H.B. No. 3496
 
 
 
 
AN ACT
  relating to the delivery or filing of certain ad valorem tax
  notices.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Sections 25.19(a) and (g), Tax Code, are amended
  to read as follows:
         (a)  By April 1 or as soon thereafter as practicable if the
  property is a single-family residence that qualifies for an
  exemption under Section 11.13, or by May 1 [15] or as soon
  thereafter as practicable in connection with any other property,
  the chief appraiser shall deliver a clear and understandable
  written notice to a property owner of the appraised value of the
  property owner's property if:
               (1)  the appraised value of the property is greater
  than it was in the preceding year;
               (2)  the appraised value of the property is greater
  than the value rendered by the property owner; or
               (3)  the property was not on the appraisal roll in the
  preceding year.
         (g)  By April 1 or as soon thereafter as practicable if the
  property is a single-family residence that qualifies for an
  exemption under Section 11.13, or by May 1 [15] or as soon
  thereafter as practicable in connection with any other property,
  the chief appraiser shall deliver a written notice to the owner of
  each property not included in a notice required to be delivered
  under Subsection (a), if the property was reappraised in the
  current tax year, if the ownership of the property changed during
  the preceding year, or if the property owner or the agent of a
  property owner authorized under Section 1.111 makes a written
  request for the notice. The chief appraiser shall separate real
  from personal property and include in the notice for each property:
               (1)  the appraised value of the property in the
  preceding year;
               (2)  the appraised value of the property for the
  current year and the kind of each partial exemption, if any,
  approved for the current year;
               (3)  a detailed explanation of the time and procedure
  for protesting the value; and
               (4)  the date and place the appraisal review board will
  begin hearing protests.
         SECTION 2.  Section 31.01, Tax Code, is amended by adding
  Subsection (d-2) to read as follows:
         (d-2)  This subsection applies only to a school district and
  only in connection with taxes imposed by the district in 2007.  This
  subsection expires January 1, 2008.  In addition to any other
  information required by this section, the tax bill or separate
  statement shall separately state:
               (1)  the amount of tax that would be imposed by applying
  the district's maintenance and operations rate for the 2005 tax
  year to current total value for 2007;
               (2)  the amount of tax that would be imposed by applying
  the district's maintenance and operations rate for the 2007 tax
  year to current total value for 2007; and
               (3)  the amount, if any, by which the amount calculated
  under Subdivision (1) exceeds the amount calculated under
  Subdivision (2), which must be labeled "Estimate of school district
  maintenance and operations property tax savings attributable to
  House Bill No. 1, Acts of the 79th Legislature, 3rd Called Session,
  2006, and appropriations of state funds by the 80th Legislature."
         SECTION 3.  Section 41.11(a), Tax Code, is amended to read as
  follows:
         (a)  Not later than the date the appraisal review board
  approves the appraisal records as provided by Section 41.12, the
  secretary of the board shall deliver written notice to a property
  owner of any change in the records that is ordered by the board as
  provided by this subchapter and that will result in an increase in
  the tax liability of the property owner. An owner who receives a
  notice as provided by this section shall be entitled to protest such
  action as provided by Section 41.44(a)(3) [41.44(a)(2)].
         SECTION 4.  (a)  Section 41.411(c), Tax Code, is amended to
  read as follows:
         (c)  A property owner who protests as provided by this
  section must comply with the payment requirements of Section 42.08
  or the property owner [he] forfeits the property owner's [his]
  right to a final determination of the [his] protest.  The
  delinquency date for purposes of Section 42.08(b) for the taxes on
  the property subject to a protest under this section is postponed to
  the 125th day after the date that one or more taxing units first
  delivered written notice of the taxes due on the property, as
  determined by the appraisal review board at a hearing under Section
  41.44(c-3).
         (b)  Section 41.44, Tax Code, is amended by adding Subsection
  (c-3) to read as follows:
         (c-3)  Notwithstanding Subsection (c), a property owner who
  files a protest under Section 41.411 on or after the date the taxes
  on the property to which the notice applies become delinquent, but
  not later than the 125th day after the property owner, in the
  protest filed, claims to have first received written notice of the
  taxes in question, is entitled to a hearing solely on the issue of
  whether one or more taxing units timely delivered a tax bill.  If at
  the hearing the appraisal review board determines that all of the
  taxing units failed to timely deliver a tax bill, the board shall
  determine the date on which at least one taxing unit first delivered
  written notice of the taxes in question, and for the purposes of
  this section the delinquency date is postponed to the 125th day
  after that date.
         (c)  The change in law made by this section applies only to an
  ad valorem tax protest filed on or after the effective date of this
  Act.  An ad valorem tax protest filed before the effective date of
  this Act is governed by the law in effect at the time the protest was
  filed, and the former law is continued in effect for that purpose.
         SECTION 5.  Section 41.44, Tax Code, is amended by amending
  Subsections (a) and (c) and adding Subsection (b-1) to read as
  follows:
         (a)  Except as provided by Subsections (b), (b-1), (c),
  (c-1), and (c-2), to be entitled to a hearing and determination of a
  protest, the property owner initiating the protest must file a
  written notice of the protest with the appraisal review board
  having authority to hear the matter protested:
               (1)  before May 1 or not later than the 30th day after
  the date that notice to the property owner was delivered to the
  property owner as provided by Section 25.19, if the property is a
  single-family residence that qualifies for an exemption under
  Section 11.13, whichever is later;
               (2)  before June 1 or not later than the 30th day after
  the date that notice was delivered to the property owner as provided
  by Section 25.19 in connection with any other property, whichever
  is later;
               (3) [(2)]  in the case of a protest of a change in the
  appraisal records ordered as provided by Subchapter A of this
  chapter or by Chapter 25, not later than the 30th day after the date
  notice of the change is delivered to the property owner; or
               (4) [(3)]  in the case of a determination that a change
  in the use of land appraised under Subchapter C, D, E, or H, Chapter
  23, has occurred, not later than the 30th day after the date the
  notice of the determination is delivered to the property owner.
         (b-1)  Notwithstanding Subsection (a)(1), an owner of
  property described by that subsection who files a notice of protest
  after the deadline prescribed by that subsection but before the
  appraisal review board approves the appraisal records is entitled
  to a hearing and determination of the protest if the property owner
  files the notice before June 1.
         (c)  A property owner who files notice of a protest
  authorized by Section 41.411 is entitled to a hearing and
  determination of the protest if the property owner [he] files the
  notice prior to the date the taxes on the property to which the
  notice applies become delinquent. An owner of land who files a
  notice of protest under Subsection (a)(4) [(a)(3)] is entitled to a
  hearing and determination of the protest without regard to whether
  the appraisal records are approved.
         SECTION 6.  This Act applies only to an ad valorem tax year
  that begins on or after the effective date of this Act.
         SECTION 7.  This Act takes effect January 1, 2008.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3496 was passed by the House on April
  27, 2007, by the following vote:  Yeas 133, Nays 0, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 3496 on May 25, 2007, by the following vote:  Yeas 135, Nays 0,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 3496 was passed by the Senate, with
  amendments, on May 22, 2007, by the following vote:  Yeas 30, Nays
  0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor