Texas 2025 - 89th Regular

Texas House Bill HB416 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R3427 LHC-D
2	2	By: Tepper H.B. No. 416
3	3
4	4
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the deadlines for performing various functions in
10	10	connection with the ad valorem tax system.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Sections 26.01(a) and (a-1), Tax Code, are
13	13	amended to read as follows:
14	14	(a) By August [July] 25, the chief appraiser shall prepare
15	15	and certify to the assessor for each taxing unit participating in
16	16	the district that part of the appraisal roll for the district that
17	17	lists the property taxable by the taxing unit. The part certified
18	18	to the assessor is the appraisal roll for the taxing unit. The
19	19	chief appraiser shall consult with the assessor for each taxing
20	20	unit and notify each taxing unit in writing by April 1 of the form in
21	21	which the roll will be provided to each taxing unit.
22	22	(a-1) If by August [July] 20 the appraisal review board for
23	23	an appraisal district has not approved the appraisal records for
24	24	the district as required under Section 41.12, the chief appraiser
25	25	shall not later than August [July] 25 prepare and certify to the
26	26	assessor for each taxing unit participating in the district an
27	27	estimate of the taxable value of property in that taxing unit.
28	28	SECTION 2. Sections 26.04(b), (e), and (e-6), Tax Code, are
29	29	amended to read as follows:
30	30	(b) The assessor shall submit the appraisal roll for the
31	31	taxing unit showing the total appraised, assessed, and taxable
32	32	values of all property and the total taxable value of new property
33	33	to the governing body of the taxing unit by September [August] 1 or
34	34	as soon thereafter as practicable. By September [August] 1 or as
35	35	soon thereafter as practicable, the taxing unit's collector shall
36	36	certify the anticipated collection rate as calculated under
37	37	Subsections (h), (h-1), and (h-2) for the current year to the
38	38	governing body. If the collector certified an anticipated
39	39	collection rate in the preceding year and the actual collection
40	40	rate in that year exceeded the anticipated rate, the collector
41	41	shall also certify the amount of debt taxes collected in excess of
42	42	the anticipated amount in the preceding year.
43	43	(e) By September [August] 7 or as soon thereafter as
44	44	practicable, the designated officer or employee shall submit the
45	45	rates to the governing body. The designated officer or employee
46	46	shall post prominently on the home page of the taxing unit's
47	47	Internet website in the form prescribed by the comptroller:
48	48	(1) the no-new-revenue tax rate, the voter-approval
49	49	tax rate, and an explanation of how they were calculated;
50	50	(2) the estimated amount of interest and sinking fund
51	51	balances and the estimated amount of maintenance and operation or
52	52	general fund balances remaining at the end of the current fiscal
53	53	year that are not encumbered with or by corresponding existing debt
54	54	obligation; and
55	55	(3) a schedule of the taxing unit's debt obligations
56	56	showing:
57	57	(A) the amount of principal and interest that
58	58	will be paid to service the taxing unit's debts in the next year
59	59	from property tax revenue, including payments of lawfully incurred
60	60	contractual obligations providing security for the payment of the
61	61	principal of and interest on bonds and other evidences of
62	62	indebtedness issued on behalf of the taxing unit by another
63	63	political subdivision and, if the taxing unit is created under
64	64	Section 52, Article III, or Section 59, Article XVI, Texas
65	65	Constitution, payments on debts that the taxing unit anticipates to
66	66	incur in the next calendar year;
67	67	(B) the amount by which taxes imposed for debt
68	68	are to be increased because of the taxing unit's anticipated
69	69	collection rate; and
70	70	(C) the total of the amounts listed in Paragraphs
71	71	(A)-(B), less any amount collected in excess of the previous year's
72	72	anticipated collections certified as provided in Subsection (b).
73	73	(e-6) By September [August] 7 or as soon thereafter as
74	74	practicable, the chief appraiser of each appraisal district shall
75	75	publish in a newspaper of general circulation in the county for
76	76	which the appraisal district is established the notice required by
77	77	Subsection (e-2). If there is no newspaper of general circulation
78	78	in the county for which the appraisal district is established, the
79	79	notice shall be posted at the appraisal office for the district.
80	80	SECTION 3. Section 26.05(a), Tax Code, is amended to read as
81	81	follows:
82	82	(a) The governing body of each taxing unit shall adopt a tax
83	83	rate for the current tax year and shall notify the assessor for the
84	84	taxing unit of the rate adopted. The governing body must adopt a
85	85	tax rate before the later of September 30 or the 30th [60th] day
86	86	after the date the certified appraisal roll is received by the
87	87	taxing unit, except that the governing body must adopt a tax rate
88	88	that exceeds the voter-approval tax rate not later than the 71st day
89	89	before the next uniform election date prescribed by Section 41.001,
90	90	Election Code, that occurs in November of that year. The tax rate
91	91	consists of two components, each of which must be approved
92	92	separately. The components are:
93	93	(1) for a taxing unit other than a school district, the
94	94	rate that, if applied to the total taxable value, will impose the
95	95	total amount described by Section 26.04(e)(3)(C), less any amount
96	96	of additional sales and use tax revenue that will be used to pay
97	97	debt service, or, for a school district, the rate calculated under
98	98	Section 44.004(c)(5)(A)(ii)(b), Education Code; and
99	99	(2) the rate that, if applied to the total taxable
100	100	value, will impose the amount of taxes needed to fund maintenance
101	101	and operation expenditures of the taxing unit for the next year.
102	102	SECTION 4. Section 26.16(d-2), Tax Code, is amended to read
103	103	as follows:
104	104	(d-2) By September [August] 7 or as soon thereafter as
105	105	practicable, the county assessor-collector shall post on the
106	106	website the tax rate calculation forms described by Subsection
107	107	(d-1)(1) for the current tax year.
108	108	SECTION 5. Section 31.01(h), Tax Code, is amended to read as
109	109	follows:
110	110	(h) An assessor who assesses taxes for more than one taxing
111	111	unit may prepare and deliver separate bills for the taxes of a
112	112	taxing unit that does not adopt a tax rate for the year before the
113	113	30th [60th] day after the date the chief appraiser certifies the
114	114	appraisal roll for the taxing unit under Section 26.01 [of this
115	115	code] or, if the taxing unit participates in more than one appraisal
116	116	district, before the 30th [60th] day after the date it receives a
117	117	certified appraisal roll from any of the appraisal districts in
118	118	which it participates. If separate tax bills are prepared and
119	119	delivered under this subsection, the taxing unit or taxing units
120	120	that failed to adopt the tax rate before the prescribed deadline
121	121	must pay the additional costs incurred in preparing and mailing the
122	122	separate bills in addition to any other compensation required or
123	123	agreed to be paid for the appraisal services rendered.
124	124	SECTION 6. Sections 41.12(a) and (c), Tax Code, are amended
125	125	to read as follows:
126	126	(a) By August [July] 20, the appraisal review board shall:
127	127	(1) hear and determine all or substantially all timely
128	128	filed protests;
129	129	(2) determine all timely filed challenges;
130	130	(3) submit a list of its approved changes in the
131	131	records to the chief appraiser; and
132	132	(4) approve the records.
133	133	(c) The board of directors of an appraisal district
134	134	established for a county with a population of at least one million
135	135	by resolution may:
136	136	(1) postpone the deadline established by Subsection
137	137	(a) for the performance of the functions listed in that subsection
138	138	to a date not later than September 15 [August 30]; or
139	139	(2) provide that the appraisal review board may
140	140	approve the appraisal records if the sum of the appraised values, as
141	141	determined by the chief appraiser, of all properties on which a
142	142	protest has been filed but not determined does not exceed 10 percent
143	143	of the total appraised value of all other taxable properties.
144	144	SECTION 7. Section 41.44(a), Tax Code, is amended to read as
145	145	follows:
146	146	(a) Except as provided by Subsections (b), (c), (c-1), and
147	147	(c-2), to be entitled to a hearing and determination of a protest,
148	148	the property owner initiating the protest must file a written
149	149	notice of the protest with the appraisal review board having
150	150	authority to hear the matter protested:
151	151	(1) not later than May 15 or the 60th [30th] day after
152	152	the date that notice to the property owner was delivered to the
153	153	property owner as provided by Section 25.19, whichever is later;
154	154	(2) in the case of a protest of a change in the
155	155	appraisal records ordered as provided by Subchapter A of this
156	156	chapter or by Chapter 25, not later than the 30th day after the date
157	157	notice of the change is delivered to the property owner;
158	158	(3) in the case of a determination that a change in the
159	159	use of land appraised under Subchapter C, D, E, or H, Chapter 23,
160	160	has occurred, not later than the 30th day after the date the notice
161	161	of the determination is delivered to the property owner;
162	162	(4) in the case of a determination of eligibility for a
163	163	refund under Section 23.1243, not later than the 30th day after the
164	164	date the notice of the determination is delivered to the property
165	165	owner; or
166	166	(5) in the case of a protest of the modification or
167	167	denial of an application for an exemption under Section 11.35, or
168	168	the determination of an appropriate damage assessment rating for an
169	169	item of qualified property under that section, not later than the
170	170	30th day after the date the property owner receives the notice
171	171	required under Section 11.45(e).
172	172	SECTION 8. Section 41.45(a), Tax Code, is amended to read as
173	173	follows:
174	174	(a) On the filing of a notice as required by Section 41.44,
175	175	the appraisal review board shall schedule a hearing on the protest.
176	176	The appraisal review board shall schedule the hearing to be held as
177	177	soon as practicable but not later than the 60th [90th] day after the
178	178	date the board approves the appraisal records as provided by
179	179	Section 41.12. If more than one protest is filed relating to the
180	180	same property, the appraisal review board shall schedule a single
181	181	hearing on all timely filed protests relating to the property. A
182	182	hearing for a property that is owned in undivided or fractional
183	183	interests, including separate interests in a mineral in place,
184	184	shall be scheduled to provide for participation by all owners who
185	185	have timely filed a protest.
186	186	SECTION 9. This Act applies only to ad valorem taxes imposed
187	187	for a tax year beginning on or after the effective date of this Act.
188	188	SECTION 10. This Act takes effect January 1, 2026.