88R6649 DRS-D
By: Tepper H.B. No. 4607
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of a parcel of
real property that is located in more than one county.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by
adding Section 23.27 to read as follows:
Sec. 23.27. SINGLE APPRAISAL FOR PARCEL IN MORE THAN ONE
COUNTY. (a) The owner of a parcel of real property that extends
into two or more counties may choose a single appraisal district
established for one of those counties to appraise the property for
ad valorem tax purposes for each taxing unit that imposes ad valorem
taxes on the property.
(b) A property owner that has chosen to have real property
appraised by a single appraisal district under Subsection (a) may
revoke that choice and by written request filed with each appraisal
district choose to have the property appraised by a single
appraisal district other than the one previously chosen or to have
the property appraised by each appraisal district in which the
property is located.
(c) To make a choice under this section, the property owner
must file a written request with each appraisal district in which
the property is located. A choice made by a property owner under
this section takes effect beginning on the next January 1 that is at
least 90 days after the date on which the choice has been filed with
each appraisal district.
SECTION 2. This Act takes effect January 1, 2024, but only
if the constitutional amendment proposed by the 88th Legislature,
Regular Session, 2023, authorizing the legislature to permit an
owner of a parcel of real property that is located in more than one
county to elect to have the property appraised for ad valorem
taxation by the appraising entity for one of those counties is
approved by the voters. If that amendment is not approved by the
voters, this Act has no effect.