Bill Text: TX HB1333 | 2019-2020 | 86th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

Bill Title: Relating to the administration of the ad valorem tax system.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-04-29 - Committee report sent to Calendars [HB1333 Detail]

Download: Texas-2019-HB1333-Introduced.html

---

86R1642 LHC-D
By: Krause H.B. No. 1333

A BILL TO BE ENTITLED
AN ACT
relating to the administration of the ad valorem tax system.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(a), Tax Code, is amended to read as
follows:
(a) An official or agency required by this title to deliver
a notice to a property owner may deliver the notice by regular
first-class mail, with postage prepaid, unless this section or
another provision of this title requires or authorizes a different
method of delivery or the parties agree that the notice must be
delivered as provided by Section 1.085 or 1.086.
SECTION 2. Chapter 1, Tax Code, is amended by adding Section
1.086 to read as follows:
Sec. 1.086. DELIVERY OF CERTAIN NOTICES BY E-MAIL. (a) On
the written request of the owner of a residential property that is
occupied by the owner as the owner's principal residence, the chief
appraiser of the appraisal district in which the property is
located shall send each notice required by this title related to the
following to the e-mail address of the owner:
(1) a change in value of the property; or
(2) the grant, denial, cancellation, or other change
in the status of an exemption or exemption application applicable
to the property.
(b) A property owner must provide the e-mail address to
which the chief appraiser must send the notices described by
Subsection (a) in a request made under that subsection.
(c) A chief appraiser who delivers a notice electronically
under this section is not required to mail the same notice to the
property owner.
(d) A request made under this section remains in effect
until revoked by the property owner in a written revocation filed
with the chief appraiser.
SECTION 3. Section 6.03(a), Tax Code, is amended to read as
follows:
(a) The appraisal district is governed by a board of
directors. Five directors are appointed by the taxing units that
participate in the district as provided by this section. If the
county assessor-collector is not appointed to the board, the county
assessor-collector serves as a nonvoting director. The county
assessor-collector is ineligible to serve if the board enters into
a contract under Section 6.05(b) or if the commissioners court of
the county enters into a contract under Section 6.24(b). To be
eligible to serve on the board of directors, an individual other
than a county assessor-collector serving as a nonvoting director
must be a resident of the district and must have resided in the
district for at least two years immediately preceding the date the
individual takes office. An individual [who] is ineligible
[otherwise eligible] to serve on the board if the individual is an
officer or employee [is not ineligible because of membership on the
governing body of a taxing unit. An employee] of a taxing unit that
participates in the district [is not eligible to serve on the board
unless the individual is also a member of the governing body or an
elected official of a taxing unit that participates in the
district].
SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.054 to read as follows:
Sec. 6.054. RESTRICTION ON EMPLOYMENT BY APPRAISAL
DISTRICT. An individual may not be employed by an appraisal
district if the individual is:
(1) an officer of a taxing unit that participates in
the appraisal district; or
(2) an employee of a taxing unit that participates in
the appraisal district.
SECTION 5. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.16 to read as follows:
Sec. 6.16. RESIDENTIAL PROPERTY OWNER ASSISTANCE. (a) The
chief appraiser of each appraisal district shall maintain a list of
the following individuals who have designated themselves as an
individual who will provide free assistance to an owner of
residential property that is occupied by the owner as the owner's
principal residence:
(1) a real estate broker or sales agent licensed under
Chapter 1101, Occupations Code;
(2) a real estate appraiser licensed or certified
under Chapter 1103, Occupations Code; or
(3) a property tax consultant registered under Chapter
1152, Occupations Code.
(b) On the request of an owner described by Subsection (a),
the chief appraiser shall provide to the owner a copy of the list
maintained under this section.
SECTION 6. Section 23.01(b), Tax Code, is amended to read as
follows:
(b) The market value of property shall be determined by the
application of generally accepted appraisal methods and
techniques. If the appraisal district determines the appraised
value of a property using mass appraisal standards, the mass
appraisal standards must comply with the Uniform Standards of
Professional Appraisal Practice. The same or similar appraisal
methods and techniques shall be used in appraising the same or
similar kinds of property. However, each property shall be
appraised based upon the individual characteristics that affect the
property's market value, including cosmetic defects of the
property, and all available evidence that is specific to the value
of the property shall be taken into account in determining the
property's market value.
SECTION 7. Chapter 25, Tax Code, is amended by adding
Sections 25.192 and 25.193 to read as follows:
Sec. 25.192. NOTICE OF RESIDENCE HOMESTEAD EXEMPTION
ELIGIBILITY. (a) This section applies only to residential
property that has not qualified for a residence homestead exemption
in the current tax year.
(b) If the records of the appraisal district indicate that
the address of the property is also the address of the owner of the
property, the chief appraiser must send to the property owner a
notice that contains:
(1) the following statement in boldfaced 18-point type
at the top of the first page of the notice: "NOTICE: A residence
homestead exemption from ad valorem taxation is NOT currently being
allowed on the property listed below. However, our records show
that this property may qualify for a residence homestead exemption,
which will reduce your taxes.";
(2) following the statement described by Subdivision
(1), the following statement in 12-point type: "According to the
records of the appraisal district, the property described in this
notice may be your primary residence and may qualify for a residence
homestead exemption from ad valorem taxation. If the property is
your home and you occupy it as your primary residence, the property
likely qualifies for one or more residence homestead exemptions,
which will reduce the amount of taxes imposed on the property. The
form needed to apply for a residence homestead exemption is
enclosed. Although the form may state that the deadline for filing
an application for a residence homestead exemption is April 30, a
late application for a residence homestead exemption will be
accepted if filed before February 1, (insert year application must
be filed). There is no fee or charge for filing an application or a
late application for a residence homestead exemption."; and
(3) following the statement described by Subdivision
(2), the address to which the notice is sent.
(c) The notice required by this section must be accompanied
by an application form for a residence homestead exemption.
(d) The notice required by this section must be sent
separately from any other notice sent to the property owner by the
chief appraiser.
Sec. 25.193. NOTICE OF CERTAIN CANCELED OR REDUCED
EXEMPTIONS. (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 or as soon thereafter as
practicable in connection with residential property that does not
qualify for an exemption under Section 11.13, the chief appraiser
shall deliver a clear and understandable written notice to a
property owner if an exemption or partial exemption that was
approved for the preceding year was canceled or reduced for the
current year.
(b) The notice required by this section must be sent
regardless of whether the information was also included in a notice
under Section 25.19 and must be sent separately from any other
notice sent to the property owner by the chief appraiser.
SECTION 8. Section 25.19(b-2), Tax Code, is repealed.
SECTION 9. (a) Section 6.03(a), Tax Code, as amended by
this Act, does not affect the right of a person serving on the board
of directors of an appraisal district on the effective date of this
Act to complete the person's term on the board.
(b) Section 23.01(b), Tax Code, as amended by this Act,
applies only to the appraisal of property for ad valorem tax
purposes for a tax year beginning on or after the effective date of
this Act.
(c) Section 25.19, Tax Code, as amended by this Act, and
Sections 25.192 and 25.193, Tax Code, as added by this Act, apply
only to a notice for a tax year beginning on or after the effective
date of this Act. A notice for a tax year beginning before the
effective date of this Act is governed by the law in effect
immediately before the effective date of this Act, and that law is
continued in effect for that purpose.
SECTION 10. This Act takes effect January 1, 2020.