AN ACT
relating to the system for appraising property for ad valorem tax
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 26.17(a), Tax Code, is amended to read as
follows:
(a) The chief appraiser of each appraisal district shall
create and maintain a property tax database that:
(1) is identified by the name of the county in which
the appraisal district is established instead of the name of the
appraisal district;
(2) contains information that is provided by
designated officers or employees of the taxing units that are
located in the appraisal district in the manner required by the
comptroller;
(3) is continuously updated as preliminary and revised
data become available to and are provided by the designated
officers or employees of taxing units;
(4) is accessible to the public;
(5) is searchable by property address and owner,
except to the extent that access to the information in the database
is restricted by Section 25.025 or 25.026; [and]
(6) includes the following statement: "The 86th Texas
Legislature modified the manner in which the voter-approval tax
rate is calculated to limit the rate of growth of property taxes in
the state."; and
(7) includes the appraisal review board's written
certification of the board's approval of the appraisal records
required by Section 41.12(d).
SECTION 2. Section 41.12, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) The appraisal review board by official action shall
certify in writing the board's approval of the appraisal records
and that the requirements of this section have been complied with.
The certification must be dated.
SECTION 3. Section 41.47(d), Tax Code, is amended to read as
follows:
(d) The board shall deliver as provided by Section 1.07 or
1.085 [by certified mail]:
(1) a notice of issuance of the order and a copy of the
order to the property owner and the chief appraiser; and
(2) a copy of the appraisal review board survey
prepared under Section 5.104 and instructions for completing and
submitting the survey to the property owner.
SECTION 4. Section 42.21, Tax Code, is amended by amending
Subsection (a) and adding Subsection (a-1) to read as follows:
(a) A party who appeals as provided by this chapter must
file a petition for review with the district court not later than
the 60th day [within 60 days] after the later of the date:
(1) the party received notice that a final order has
been entered from which an appeal may be had; or
(2) the chief appraiser included the appraisal review
board's written certification of the board's approval of the
appraisal records required by Section 41.12(d) in the database
created under Section 26.17 [at any time after the hearing but
before the 60-day deadline].
(a-1) Failure to timely file a petition bars any appeal
under this chapter.
SECTION 5. Sections 26.17, 41.12, and 41.47, Tax Code, as
amended by this Act, apply only to an ad valorem tax year that
begins on or after the effective date of this Act.
SECTION 6. Section 42.21, Tax Code, as amended by this Act,
applies only to an appeal filed under Chapter 42 of that code on or
after the effective date of this Act.
SECTION 7. This Act takes effect January 1, 2022.