Texas 2023 - 88th Regular

Texas House Bill HB1027 Compare Versions

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1	1	88R2340 DRS-D
2	2	By: Slawson H.B. No. 1027
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 a sale or change of use of certain land.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.07(d), Tax Code, is amended to read as
11	11	follows:
12	12	(d) A notice required by Section 11.43(q), 11.45(d),
13	13	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]
14	14	23.551(a), 23.57(d), [23.76(e),] 23.79(d), or 23.85(d) must be sent
15	15	by certified mail.
16	16	SECTION 2. Section 23.20(g), Tax Code, is amended to read as
17	17	follows:
18	18	(g) A waiver of a special appraisal of property under
19	19	Subchapter C[, D, E, F, or G of this chapter] does not constitute a
20	20	change of use of the property or diversion of the property to
21	21	another use for purposes of the imposition of additional taxes
22	22	under that subchapter [any of those subchapters].
23	23	SECTION 3. Section 23.52(e), Tax Code, is amended to read as
24	24	follows:
25	25	(e) The [For the purposes of Section 23.55 of this code,
26	26	the] chief appraiser [also] shall determine the market value of
27	27	qualified open-space land and shall record both the market value
28	28	and the appraised value in the appraisal records.
29	29	SECTION 4. Section 23.524(e), Tax Code, is amended to read
30	30	as follows:
31	31	(e) Notwithstanding Subsection (b) or (c), the eligibility
32	32	of [For the purposes of this subchapter, a change of use of the]
33	33	land subject to this section for appraisal under this subchapter is
34	34	considered to have ended [occurred] on the day the period
35	35	prescribed by Subsection (c) begins if the owner has not fully
36	36	complied with the terms of the agreement described by Subsection
37	37	(b) on the date the agreement ends.
38	38	SECTION 5. Sections 23.551(a) and (d), Tax Code, are
39	39	amended to read as follows:
40	40	(a) If land appraised as provided by this subchapter is
41	41	owned by an individual 65 years of age or older, before making a
42	42	determination that [a change in use of] the land is no longer
43	43	eligible for appraisal under this subchapter [has occurred], the
44	44	chief appraiser shall deliver a written notice to the owner stating
45	45	that the chief appraiser believes [a change in use of] the land may
46	46	no longer be eligible for appraisal under this subchapter [have
47	47	occurred].
48	48	(d) If the chief appraiser does not receive a response on or
49	49	before the 60th day after the date the notice is mailed, the chief
50	50	appraiser must make a reasonable effort to locate the owner and
51	51	determine whether the land remains eligible to be appraised as
52	52	provided by this subchapter before determining that [a change in
53	53	use of] the land is no longer eligible for appraisal under this
54	54	subchapter [has occurred].
55	55	SECTION 6. Section 23.73(c), Tax Code, is amended to read as
56	56	follows:
57	57	(c) The [For the purposes of Section 23.76 of this code,
58	58	the] chief appraiser [also] shall determine the market value of
59	59	qualified timber land and shall record both the market value and the
60	60	appraised value in the appraisal records.
61	61	SECTION 7. Sections 31.01(c) and (c-1), Tax Code, are
62	62	amended to read as follows:
63	63	(c) The tax bill or a separate statement accompanying the
64	64	tax bill shall:
65	65	(1) identify the property subject to the tax;
66	66	(2) state the appraised value, assessed value, and
67	67	taxable value of the property;
68	68	(3) if the property is land appraised as provided by
69	69	Subchapter C, [D, E, or H,] Chapter 23, state the market value and
70	70	the taxable value for purposes of deferred or additional taxation
71	71	as provided by Section 23.46[, 23.55, 23.76, or 23.9807, as
72	72	applicable];
73	73	(4) if the property is land appraised as provided by
74	74	Subchapter D, E, or H, Chapter 23, state the market value of the
75	75	land;
76	76	(5) state the assessment ratio for the taxing unit;
77	77	(6) [(5)] state the type and amount of any partial
78	78	exemption applicable to the property, indicating whether it applies
79	79	to appraised or assessed value;
80	80	(7) [(6)] state the total tax rate for the taxing
81	81	unit;
82	82	(8) [(7)] state the amount of tax due, the due date,
83	83	and the delinquency date;
84	84	(9) [(8)] explain the payment option and discounts
85	85	provided by Sections 31.03 and 31.05, if available to the taxing
86	86	unit's taxpayers, and state the date on which each of the discount
87	87	periods provided by Section 31.05 concludes, if the discounts are
88	88	available;
89	89	(10) [(9)] state the rates of penalty and interest
90	90	imposed for delinquent payment of the tax;
91	91	(11) [(10)] include the name and telephone number of
92	92	the assessor for the taxing unit and, if different, of the collector
93	93	for the taxing unit;
94	94	(12) [(11)] for real property, state for the current
95	95	tax year and each of the preceding five tax years:
96	96	(A) the appraised value and taxable value of the
97	97	property;
98	98	(B) the total tax rate for the taxing unit;
99	99	(C) the amount of taxes imposed on the property
100	100	by the taxing unit; and
101	101	(D) the difference, expressed as a percent
102	102	increase or decrease, as applicable, in the amount of taxes imposed
103	103	on the property by the taxing unit compared to the amount imposed
104	104	for the preceding tax year; and
105	105	(13) [(12)] for real property, state the differences,
106	106	expressed as a percent increase or decrease, as applicable, in the
107	107	following for the current tax year as compared to the fifth tax year
108	108	before that tax year:
109	109	(A) the appraised value and taxable value of the
110	110	property;
111	111	(B) the total tax rate for the taxing unit; and
112	112	(C) the amount of taxes imposed on the property
113	113	by the taxing unit.
114	114	(c-1) If for any of the preceding six tax years any
115	115	information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]
116	116	to be included in a tax bill or separate statement is unavailable,
117	117	the tax bill or statement must state that the information is not
118	118	available for that year.
119	119	SECTION 8. Section 41.41(a), Tax Code, is amended to read as
120	120	follows:
121	121	(a) A property owner is entitled to protest before the
122	122	appraisal review board the following actions:
123	123	(1) determination of the appraised value of the
124	124	owner's property or, in the case of land appraised as provided by
125	125	Subchapter C, D, E, or H, Chapter 23, determination of its appraised
126	126	or market value;
127	127	(2) unequal appraisal of the owner's property;
128	128	(3) inclusion of the owner's property on the appraisal
129	129	records;
130	130	(4) denial to the property owner in whole or in part of
131	131	a partial exemption;
132	132	(5) determination that the owner's land does not
133	133	qualify for appraisal as provided by Subchapter C, D, E, or H,
134	134	Chapter 23;
135	135	(6) identification of the taxing units in which the
136	136	owner's property is taxable in the case of the appraisal district's
137	137	appraisal roll;
138	138	(7) determination that the property owner is the owner
139	139	of property;
140	140	(8) a determination that a change in use of land
141	141	appraised under Subchapter C, [D, E, or H,] Chapter 23, has
142	142	occurred; or
143	143	(9) any other action of the chief appraiser, appraisal
144	144	district, or appraisal review board that applies to and adversely
145	145	affects the property owner.
146	146	SECTION 9. Section 41.44(a), Tax Code, is amended to read as
147	147	follows:
148	148	(a) Except as provided by Subsections (b), (c), (c-1), and
149	149	(c-2), to be entitled to a hearing and determination of a protest,
150	150	the property owner initiating the protest must file a written
151	151	notice of the protest with the appraisal review board having
152	152	authority to hear the matter protested:
153	153	(1) not later than May 15 or the 30th day after the
154	154	date that notice to the property owner was delivered to the property
155	155	owner as provided by Section 25.19, whichever is later;
156	156	(2) in the case of a protest of a change in the
157	157	appraisal records ordered as provided by Subchapter A of this
158	158	chapter or by Chapter 25, not later than the 30th day after the date
159	159	notice of the change is delivered to the property owner;
160	160	(3) in the case of a determination that a change in the
161	161	use of land appraised under Subchapter C, [D, E, or H,] Chapter 23,
162	162	has occurred, not later than the 30th day after the date the notice
163	163	of the determination is delivered to the property owner;
164	164	(4) in the case of a determination of eligibility for a
165	165	refund under Section 23.1243, not later than the 30th day after the
166	166	date the notice of the determination is delivered to the property
167	167	owner; or
168	168	(5) in the case of a protest of the modification or
169	169	denial of an application for an exemption under Section 11.35, or
170	170	the determination of an appropriate damage assessment rating for an
171	171	item of qualified property under that section, not later than the
172	172	30th day after the date the property owner receives the notice
173	173	required under Section 11.45(e).
174	174	SECTION 10. Section 60.022, Agriculture Code, is amended to
175	175	read as follows:
176	176	Sec. 60.022. CONTENTS OF PETITION. A petition filed under
177	177	Section 60.021 must:
178	178	(1) describe the boundaries of the proposed district
179	179	by metes and bounds or by lot and block number, if there is a
180	180	recorded map or plat and survey of the area;
181	181	(2) include a name for the proposed district, which
182	182	must include the term "Agricultural Development District";
183	183	(3) be signed by the landowners of any land to be
184	184	included within the proposed district and provide an acknowledgment
185	185	consistent with Section 121.001, Civil Practice and Remedies Code,
186	186	that the landowners desire the land to be included in the district;
187	187	(4) include the names of at least five persons who are
188	188	willing and qualified to serve as temporary directors of the
189	189	district;
190	190	(5) name each county in which any agricultural
191	191	facilities to be owned by the district are to be located;
192	192	(6) name each municipality in which any part of the
193	193	district is to be located;
194	194	(7) state the general nature of the proposed
195	195	development and the cost of the development as then estimated by the
196	196	petitioners;
197	197	(8) state the necessity and feasibility of the
198	198	proposed district and whether the district will serve the public
199	199	purpose of furthering agricultural interests;
200	200	(9) include a pledge that the district will make
201	201	payments in lieu of taxes to any school district and county in which
202	202	any real property to be owned by the district is located, in [as
203	203	follows:
204	204	[(A)] annual payments to each entity that are
205	205	equal to the amount of taxes imposed on the real property by the
206	206	entity in the year of the district's creation; and
207	207	[(B) a payment to each entity equal to the amount
208	208	that would be due under Section 23.55, Tax Code, on the district's
209	209	date of creation; and]
210	210	(10) include a pledge that, if the district employs
211	211	more than 50 persons, the district will make payments in lieu of
212	212	taxes to any school district, in addition to those made under
213	213	Subdivision (9), in an amount negotiated between the district and
214	214	the school district.
215	215	SECTION 11. Section 21.0421(e), Property Code, is amended
216	216	to read as follows:
217	217	(e) This section does not:
218	218	(1) authorize groundwater rights appraised separately
219	219	from the real property under this section to be appraised
220	220	separately from real property for property tax appraisal purposes;
221	221	or
222	222	(2) subject real property condemned for the purpose
223	223	described by Subsection (a) to an additional tax as provided by
224	224	Section 23.46 [or 23.55], Tax Code.
225	225	SECTION 12. The following provisions of the Tax Code are
226	226	repealed:
227	227	(1) Section 23.55;
228	228	(2) Sections 23.58(c) and (d);
229	229	(3) Section 23.76;
230	230	(4) Section 23.86;
231	231	(5) Section 23.96; and
232	232	(6) Section 23.9807.
233	233	SECTION 13. The repeal of Sections 23.55, 23.76, 23.86,
234	234	23.96, and 23.9807, Tax Code, by this Act does not affect an
235	235	additional tax imposed as a result of a change of use of land
236	236	appraised under Subchapter D, E, F, G, or H, Chapter 23, Tax Code,
237	237	that occurred before the effective date of this Act, and the former
238	238	law is continued in effect for purposes of that tax.
239	239	SECTION 14. This Act takes effect January 1, 2024.