88R2374 RDS-F
By: King of Uvalde H.B. No. 1417
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of property
owned by certain telecommunications providers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
adding Section 23.1212 to read as follows:
Sec. 23.1212. PROPERTY OWNED BY SMALL PROVIDER; VALUE. (a)
In this section:
(1) "Incumbent local exchange company," "local
exchange company," and "telecommunications utility" have the
meanings assigned by Section 51.002, Utilities Code.
(2) "Presumptive appraised value" means the value
equal to 20 percent of the net book value of taxable property on
January 1 of a tax year.
(3) "Small provider" means a telecommunications
utility that is:
(A) an incumbent local exchange company or
cooperative that, on September 1, 2013, together with all local
exchange companies affiliated with the company or cooperative on
that date, served 31,000 or fewer access lines in this state; or
(B) a company or cooperative that is a successor
to a company or cooperative described by Paragraph (A).
(b) A small provider that owns taxable real or personal
property in more than one appraisal district may elect to have the
property appraised for a tax year as provided by this section.
(c) To elect appraisal of property for a tax year under this
section, a small provider must submit a written request not later
than March 1 of the tax year to the chief appraiser of each
appraisal district for which the election is made. The request
must:
(1) state the presumptive appraised value on January 1
of that tax year of the small provider's taxable property in the
appraisal district for which the request is submitted; and
(2) include an accounting report that:
(A) demonstrates the net book value of the small
provider's taxable property in the appraisal district; and
(B) is prepared and certified by a certified or
licensed public accountant who is not an employee of the small
provider.
(d) Except as provided by Subsection (e), a chief appraiser
who receives a request timely submitted under this section must
appraise the property that is the subject of the request at the
property's presumptive appraised value.
(e) A chief appraiser may increase the appraised value of a
small provider's real and personal property to an amount greater
than the presumptive appraised value if the increase is supported
by a preponderance of the evidence.
SECTION 2. 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 September 1, 2023.