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  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