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AN ACT
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relating to notices of appraised value sent to property owners by |
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the chief appraisers of appraisal districts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Sections 25.19(a) and (b), Tax Code, are amended |
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to read as follows: |
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(a) By April 1 or as soon thereafter as practicable if the |
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property is a single-family residence that qualifies for an |
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exemption under Section 11.13, or by May 1 or as soon thereafter as |
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practicable in connection with any other property, the chief |
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appraiser shall deliver a clear and understandable written notice |
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to a property owner of the appraised value of the property owner's |
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property if: |
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(1) the appraised value of the property is greater |
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than it was in the preceding year; |
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(2) the appraised value of the property is greater |
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than the value rendered by the property owner; [or] |
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(3) the property was not on the appraisal roll in the |
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preceding year; or |
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(4) an exemption or partial exemption approved for the |
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property for the preceding year was canceled or reduced for the |
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current year. |
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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 exemption and |
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partial exemption, if any, approved for the property for the |
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current year and for the preceding year, and, if an exemption or |
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partial exemption that was approved for the preceding year was |
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canceled or reduced for the current year, the amount of the |
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exemption or partial exemption canceled or reduced; |
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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 statement: "The |
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Texas Legislature does not set the amount of your local taxes. Your |
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property tax burden is decided by your locally elected officials, |
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and all inquiries concerning your taxes should be directed to those |
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officials"; |
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(7) a detailed explanation of the time and procedure |
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for protesting the value; |
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(8) the date and place the appraisal review board will |
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begin hearing protests; and |
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(9) a brief explanation that the governing body of |
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each taxing unit decides whether or not taxes on the property will |
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increase and the appraisal district only determines the value of |
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the property. |
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SECTION 2. The changes in law made by this Act apply only to |
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a notice of appraised value for a tax year beginning on or after the |
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effective date of this Act. A notice of appraised value for a tax |
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year beginning before the effective date of this Act is governed by |
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the law in effect immediately before the effective date of this Act, |
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and that law is continued in effect for that purpose. |
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SECTION 3. This Act takes effect January 1, 2016. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 1420 passed the Senate on |
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April 20, 2015, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 1420 passed the House on |
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May 22, 2015, by the following vote: Yeas 140, Nays 0, two |
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present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |