87R10625 TJB-D
By: Rogers H.B. No. 2804
A BILL TO BE ENTITLED
AN ACT
relating to notice by an appraisal district to an owner of the
surface estate of real property of the owner's right to file a
report of decreased value.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 22.03, Tax Code, is amended by adding
Subsection (e) to read as follows:
(e) Not later than February 1 of each tax year, the chief
appraiser shall send notice to each owner of the surface estate of
real property from which the mineral estate has been severed of the
owner's right to file a report as provided by Subsection (a). The
notice must include a copy of the report of decreased value form
prescribed or approved by the comptroller and instructions on how
to complete and submit the form.
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2022.