88R19004 LHC-F
By: Thierry H.B. No. 3273
Substitute the following for H.B. No. 3273:
By: Muñoz, Jr. C.S.H.B. No. 3273
A BILL TO BE ENTITLED
AN ACT
relating to public notice of the availability on the Internet of
property-tax-related information.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.19(m), Tax Code, as added by Chapter
209 (H.B. 2723), Acts of the 87th Legislature, Regular Session,
2021, is redesignated as Section 25.19(l-1), Tax Code, and amended
to read as follows:
(l-1) [(m)] A notice required by Subsection (a) or (g) must
include the notice required by Section 26.04(e-2). [following
statement: "Beginning August 7th, visit Texas.gov/PropertyTaxes to
find a link to your local property tax database on which you can
easily access information regarding your property taxes, including
information regarding the amount of taxes that each entity that
taxes your property will impose if the entity adopts its proposed
tax rate. Your local property tax database will be updated
regularly during August and September as local elected officials
propose and adopt the property tax rates that will determine how
much you pay in property taxes."]
SECTION 2. (a) Section 26.04(e-2), Tax Code, is amended to
read as follows:
(e-2) By September 1 [August 7] or as soon thereafter as
practicable, the chief appraiser of each appraisal district shall
deliver by regular mail or e-mail to each owner of property located
in the appraisal district a notice that the estimated amount of
taxes to be imposed on the owner's property by each taxing unit in
which the property is located may be found in the property tax
database maintained by the appraisal district under Section 26.17.
The notice must include:
(1) the following statement: "Visit
Texas.gov/PropertyTaxes to find a link to your local property tax
database on which you can easily access information regarding your
property taxes, including information regarding the amount of taxes
that each entity that taxes your property will impose if the entity
adopts its proposed tax rate. Your local property tax database will
be updated regularly during August and September as local elected
officials propose and adopt the property tax rates that will
determine how much you pay in property taxes.";
(2) a statement that the property owner may request
from the county assessor-collector for the county in which the
property is located or, if the county assessor-collector does not
assess taxes for the county, the person who assesses taxes for the
county under Section 6.24(b), contact information for the assessor
for each taxing unit in which the property is located, who must
provide the information described by this subsection to the owner
on request; and
(3) the name, address, and telephone number of the
county assessor-collector for the county in which the property is
located or, if the county assessor-collector does not assess taxes
for the county, the person who assesses taxes for the county under
Section 6.24(b).
(b) This section applies only to the 2023 tax year.
(c) This section takes effect immediately if this Act
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for
immediate effect, this section has no effect.
SECTION 3. Effective January 1, 2024, Section 26.04, Tax
Code, is amended by amending Subsections (e-2) and (e-4) and adding
Subsection (e-6) to read as follows:
(e-2) The [By August 7 or as soon thereafter as practicable,
the] chief appraiser of each appraisal district shall post
prominently on the appraisal district's Internet website, if the
appraisal district maintains an Internet website, and the assessor
for each taxing unit that participates in the appraisal district
shall post prominently on the taxing unit's Internet website
[deliver by regular mail or e-mail to each owner of property located
in the appraisal district] a notice informing each owner of
property located in the appraisal district that the estimated
amount of taxes to be imposed on the owner's property by each taxing
unit in which the property is located may be found in the property
tax database maintained by the appraisal district under Section
26.17. The notice must include:
(1) the following statement in bold typeface: "Visit
Texas.gov/PropertyTaxes to find a link to your local property tax
database on which you can easily access information regarding your
property taxes, including information regarding the amount of taxes
that each entity that taxes your property will impose if the entity
adopts its proposed tax rate. Your local property tax database will
be updated regularly during August and September as local elected
officials propose and adopt the property tax rates that will
determine how much you pay in property taxes.";
(2) a statement that the property owner may request
from the county assessor-collector for the county in which the
property is located or, if the county assessor-collector does not
assess taxes for the county, the person who assesses taxes for the
county under Section 6.24(b), contact information for the assessor
for each taxing unit in which the property is located, who must
provide the information described by this subsection to the owner
on request; [and]
(3) the name, address, and telephone number of the
county assessor-collector for the county in which the property is
located or, if the county assessor-collector does not assess taxes
for the county, the person who assesses taxes for the county under
Section 6.24(b); and
(4) instructions describing how a property owner may
register on the appraisal district's Internet website, if the
appraisal district maintains an Internet website, to have
notifications regarding updates to the property tax database
delivered to the owner by e-mail.
(e-4) The comptroller:
(1) with the advice of the property tax administration
advisory board, shall adopt rules prescribing the form of the
notice required by Subsection (e-2); and
(2) may adopt rules regarding the format, posting, and
publication [delivery] of the notice.
(e-6) By August 7 or as soon thereafter as practicable, the
chief appraiser of each appraisal district shall publish in a
newspaper of general circulation in the county for which the
appraisal district is established the notice required by Subsection
(e-2). If there is no newspaper of general circulation in the
county for which the appraisal district is established, the notice
shall be posted at the appraisal office for the district.
SECTION 4. Section 26.05(d-1), Tax Code, is amended to read
as follows:
(d-1) The governing body of a taxing unit other than a
school district may not hold a public hearing on a proposed tax rate
or a public meeting to adopt a tax rate until the fifth day after the
date the chief appraiser of each appraisal district in which the
taxing unit participates has:
(1) posted [delivered] the notice required by Section
26.04(e-2); and
(2) complied with Section 26.17(f).
SECTION 5. Section 26.17, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) The chief appraiser of each appraisal district that
maintains an Internet website shall deliver to a property owner by
e-mail notifications regarding updates to the property tax database
if the owner registers on the website to receive such notifications
in that manner.
SECTION 6. Section 41.46(a), Tax Code, is amended to read as
follows:
(a) The appraisal review board before which a protest
hearing is scheduled shall deliver written notice to the property
owner initiating a protest not later than the 15th day before the
date of the hearing. The notice must include:
(1) the date, time, and place of the hearing;
(2) a description of the subject matter of the hearing
that is sufficient to identify the specific action being protested,
such as:
(A) the determination of the appraised value of
the property owner's property;
(B) the denial to the property owner in whole or
in part of a partial exemption; or
(C) the determination that the property owner's
land does not qualify for appraisal as provided by Subchapter C, D,
E, or H, Chapter 23; [and]
(3) a statement that the property owner is entitled to
a postponement of the hearing as provided by Section 41.45 unless
the property owner waives in writing notice of the hearing; and
(4) the notice required by Section 26.04(e-2).
SECTION 7. Except as otherwise provided by this Act, the
change in law made by this Act applies only to a notice required to
be delivered for an ad valorem tax year that begins on or after the
effective date of this Act.
SECTION 8. Except as otherwise provided by this Act, this
Act takes effect January 1, 2024.