Texas 2025 - 89th Regular

Texas House Bill HB3093 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1		89R21636 RDS-F
2	2		By: Villalobos, et al. H.B. No. 3093
3		-
4		-
	3	+	Substitute the following for H.B. No. 3093:
	4	+	By: Perez of El Paso C.S.H.B. No. 3093
5	5
6	6
7	7		A BILL TO BE ENTITLED
8	8		AN ACT
9	9		relating to the calculation of certain ad valorem tax rates of a
10	10		taxing unit for a year in which a property owner provides notice
11	11		that the owner intends to appeal an order of an appraisal review
12	12		board determining a protest by the owner regarding the appraisal of
13	13		the owner's property.
14	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
15	15		SECTION 1. Section 5.07(g), Tax Code, is amended to read as
16	16		follows:
17	17		(g) The forms described by Subsection (f) must be in an
18	18		electronic format and:
19	19		(1) have blanks that can be filled in electronically;
20	20		(2) be capable of being certified by the designated
21	21		officer or employee after completion as accurately calculating the
22	22		applicable tax rates and using values that are the same as the
23	23		values shown in, as applicable:
24	24		(A) the taxing unit's certified appraisal roll;
25	25		or
26	26		(B) the certified estimate of taxable value of
27	27		property in the taxing unit prepared under Section 26.01(a-1);
28	28		[and]
29	29		(3) be capable of being electronically incorporated
30	30		into the property tax database maintained by each appraisal
31	31		district under Section 26.17 and submitted electronically to the
32	32		county assessor-collector of each county in which all or part of the
33	33		territory of the taxing unit is located; and
34	34		(4) be capable of including the addendum to the forms
35	35		required by Section 26.04(d-3), if applicable.
36	36		SECTION 2. Section 26.012, Tax Code, is amended by adding
37	37		Subdivisions (1-a), (1-b), (1-c), (2-a), (2-b), and (20) to read as
38	38		follows:
39	39		(1-a) "Affected taxing unit" means a taxing unit that
40	40		is wholly or partly located in a county that:
41	41		(A) has a population of less than 500,000; and
42	42		(B) is located on the Gulf of Mexico.
43	43		(1-b) "Anticipated substantial litigation" means one
44	44		or more appeals filed or intended to be filed under Chapter 42 for a
45	45		tax year by a single property owner or by one or more associated
46	46		business entities of a single property owner of one or more orders
47	47		of an appraisal review board determining one or more protests by the
48	48		owner or entities of the taxable value of one or more parcels of
49	49		property located in an affected taxing unit, if any of the
50	50		properties:
51	51		(A) had a taxable value in the preceding tax year
52	52		that was one of the 20 highest in the appraisal district in which
53	53		the property is located; and
54	54		(B) has a current year taxable value that exceeds
55	55		125 percent of the amount of the uncontested taxable value of the
56	56		property.
57	57		(1-c) "Associated business entity" means a subsidiary
58	58		or other associated business entity of a property owner.
59	59		(2-a) "Contested taxable value" means for a tax year
60	60		the difference between:
61	61		(A) the current year taxable value of a property;
62	62		and
63	63		(B) the:
64	64		(i) taxable value of the property asserted
65	65		by the owner of the property in an appeal of the appraisal review
66	66		board order under Chapter 42; or
67	67		(ii) if the owner has not filed an appeal, a
68	68		good faith determination of the taxable value the owner will assert
69	69		in the appeal.
70	70		(2-b) "Current year taxable value" means the taxable
71	71		value of a property stated in or determined from:
72	72		(A) an order issued by the appraisal review board
73	73		hearing a protest pertaining to the property for the tax year under
74	74		Chapter 41; or
75	75		(B) if the appraisal review board has not issued
76	76		an order determining the protest, the notice of appraised value for
77	77		the property delivered under Section 25.19 for the most recent tax
78	78		year.
79	79		(20) "Uncontested taxable value" means the portion of
80	80		the taxable value of a property that is not contested taxable value.
81	81		SECTION 3. Section 26.012(6), Tax Code, is amended to read
82	82		as follows:
83	83		(6) "Current total value" means the total taxable
84	84		value of property listed on the appraisal roll for the current year,
85	85		including all appraisal roll supplements and corrections as of the
86	86		date of the calculation, less the taxable value of property
87	87		exempted for the current tax year for the first time under Section
88	88		11.31 or 11.315, except that:
89	89		(A) the current total value for a school district
90	90		excludes:
91	91		(i) the total value of homesteads that
92	92		qualify for a tax limitation as provided by Section 11.26;
93	93		(ii) new property value of property that is
94	94		subject to an agreement entered into under former Subchapter B or C,
95	95		Chapter 313; and
96	96		(iii) new property value of property that
97	97		is subject to an agreement entered into under Subchapter T, Chapter
98	98		403, Government Code; [and]
99	99		(B) the current total value for a county,
100	100		municipality, or junior college district excludes the total value
101	101		of homesteads that qualify for a tax limitation provided by Section
102	102		11.261; and
103	103		(C) the current total value for an affected
104	104		taxing unit excludes the portion of the aggregate taxable value of
105	105		all of the property located in the taxing unit that is included as
106	106		part of anticipated substantial litigation that consists of
107	107		contested taxable value.
108	108		SECTION 4. Section 26.04(d-3), Tax Code, is amended to read
109	109		as follows:
110	110		(d-3) As soon as practicable after the designated officer or
111	111		employee calculates the no-new-revenue tax rate and the
112	112		voter-approval tax rate of the taxing unit, the designated officer
113	113		or employee shall submit the tax rate calculation forms used in
114	114		calculating the rates to the county assessor-collector for each
115	115		county in which all or part of the territory of the taxing unit is
116	116		located. If an amount described by Section 26.012(6)(C) is
117	117		excluded from the current total value of an affected taxing unit for
118	118		a tax year, the designated officer or employee for the taxing unit
119	119		shall include as an addendum to the tax rate calculation forms for
120	120		that tax year:
121	121		(1) documentation that supports the exclusion; and
122	122		(2) each statement submitted to the designated officer
123	123		or employee under Section 41.48(c)(2) for that tax year.
124	124		SECTION 5. Section 26.16(d-1), Tax Code, is amended to read
125	125		as follows:
126	126		(d-1) In addition to posting the information described by
127	127		Subsection (a), the county assessor-collector shall post on the
128	128		Internet website of the county for each taxing unit all or part of
129	129		the territory of which is located in the county:
130	130		(1) the tax rate calculation forms used by the
131	131		designated officer or employee of each taxing unit to calculate the
132	132		no-new-revenue and voter-approval tax rates of the taxing unit for
133	133		the most recent five tax years beginning with the 2020 tax year, as
134	134		certified by the designated officer or employee under Section
135	135		26.04(d-2), along with the addendum to those forms required by
136	136		Section 26.04(d-3), if applicable; and
137	137		(2) the name and official contact information for each
138	138		member of the governing body of the taxing unit.
139	139		SECTION 6. Sections 26.17(e) and (f), Tax Code, are amended
140	140		to read as follows:
141	141		(e) The officer or employee designated by the governing body
142	142		of each taxing unit in which the property is located to calculate
143	143		the no-new-revenue tax rate and the voter-approval tax rate for the
144	144		taxing unit must electronically incorporate into the database:
145	145		(1) the information described by Subsections (b)(5),
146	146		(6), (7), (12), and (13), as applicable, as the information becomes
147	147		available; and
148	148		(2) the tax rate calculation forms prepared under
149	149		Section 26.04(d-1), along with the addendum to those forms required
150	150		by Section 26.04(d-3), if applicable, at the same time the
151	151		designated officer or employee submits the tax rates to the
152	152		governing body of the taxing unit under Section 26.04(e).
153	153		(f) The chief appraiser shall make the information
154	154		described by Subsection (e)(1) and the tax rate calculation forms,
155	155		along with the addendum to those forms required by Section
156	156		26.04(d-3), if applicable, described by Subsection (e)(2)
157	157		available to the public not later than the third business day after
158	158		the date the information and forms are incorporated into the
159	159		database.
160	160		SECTION 7. Subchapter C, Chapter 41, Tax Code, is amended by
161	161		adding Section 41.48 to read as follows:
162	162		Sec. 41.48. NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY
163	163		PROPERTY OWNER. (a) In this section, "affected taxing unit,"
164	164		"anticipated substantial litigation," "associated business
165	165		entity," and "uncontested taxable value" have the meanings assigned
166	166		by Section 26.012.
167	167		(b) Not later than July 1, the officer or employee
168	168		designated by the governing body of each affected taxing unit under
169	169		Section 26.04(c) shall notify each property owner in the taxing
170	170		unit who owns a property that had a taxable value in the preceding
171	171		tax year that was one of the 20 highest in the appraisal district in
172	172		which the property is located that the owner may have to comply with
173	173		the requirements of this section.
174	174		(c) A property owner or associated business entity of the
175	175		owner that intends to file an appeal under Chapter 42 that is part
176	176		of anticipated substantial litigation shall submit to the officer
177	177		or employee described by Subsection (b) of each affected taxing
178	178		unit in which the property included in the litigation is located:
179	179		(1) the total amount of uncontested taxable value of
180	180		all property located in the taxing unit that may be the subject of
181	181		an appeal by the property owner or entity and that is part of the
182	182		litigation; and
183	183		(2) a written statement providing that the property
184	184		owner or entity intends to pay the tax due on the amount of the
185	185		uncontested taxable value.
186	186		(d) A property owner or associated business entity of the
187	187		property owner must submit the information required to be submitted
188	188		under this section not later than the earlier of August 7 or the
189	189		21st day after the date the first hearing regarding a protest of the
190	190		value of any property included in the anticipated substantial
191	191		litigation is conducted under this chapter.
192	192		(e) Notwithstanding any other provision of this section,
193	193		the amount of uncontested taxable value submitted to a designated
194	194		officer or employee under this section may be used by the designated
195	195		officer or employee only for the purpose of calculating a tax rate
196	196		under Section 26.04 and may not be construed as an amount of value
197	197		of a property that is not in dispute for purposes of a proceeding
198	198		under Chapter 42.
199	199		SECTION 8. (a) Except as provided by Subsection (b) of this
200	200		section, the changes in law made by this Act apply to an ad valorem
201	201		tax year that begins on or after January 1, 2026.
202	202		(b) If this Act receives the vote necessary to have
203	203		immediate effect, the changes in law made by this Act apply to an ad
204	204		valorem tax year that begins on or after January 1, 2025.
205	205		SECTION 9. This Act takes effect immediately if it receives
206	206		a vote of two-thirds of all the members elected to each house, as
207	207		provided by Section 39, Article III, Texas Constitution. If this
208	208		Act does not receive the vote necessary for immediate effect, this
209	209		Act takes effect September 1, 2025.