| 1 | 1 | | By: Geren H.B. No. 5218 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to abolishing the appraisal district for certain affected |
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| 7 | 7 | | counties. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 6.01, Tax Code, is amended to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | Sec. 6.01. APPRAISAL DISTRICTS ESTABLISHED; FUNCTIONS OF |
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| 12 | 12 | | APPRAISAL DISTRICT IN CERTAIN COUNTIES. (a) Except as provided by |
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| 13 | 13 | | subsection (a-1), an [An] appraisal district is established in each |
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| 14 | 14 | | county. |
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| 15 | 15 | | (a-1) This subsection applies only to an affected county. |
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| 16 | 16 | | The appraisal district for an affected county is abolished on |
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| 17 | 17 | | September 1, 2023. For each affected county, the comptroller shall |
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| 18 | 18 | | perform the duties of an appraisal district, a district board of |
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| 19 | 19 | | directors, a chief appraiser, and an appraisal office assigned to |
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| 20 | 20 | | those entities and offices by this code. Each taxing unit shall pay |
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| 21 | 21 | | its allocation under Section 6.06 to the comptroller for use in |
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| 22 | 22 | | performing the comptroller's duties under this subsection. As used |
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| 23 | 23 | | in this subsection, the term "affected county" means a county: |
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| 24 | 24 | | (1) with a population of more than 2.1 million; and |
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| 25 | 25 | | (2) in which is located, all or in part, both: |
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| 26 | 26 | | (A) an airport operating under Subchapter D, |
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| 27 | 27 | | Chapter 22, Transportation Code; and |
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| 28 | 28 | | (B) an airport owned by the principal |
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| 29 | 29 | | municipality in the county that does not offer commercial air |
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| 30 | 30 | | service. |
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| 31 | 31 | | (b) The district is responsible for appraising property in |
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| 32 | 32 | | the district for ad valorem tax purposes of each taxing unit that |
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| 33 | 33 | | imposes ad valorem taxes on property in the district. |
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| 34 | 34 | | (c) An appraisal district is a political subdivision of the |
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| 35 | 35 | | state. |
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| 36 | 36 | | SECTION 2. Not later than September 1, 2023, the appraisal |
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| 37 | 37 | | district for an affected county shall transfer all district |
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| 38 | 38 | | records, property, and funds to the comptroller. The abolition of |
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| 39 | 39 | | the district and the transfer of its functions and related |
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| 40 | 40 | | obligations, rights, contracts, records, property, and funds as |
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| 41 | 41 | | provided by this Act, and the transfer of functions and related |
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| 42 | 42 | | obligations, rights, contracts, records, property, and funds to the |
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| 43 | 43 | | comptroller as provided by this Act do not affect or impair an act |
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| 44 | 44 | | done, any obligation, right, order, permit, certificate, rule, |
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| 45 | 45 | | criterion, standard, or requirement existing, or any penalty |
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| 46 | 46 | | accrued under former law, and that law remains in effect for any |
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| 47 | 47 | | action concerning those matters. |
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| 48 | 48 | | SECTION 3. This Act takes effect immediately if it receives |
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| 49 | 49 | | a vote of two-thirds of all the members elected to each house, as |
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| 50 | 50 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 51 | 51 | | Act does not receive the vote necessary for immediate effect, this |
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| 52 | 52 | | Act takes effect September 1, 2023. |
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