Texas 2021 - 87th Regular

Texas House Bill HB3509 Compare Versions

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1	1	87R2031 TJB-D
2	2	By: Meyer H.B. No. 3509
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the system for appraising property for ad valorem tax
8	8	purposes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Sections 1.086(a), (b), (c), (d), and (e), Tax
11	11	Code, are amended to read as follows:
12	12	(a) On the written request of the owner of real or personal
13	13	property to [a residential property that is occupied by the owner as
14	14	the owner's principal residence,] the chief appraiser of the
15	15	appraisal district in which the property is located, the chief
16	16	appraiser or appraisal review board for that district, as
17	17	applicable, shall send each notice required by this title to be sent
18	18	to the property owner by the chief appraiser or appraisal review
19	19	board [related to the following] to the e-mail address of the
20	20	owner[:
21	21	[(1) a change in value of the property;
22	22	[(2) the eligibility of the property for an exemption;
23	23	or
24	24	[(3) the grant, denial, cancellation, or other change
25	25	in the status of an exemption or exemption application applicable
26	26	to the property]. The chief appraiser shall promptly forward a copy
27	27	of the request to the chairman of the appraisal review board.
28	28	(b) A property owner must provide the e-mail address to
29	29	which the chief appraiser and appraisal review board must send the
30	30	notices described by Subsection (a) in a request made under that
31	31	subsection.
32	32	(c) A chief appraiser or appraisal review board that [who]
33	33	delivers a notice electronically under this section is not required
34	34	to mail the same notice to the property owner unless the notice is
35	35	required to be sent by certified mail, return receipt requested.
36	36	(d) A request made under this section remains in effect
37	37	until revoked by the property owner in a written revocation filed
38	38	with the chief appraiser. The chief appraiser shall promptly
39	39	forward a copy of the revocation to the chairman of the appraisal
40	40	review board.
41	41	(e) After a property owner makes a request under this
42	42	section and before a chief appraiser or appraisal review board may
43	43	deliver a notice electronically under this section, the chief
44	44	appraiser must send an e-mail to the address provided by the
45	45	property owner confirming the owner's request to receive notices
46	46	electronically. The chief appraiser shall promptly notify the
47	47	chairman of the appraisal review board when the request is
48	48	confirmed.
49	49	SECTION 2. Section 6.035(a-1), Tax Code, is amended to read
50	50	as follows:
51	51	(a-1) An individual is ineligible to serve on an appraisal
52	52	district board of directors if the individual:
53	53	(1) has served as a member of the board of directors
54	54	for all or part of three terms, unless the individual was the county
55	55	assessor-collector at the time the individual served as a board
56	56	member;
57	57	(2) has engaged in the business of appraising property
58	58	for compensation for use in proceedings under this title at any time
59	59	during the preceding three years;
60	60	(3) has engaged in the business [or] of representing
61	61	property owners for compensation in proceedings under this title in
62	62	the appraisal district at any time during the preceding three
63	63	years; or
64	64	(4) has been an employee of the appraisal district at
65	65	any time during the preceding three years.
66	66	SECTION 3. Section 6.054, Tax Code, is amended to read as
67	67	follows:
68	68	Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL
69	69	DISTRICT. An individual may not be employed by an appraisal
70	70	district if the individual [is]:
71	71	(1) is an officer of a taxing unit that participates
72	72	in the appraisal district; [or]
73	73	(2) is an employee of a taxing unit that participates
74	74	in the appraisal district; or
75	75	(3) has served as a member of the appraisal review
76	76	board for the appraisal district at any time during the preceding
77	77	two years.
78	78	SECTION 4. Section 6.41(f), Tax Code, is amended to read as
79	79	follows:
80	80	(f) A member of the appraisal review board may be removed
81	81	from the board by a majority vote of the appraisal district board of
82	82	directors, or by the local administrative district judge or the
83	83	judge's designee, as applicable, that appointed the member. Not
84	84	later than the 90th day after the date the board of directors, local
85	85	administrative district judge, or judge's designee that appointed a
86	86	member of the appraisal review board learns of a potential ground
87	87	for removal of the member, the board of directors, local
88	88	administrative district judge, or judge's designee, as applicable,
89	89	shall remove the member or find by official action that the member's
90	90	removal is not warranted. Grounds for removal are:
91	91	(1) a violation of Section 6.412, 6.413, 41.66(f), or
92	92	41.69;
93	93	(2) good cause relating to the attendance of members
94	94	at called meetings of the board as established by written policy
95	95	adopted by a majority of the appraisal district board of directors;
96	96	or
97	97	(3) evidence of repeated bias or misconduct.
98	98	SECTION 5. Sections 11.45(a), (d), and (e), Tax Code, are
99	99	amended to read as follows:
100	100	(a) The chief appraiser shall determine separately each
101	101	applicant's right to an exemption. After considering the
102	102	application and all relevant information, the chief appraiser
103	103	shall, as soon as practicable but not later than the 90th day after
104	104	the date the application is filed with the chief appraiser, as the
105	105	law and facts warrant:
106	106	(1) approve the application and allow the exemption;
107	107	(2) modify the exemption applied for and allow the
108	108	exemption as modified;
109	109	(3) disapprove the application and request additional
110	110	information from the applicant in support of the claim; or
111	111	(4) deny the application.
112	112	(d) If the chief appraiser modifies or denies an application
113	113	[exemption], the chief appraiser [he] shall deliver a written
114	114	notice of the modification or denial to the applicant within five
115	115	days after the date the chief appraiser [he] makes the
116	116	determination. The notice must state and fully explain each reason
117	117	the chief appraiser modified or denied the application. The notice
118	118	must [He shall] include [with the notice] a brief explanation of the
119	119	procedures for protesting the modification or denial [his action].
120	120	(e) If the chief appraiser approves, modifies, or denies an
121	121	application for an exemption under Section 11.35, the chief
122	122	appraiser shall deliver a written notice of the approval,
123	123	modification, or denial to the applicant not later than the fifth
124	124	day after the date the chief appraiser makes the determination. The
125	125	notice must include the damage assessment rating assigned by the
126	126	chief appraiser to each item of qualified property that is the
127	127	subject of the application and a brief explanation of the
128	128	procedures for protesting the chief appraiser's determination. If
129	129	the chief appraiser modifies or denies the application, the notice
130	130	must state and fully explain each reason the chief appraiser
131	131	modified or denied the application. The notice required under this
132	132	subsection is in lieu of any notice that would otherwise be required
133	133	under Subsection (d).
134	134	SECTION 6. Sections 23.44(a) and (d), Tax Code, are amended
135	135	to read as follows:
136	136	(a) The chief appraiser shall determine individually each
137	137	claimant's right to the agricultural designation. After
138	138	considering the application and all relevant information, the chief
139	139	appraiser shall, as soon as practicable but not later than the 90th
140	140	day after the date the application is filed with the chief
141	141	appraiser, as the law and facts warrant:
142	142	(1) approve the application and designate the land for
143	143	agricultural use;
144	144	(2) disapprove the application and request additional
145	145	information from the claimant in support of the claim; or
146	146	(3) deny the application.
147	147	(d) If the chief appraiser denies an application, the chief
148	148	appraiser [he] shall deliver a written notice of the denial to the
149	149	claimant within five days after the date of denial. The notice must
150	150	state and fully explain each reason the chief appraiser denied the
151	151	application. The notice must include a brief explanation of the
152	152	procedures for protesting the denial.
153	153	SECTION 7. Sections 23.57(a) and (d), Tax Code, are amended
154	154	to read as follows:
155	155	(a) The chief appraiser shall determine separately each
156	156	applicant's right to have the applicant's [his] land appraised
157	157	under this subchapter. After considering the application and all
158	158	relevant information, the chief appraiser shall, as soon as
159	159	practicable but not later than the 90th day after the date the
160	160	application is filed with the chief appraiser, as the law and facts
161	161	warrant:
162	162	(1) approve the application and allow appraisal under
163	163	this subchapter;
164	164	(2) disapprove the application and request additional
165	165	information from the applicant in support of the claim; or
166	166	(3) deny the application.
167	167	(d) If the chief appraiser denies an application, the chief
168	168	appraiser [he] shall deliver a written notice of the denial to the
169	169	applicant within five days after the date the chief appraiser [he]
170	170	makes the determination. The notice must state and fully explain
171	171	each reason the chief appraiser denied the application. The notice
172	172	must [He shall] include [with the notice] a brief explanation of the
173	173	procedures for protesting the denial [his action and a full
174	174	explanation of the reasons for denial of the application].
175	175	SECTION 8. Sections 23.79(a) and (d), Tax Code, are amended
176	176	to read as follows:
177	177	(a) The chief appraiser shall determine separately each
178	178	applicant's right to have the applicant's [his] land appraised
179	179	under this subchapter. After considering the application and all
180	180	relevant information, the chief appraiser shall, as soon as
181	181	practicable but not later than the 90th day after the date the
182	182	application is filed with the chief appraiser, as the law and facts
183	183	warrant:
184	184	(1) approve the application and allow appraisal under
185	185	this subchapter;
186	186	(2) disapprove the application and request additional
187	187	information from the applicant in support of the claim; or
188	188	(3) deny the application.
189	189	(d) If the chief appraiser denies an application, the chief
190	190	appraiser [he] shall deliver a written notice of the denial to the
191	191	applicant within five days after the date the chief appraiser [he]
192	192	makes the determination. The notice must state and fully explain
193	193	each reason the chief appraiser denied the application. The notice
194	194	must [He shall] include [with the notice] a brief explanation of the
195	195	procedures for protesting the denial [his action].
196	196	SECTION 9. Sections 23.85(a) and (d), Tax Code, are amended
197	197	to read as follows:
198	198	(a) The chief appraiser shall determine individually each
199	199	claimant's right to appraisal under this subchapter. After
200	200	considering the application and all relevant information, the chief
201	201	appraiser shall, as soon as practicable but not later than the 90th
202	202	day after the date the application is filed with the chief
203	203	appraiser, as the law and facts warrant:
204	204	(1) approve the application and allow appraisal under
205	205	this subchapter;
206	206	(2) disapprove the application and request additional
207	207	information from the claimant in support of the claim; or
208	208	(3) deny the application.
209	209	(d) If the chief appraiser denies an application, the chief
210	210	appraiser [he] shall deliver a written notice of the denial to the
211	211	claimant within five days after the date of denial. The notice must
212	212	state and fully explain each reason the chief appraiser denied the
213	213	application. The notice must include a brief explanation of the
214	214	procedures for protesting the denial.
215	215	SECTION 10. Sections 23.95(a) and (d), Tax Code, are
216	216	amended to read as follows:
217	217	(a) The chief appraiser shall determine individually each
218	218	claimant's right to appraisal under this subchapter. After
219	219	considering the application and all relevant information, the chief
220	220	appraiser shall, as soon as practicable but not later than the 90th
221	221	day after the date the application is filed with the chief
222	222	appraiser, as the law and facts warrant:
223	223	(1) approve the application and allow appraisal under
224	224	this subchapter;
225	225	(2) disapprove the application and request additional
226	226	information from the claimant in support of the claim; or
227	227	(3) deny the application.
228	228	(d) If the chief appraiser denies an application, the chief
229	229	appraiser [he] shall deliver a written notice of the denial to the
230	230	claimant within five days after the date of denial. The notice must
231	231	state and fully explain each reason the chief appraiser denied the
232	232	application. The notice must include a brief explanation of the
233	233	procedures for protesting the denial.
234	234	SECTION 11. Sections 23.9805(a) and (d), Tax Code, are
235	235	amended to read as follows:
236	236	(a) The chief appraiser shall determine separately each
237	237	applicant's right to have the applicant's land appraised under this
238	238	subchapter. After considering the application and all relevant
239	239	information, the chief appraiser shall, as soon as practicable but
240	240	not later than the 90th day after the date the application is filed
241	241	with the chief appraiser, based on the law and facts:
242	242	(1) approve the application and allow appraisal under
243	243	this subchapter;
244	244	(2) disapprove the application and request additional
245	245	information from the applicant in support of the claim; or
246	246	(3) deny the application.
247	247	(d) If the chief appraiser denies an application, the chief
248	248	appraiser shall deliver a written notice of the denial to the
249	249	applicant not later than the fifth day after the date the chief
250	250	appraiser makes the determination. The notice must state and fully
251	251	explain each reason the chief appraiser denied the application. The
252	252	chief appraiser shall include with the notice a brief explanation
253	253	of the procedures for protesting the denial.
254	254	SECTION 12. Section 25.193(b), Tax Code, is amended to read
255	255	as follows:
256	256	(b) If a property owner has elected to receive notices by
257	257	e-mail as provided by Section 1.086, [for property described by
258	258	that section,] the notice required by this section must be sent in
259	259	that manner regardless of whether the information was also included
260	260	in a notice under Section 25.19 and must be sent separately from any
261	261	other notice sent to the property owner by the chief appraiser.
262	262	SECTION 13. Section 25.25, Tax Code, is amended by amending
263	263	Subsection (e) and adding Subsection (e-1) to read as follows:
264	264	(e) If the chief appraiser and the property owner do not
265	265	agree to the correction before the 15th day after the date the
266	266	motion is filed, a party bringing a motion under Subsection (c) or
267	267	(d) is entitled on request to a hearing on and a determination of
268	268	the motion by the appraisal review board. A party bringing a
269	269	motion under this section must describe the error or errors that the
270	270	motion is seeking to correct. The appraisal review board shall
271	271	schedule the hearing to be held as soon as practicable but not later
272	272	than the 90th day after the date the request for the hearing is
273	273	made. Not later than 15 days before the date of the hearing, the
274	274	board shall deliver written notice of the date, time, and place of
275	275	the hearing to the chief appraiser, the property owner, and the
276	276	presiding officer of the governing body of each taxing unit in which
277	277	the property is located. The chief appraiser, the property owner,
278	278	and each taxing unit are entitled to present evidence and argument
279	279	at the hearing and to receive written notice of the board's
280	280	determination of the motion. The property owner is entitled to
281	281	elect to present the owner's evidence and argument before, after,
282	282	or between the cases presented by the chief appraiser and each
283	283	taxing unit. A property owner who files the motion must comply
284	284	with the payment requirements of Section 25.26 or forfeit the right
285	285	to a final determination of the motion.
286	286	(e-1) The chief appraiser may not offer evidence or argument
287	287	at a hearing conducted under Subsection (e) in support of a reason
288	288	for modifying or denying an application other than a reason stated
289	289	in a notice delivered to the applicant under Section 11.45(d) or
290	290	(e), 23.44(d), 23.57(d), 23.79(d), 23.85(d), 23.95(d), or
291	291	23.9805(d).
292	292	SECTION 14. Section 41.44(d), Tax Code, is amended to read
293	293	as follows:
294	294	(d) A notice of protest is sufficient if it identifies the
295	295	protesting property owner, including a person claiming an ownership
296	296	interest in the property even if that person is not listed on the
297	297	appraisal records as an owner of the property, identifies the
298	298	property that is the subject of the protest, and indicates apparent
299	299	dissatisfaction with some determination of the appraisal
300	300	office. The notice need not be on an official form, but the
301	301	comptroller shall prescribe a form that provides for more detail
302	302	about the nature of the protest. The form must permit a property
303	303	owner to include each property in the appraisal district that is the
304	304	subject of a protest. If the form includes boxes a property owner
305	305	is required to select from to indicate the reason the owner is
306	306	filing a protest, the form must permit a property owner who believes
307	307	that the owner's property was appraised at a value that exceeds its
308	308	appraised value, was appraised unequally, or both, to select a
309	309	single box to indicate that the owner is filing a protest for either
310	310	or both reasons. The form must permit a property owner to request
311	311	that the protest be heard by a special panel established under
312	312	Section 6.425 if the protest will be determined by an appraisal
313	313	review board to which that section applies and the property is
314	314	included in a classification described by Section 6.425(b). The
315	315	comptroller, each appraisal office, and each appraisal review board
316	316	shall make the forms readily available and deliver one to a property
317	317	owner on request.
318	318	SECTION 15. Section 41.45(a), Tax Code, is amended to read
319	319	as follows:
320	320	(a) On the filing of a notice as required by Section 41.44,
321	321	the appraisal review board shall schedule a hearing on the protest.
322	322	The appraisal review board shall schedule the hearing to be held as
323	323	soon as practicable but not later than the 90th day after the date
324	324	the notice is filed. If more than one protest is filed relating to
325	325	the same property, the appraisal review board shall schedule a
326	326	single hearing on all timely filed protests relating to the
327	327	property. A hearing for a property that is owned in undivided or
328	328	fractional interests, including separate interests in a mineral in
329	329	place, shall be scheduled to provide for participation by all
330	330	owners who have timely filed a protest.
331	331	SECTION 16. Section 41.67, Tax Code, is amended by adding
332	332	Subsection (e) to read as follows:
333	333	(e) The chief appraiser may not offer evidence or argument
334	334	at a hearing on a protest in support of a reason for modifying or
335	335	denying an application other than a reason stated in a notice
336	336	delivered to the applicant under Section 11.45(d) or (e), 23.44(d),
337	337	23.57(d), 23.79(d), 23.85(d), 23.95(d), or 23.9805(d).
338	338	SECTION 17. Section 6.035(a-1), Tax Code, as amended by
339	339	this Act, does not affect the eligibility of a person serving as an
340	340	appointed member of the board of directors of an appraisal district
341	341	immediately before the effective date of this Act to continue to
342	342	serve on the board for the remainder of the term to which the member
343	343	was appointed.
344	344	SECTION 18. Section 6.054, Tax Code, as amended by this Act,
345	345	applies only to a former member of an appraisal review board first
346	346	employed by an appraisal district on or after the effective date of
347	347	this Act.
348	348	SECTION 19. Section 6.41(f), Tax Code, as amended by this
349	349	Act, applies only to a potential ground for removal of a member of
350	350	an appraisal review board that an appraisal district board of
351	351	directors, local administrative district judge, or local
352	352	administrative district judge's designee, as applicable, first
353	353	learns of on or after the effective date of this Act.
354	354	SECTION 20. Sections 11.45(a), 23.44(a), 23.57(a),
355	355	23.79(a), 23.85(a), 23.95(a), and 23.9805(a), Tax Code, as amended
356	356	by this Act, apply only to an application filed with a chief
357	357	appraiser on or after the effective date of this Act.
358	358	SECTION 21. Sections 11.45(d) and (e), 23.44(d), 23.57(d),
359	359	23.79(d), 23.85(d), 23.95(d), and 23.9805(d), Tax Code, as amended
360	360	by this Act, apply only to a notice required to be delivered by a
361	361	chief appraiser on or after the effective date of this Act.
362	362	SECTION 22. Section 25.25(e), Tax Code, as amended by this
363	363	Act, and Section 25.25(e-1), Tax Code, as added by this Act, apply
364	364	only to a motion to correct an appraisal roll filed on or after the
365	365	effective date of this Act.
366	366	SECTION 23. Section 41.45(a), Tax Code, as amended by this
367	367	Act, and Section 41.67(e), Tax Code, as added by this Act, apply
368	368	only to a protest for which the notice of protest was filed on or
369	369	after the effective date of this Act.
370	370	SECTION 24. This Act takes effect September 1, 2021.