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A BILL TO BE ENTITLED
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AN ACT
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relating to the contents of a notice of appraised value sent to a |
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property owner by the chief appraiser of an appraisal district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(b) and (i), Tax Code, are amended |
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to read as follows: |
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(b) The chief appraiser shall separate real from personal |
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property and include in the notice for each: |
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(1) a list of the taxing units in which the property is |
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taxable; |
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(2) the appraised value of the property in the |
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preceding year; |
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(3) the taxable value of the property in the preceding |
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year for each taxing unit taxing the property; |
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(4) the appraised value of the property for the |
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current year and the kind and amount of each partial exemption, if |
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any, approved for the current year; |
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(5) [if the appraised value is greater than it was in
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the preceding year, the amount of tax that would be imposed on the
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property on the basis of the tax rate for the preceding year;
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[(6)] in italic typeface, the following |
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statement: "The Texas Legislature does not set the amount of your |
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local taxes. Your property tax burden is decided by your locally |
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elected officials, and all inquiries concerning your taxes should |
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be directed to those officials"; |
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(6) [(7)] a detailed explanation of the time and |
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procedure for protesting the value; |
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(7) [(8)] the date and place the appraisal review |
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board will begin hearing protests; and |
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(8) [(9)] a brief explanation that the governing body |
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of each taxing unit decides whether or not taxes on the property |
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will increase and the appraisal district only determines the value |
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of the property. |
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(i) Delivery with a notice required by Subsection (a) or (g) |
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of a copy of the pamphlet published by the comptroller under Section |
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5.06 or a copy of the notice published by the chief appraiser under |
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Section 41.70 is sufficient to comply with the requirement that the |
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notice include the information specified by Subsection (b)(6) |
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[(b)(7)] or (g)(3), as applicable. |
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SECTION 2. This Act applies only to a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2016, but only |
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if the constitutional amendment proposed by the 84th Legislature, |
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Regular Session, 2015, to repeal the requirement that a notice of |
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the revaluation of property for property tax purposes include an |
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estimate of the taxes that would be imposed on the property by a |
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political subdivision if the total amount of property taxes imposed |
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by the political subdivision were not increased is approved by the |
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voters. If that amendment is not approved by the voters, this Act |
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has no effect. |