H.B. No. 3273

	AN ACT
	relating to public notice of the availability on the Internet of
	property-tax-related information.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 25.19(m), Tax Code, as added by Chapter
	209 (H.B. 2723), Acts of the 87th Legislature, Regular Session,
	2021, is redesignated as Section 25.19(l-1), Tax Code, and amended
	to read as follows:
	(l-1) [(m)]  A notice required by Subsection (a) or (g) must
	include the notice required by Section 26.04(e-2). [following
	statement: "Beginning August 7th, visit Texas.gov/PropertyTaxes to
	find a link to your local property tax database on which you can
	easily access information regarding your property taxes, including
	information regarding the amount of taxes that each entity that
	taxes your property will impose if the entity adopts its proposed
	tax rate. Your local property tax database will be updated
	regularly during August and September as local elected officials
	propose and adopt the property tax rates that will determine how
	much you pay in property taxes."]
	SECTION 2.  Section 26.04, Tax Code, is amended by amending
	Subsections (e-2) and (e-4) and adding Subsection (e-6) to read as
	follows:
	(e-2)  The [By August 7 or as soon thereafter as practicable,
	the] chief appraiser of each appraisal district shall post
	prominently on the appraisal district's Internet website, if the
	appraisal district maintains an Internet website, and the assessor
	for each taxing unit that participates in the appraisal district
	shall post prominently on the taxing unit's Internet website
	[deliver by regular mail or e-mail to each owner of property located
	in the appraisal district] a notice informing each owner of
	property located in the appraisal district that the estimated
	amount of taxes to be imposed on the owner's property by each taxing
	unit in which the property is located may be found in the property
	tax database maintained by the appraisal district under Section
	26.17. The notice must include:
	(1)  the following statement in bold typeface: "Visit
	Texas.gov/PropertyTaxes to find a link to your local property tax
	database on which you can easily access information regarding your
	property taxes, including information regarding the amount of taxes
	that each entity that taxes your property will impose if the entity
	adopts its proposed tax rate. Your local property tax database will
	be updated regularly during August and September as local elected
	officials propose and adopt the property tax rates that will
	determine how much you pay in property taxes.";
	(2)  a statement that the property owner may request
	from the county assessor-collector for the county in which the
	property is located or, if the county assessor-collector does not
	assess taxes for the county, the person who assesses taxes for the
	county under Section 6.24(b), contact information for the assessor
	for each taxing unit in which the property is located, who must
	provide the information described by this subsection to the owner
	on request; [and]
	(3)  the name, address, and telephone number of the
	county assessor-collector for the county in which the property is
	located or, if the county assessor-collector does not assess taxes
	for the county, the person who assesses taxes for the county under
	Section 6.24(b); and
	(4)  instructions describing how a property owner may
	register on the appraisal district's Internet website, if the
	appraisal district maintains an Internet website, to have
	notifications regarding updates to the property tax database
	delivered to the owner by e-mail.
	(e-4)  The comptroller:
	(1)  with the advice of the property tax administration
	advisory board, shall adopt rules prescribing the form of the
	notice required by Subsection (e-2); and
	(2)  may adopt rules regarding the format, posting, and
	publication [delivery] of the notice.
	(e-6)  By August 7 or as soon thereafter as practicable, the
	chief appraiser of each appraisal district shall publish in a
	newspaper of general circulation in the county for which the
	appraisal district is established the notice required by Subsection
	(e-2). If there is no newspaper of general circulation in the
	county for which the appraisal district is established, the notice
	shall be posted at the appraisal office for the district.
	SECTION 3.  Section 26.05(d-1), Tax Code, is amended to read
	as follows:
	(d-1)  The governing body of a taxing unit other than a
	school district may not hold a public hearing on a proposed tax rate
	or a public meeting to adopt a tax rate until the fifth day after the
	date the chief appraiser of each appraisal district in which the
	taxing unit participates has:
	(1)  posted [delivered] the notice required by Section
	26.04(e-2) or published or posted the notice required by Section
	26.04(e-6); and
	(2)  complied with Section 26.17(f).
	SECTION 4.  Section 26.17, Tax Code, is amended by adding
	Subsection (g) to read as follows:
	(g)  The chief appraiser of each appraisal district that
	maintains an Internet website shall deliver to a property owner by
	e-mail notifications regarding updates to the property tax database
	if the owner registers on the website to receive such notifications
	in that manner.
	SECTION 5.  Section 41.46(a), Tax Code, is amended to read as
	follows:
	(a)  The appraisal review board before which a protest
	hearing is scheduled shall deliver written notice to the property
	owner initiating a protest not later than the 15th day before the
	date of the hearing.  The notice must include:
	(1)  the date, time, and place of the hearing;
	(2)  a description of the subject matter of the hearing
	that is sufficient to identify the specific action being protested,
	such as:
	(A)  the determination of the appraised value of
	the property owner's property;
	(B)  the denial to the property owner in whole or
	in part of a partial exemption; or
	(C)  the determination that the property owner's
	land does not qualify for appraisal as provided by Subchapter C, D,
	E, or H, Chapter 23; [and]
	(3)  a statement that the property owner is entitled to
	a postponement of the hearing as provided by Section 41.45 unless
	the property owner waives in writing notice of the hearing; and
	(4)  the notice required by Section 26.04(e-2).
	SECTION 6.  The change in law made by this Act applies only
	to a notice required to be delivered for an ad valorem tax year that
	begins on or after the effective date of this Act.
	SECTION 7.  This Act takes effect January 1, 2024.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 3273 was passed by the House on April
	20, 2023, by the following vote:  Yeas 110, Nays 36, 2 present, not
	voting; and that the House concurred in Senate amendments to H.B.
	No. 3273 on May 17, 2023, by the following vote:  Yeas 142, Nays 0,
	1 present, not voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 3273 was passed by the Senate, with
	amendments, on May 12, 2023, by the following vote:  Yeas 30, Nays
	0.
	______________________________
	Secretary of the Senate
	APPROVED: __________________
	Date
	__________________
	Governor