By: Geren H.B. No. 5218
A BILL TO BE ENTITLED
AN ACT
relating to abolishing the appraisal district for certain affected
counties.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 6.01, Tax Code, is amended to read as
follows:
Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED; FUNCTIONS OF
APPRAISAL DISTRICT IN CERTAIN COUNTIES. (a) Except as provided by
subsection (a-1), an [An] appraisal district is established in each
county.
(a-1) This subsection applies only to an affected county.
The appraisal district for an affected county is abolished on
September 1, 2023. For each affected county, the comptroller shall
perform the duties of an appraisal district, a district board of
directors, a chief appraiser, and an appraisal office assigned to
those entities and offices by this code. Each taxing unit shall pay
its allocation under Section 6.06 to the comptroller for use in
performing the comptroller's duties under this subsection. As used
in this subsection, the term "affected county" means a county:
(1) with a population of more than 2.1 million; and
(2) in which is located, all or in part, both:
(A) an airport operating under Subchapter D,
Chapter 22, Transportation Code; and
(B) an airport owned by the principal
municipality in the county that does not offer commercial air
service.
(b) The district is responsible for appraising property in
the district for ad valorem tax purposes of each taxing unit that
imposes ad valorem taxes on property in the district.
(c) An appraisal district is a political subdivision of the
state.
SECTION 2. Not later than September 1, 2023, the appraisal
district for an affected county shall transfer all district
records, property, and funds to the comptroller. The abolition of
the district and the transfer of its functions and related
obligations, rights, contracts, records, property, and funds as
provided by this Act, and the transfer of functions and related
obligations, rights, contracts, records, property, and funds to the
comptroller as provided by this Act do not affect or impair an act
done, any obligation, right, order, permit, certificate, rule,
criterion, standard, or requirement existing, or any penalty
accrued under former law, and that law remains in effect for any
action concerning those matters.
SECTION 3. This Act takes effect immediately if it 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
Act takes effect September 1, 2023.