| 1 | 1 | | 88R6649 DRS-D |
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| 2 | 2 | | By: Tepper H.B. No. 4607 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the appraisal for ad valorem tax purposes of a parcel of |
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| 8 | 8 | | real property that is located in more than one county. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter B, Chapter 23, Tax Code, is amended by |
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| 11 | 11 | | adding Section 23.27 to read as follows: |
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| 12 | 12 | | Sec. 23.27. SINGLE APPRAISAL FOR PARCEL IN MORE THAN ONE |
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| 13 | 13 | | COUNTY. (a) The owner of a parcel of real property that extends |
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| 14 | 14 | | into two or more counties may choose a single appraisal district |
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| 15 | 15 | | established for one of those counties to appraise the property for |
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| 16 | 16 | | ad valorem tax purposes for each taxing unit that imposes ad valorem |
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| 17 | 17 | | taxes on the property. |
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| 18 | 18 | | (b) A property owner that has chosen to have real property |
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| 19 | 19 | | appraised by a single appraisal district under Subsection (a) may |
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| 20 | 20 | | revoke that choice and by written request filed with each appraisal |
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| 21 | 21 | | district choose to have the property appraised by a single |
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| 22 | 22 | | appraisal district other than the one previously chosen or to have |
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| 23 | 23 | | the property appraised by each appraisal district in which the |
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| 24 | 24 | | property is located. |
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| 25 | 25 | | (c) To make a choice under this section, the property owner |
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| 26 | 26 | | must file a written request with each appraisal district in which |
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| 27 | 27 | | the property is located. A choice made by a property owner under |
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| 28 | 28 | | this section takes effect beginning on the next January 1 that is at |
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| 29 | 29 | | least 90 days after the date on which the choice has been filed with |
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| 30 | 30 | | each appraisal district. |
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| 31 | 31 | | SECTION 2. This Act takes effect January 1, 2024, but only |
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| 32 | 32 | | if the constitutional amendment proposed by the 88th Legislature, |
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| 33 | 33 | | Regular Session, 2023, authorizing the legislature to permit an |
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| 34 | 34 | | owner of a parcel of real property that is located in more than one |
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| 35 | 35 | | county to elect to have the property appraised for ad valorem |
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| 36 | 36 | | taxation by the appraising entity for one of those counties is |
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| 37 | 37 | | approved by the voters. If that amendment is not approved by the |
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| 38 | 38 | | voters, this Act has no effect. |
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