Property Tax Related Bills: Texas 80th Legislature

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PROPERTY TAX RELATED BILLS: 80th LEGISLATURE

HB 5
Provides for a reduction of the limitation on the total amount of property taxes that may be imposed by a school district on the residence homesteads of the elderly or disabled to reflect in reduction of tax rates. (Effective upon Governor Signature and applies to 2007 tax year/)

HB 35
Provides a prohibition to linking the compensation of the chief appraiser to increases in the total value of property. (Effective upon Governor Signature)

HB 41
Provides confidentiality of information in ad valorem tax appraisal records that identifies the home address of certain state and federal judges. (Effective 9/1/07)

HB 264
Provides that if the information contained in the most recently filed rendition statement continues to be accurate taxpayer only needs to check a box. (Effective 1/1/08)

HB 316
Amends Section 25.07 to include the exemption of leasehold interests in county transportation facilities in addition to the current city owned facilities.? Also includes property owned by a rural rail transportation district. (Effective 1/1/08)

HB 402
Imposes a penalty for ex parte communications outside the open meetings act between by a member of an appraisal district board of directors and the chief appraiser. (Effective 9/1/07)

HB 438
Limits the maximum percentage increase in the appraised value of a residence homestead to 10% over the prior year as opposed to an average of 10% over three years. (Effective 1/1/08 if Constitutional Amendment passes)

HB 455
Provides for confidentiality of certain personal information in appraisal records pertaining to certain officers and employees of a community supervision and corrections department. (Effective 9/1/07)

HB 470
Provides for the creation, operation, management, and programs of homestead preservation districts. (Effective 9/1/07)

HB 538
Allows an appraisal district to postpone the July 20 deadline for approval of appraisal records by the ARB and permits approval of records if 10% of the properties are still under protest rather than 5%. (Effective 1/1/08)

Allows a property owner not represented by an agent to one automatic postponement of a hearing. (Effective 1/1/08)

HB 604
Provides that land in certain federal programs qualifies for wildlife management treatment and may subsequently qualify for ag use without the necessity of a five year history. (Effective 1/1/08)

HB621
Provides a new type of exemption for goods in transit by applying the exemption to goods held at a property not owned by the owner of the goods such as a warehouse for lease. (Effective 1/1/08)

HB 812
Provides that nonprofit corporations that provide chilled water and steam to health related institutions are entitled to exemption if they are primarily rather than exclusively so engaged. (Effective 1/1/08)

HB 923
If an assessor mails a tax bill to the mortgagee, the assessor is not required to mail a bill to the mortgagor or to the mortgagor?s authorized agent. (Effective 9/1/07)

HB 967
Provides for the reappraisal for property taxes of agricultural or open-space land on which the Texas Animal Health Commission has established a temporary quarantine for ticks. (Effective upon Governor Signature)

HB 989
Provides that the filing for record of a plat or replat of a subdivision of real property requires a tax certificate and tax receipt. (Effective 9/1/07)

HB 1010
Provides that all property shall be appraised by only one appraisal district and repeals overlapping appraisal district provisions. (Effective 1/1/08)

HB 1022
Provides for the exemption of one passenger car or light truck owned by an individual and used in the course of the owner's occupation or profession and also for personal activities of the owner. (Effective to 2007 tax year if Constitutional Amendment passes.)

HB 1141
Provides for the confidentiality of certain home address information in local tax appraisal records regarding an employee of a prosecutor's office or of certain offices with jurisdiction over child protective services. (Effective upon Governor Signature)

HB 1210
Provides for an extension for filing an application for a refund of an overpayment or erroneous payment of taxes for up to two years based on good cause. Does not apply to a refund request based on an exemption or change of tax roll. (Effective upon Governor Signature)

HB 1472
Provides for limitations on a city?s right to annex land for which property taxes are imposed based on the land's value for agricultural or wildlife management purposes. (Effective upon Governor Signature)

HB 1680
Prohibits an appeal by the chief appraiser of an ARB order on a property with a value less than $1,000,000. (Effective upon Governor Signature)

Amends Section 42.08 to provide that a property owner who decides to pay less than the full amount of taxes must declare that in the original petition. (Effective upon Governor Signature)

HB 1742
Relating to urban land bank demonstration programs. (Effective 9/1/07)

HB 1899
Relating to the sale of real property at an ad valorem tax sale and the right of redemption in connection with real property sold at a tax sale. (Effective 9/1/07)

HB 1910
Relating to the seizure of personal property for the payment of ad valorem taxes. (Effective 9/1/07)

HB 1928
Exempts from taxation certain travel trailers. (Effective 1/1/08)

HB 2087
Relating to a restriction on the frequency with which a county, municipality, or junior college district may hold a petition-initiated election on whether to establish a limitation on ad valorem taxes imposed on the elderly or disabled. (Effective 9/1/07)

HB 2138
Provides for the creation and regulation of property tax lenders. (Effective 9/1/07)

HB 2188
Excepts information obtained by the appraisal district from a private entity such as MLS from open records requirements. However, allows a property owner to obtain such information for the limited purpose of use in a protest hearing. (Effective upon Governor Signature)

HB 2352
Provides that an attorney may take the senior property tax consulting exam without completing other requirements. (Effective 9/1/07)

HB 2982
Provides that if an owner of a portable drilling rig renders the rig in the county in which the rig was located on January 1, the rig is taxable in that county. (Effective 1/1/08)

Sets forth a methodology for the comptroller to calculate a market condition factor for the valuation of oil and gas interests. (Effective 1/1/08)

HB 3024
Provides that on a protest of a property of less then $1,000,000, if the owner provides an appraisal the burden of proof is shifted to the appraisal district. (Effective? 9/1/07)

HB 3038
Provides that the chief appraiser or others performing services for the district are not eligible for appointment as a taxpayer liaison officer. (Effective? 9/1/07)

HB 3191
Relating to the exemption from ad valorem taxation of certain property used to provide low-income housing. (Effective 1/1/08)

HB 3195
Provides for certain truth in taxation notices if a city or county budget raises more property taxes than in the previous year?s budget. (Effective 9/1/07)

HB 3492
Provides that in the comptroller?s ratio study that may be adjusted to reflect changes made to values at the protest hearings. (Effective upon Governor Signature.)

HB 3495
Provides that truth in taxation notices refer to notice of tax revenue increases rather than tax rate increases. (Effective 1/1/08)

HB 3496
Changes the notice of appraised value deadlines to April 1 for homes and May 1 for other property. Changes the protest deadline for homes to May 1 with an automatic extension to May 31. (Effective 1/1/08)

Provides that for 2007 only, the tax bill for schools will show how much taxes were reduced by the reduction in school district tax rates. (Effective 1/1/08)

Provides that for purposes of a protest of failure to receive notice under section 41.411, the delinquency date and thus the protest deadline is postponed to the 125th day after one or more taxing units first delivers notice of taxes due. (Effective 1/1/08)

HB 3514
Provides for disclosure by the Texas Department of Public Safety to appraisal districts of name, date of birth, and address information for use in determining a person?s eligibility for a resident homestead exemption. (Effective upon Governor Signature)

HB 3630
Relating to appraisal of land used for residential homestead purposes that is contiguous to open space land. (Effective 1/1/08)

Provides additional truth in taxation notice requirements. (Effective 1/1/08)

HJR 40
Limits the maximum percentage increase in the appraised value of a residence homestead to 10% over the prior year. (Effective 1/1/08 if Constitutional Amendment passes)

HJR 54
Provides for the exemption of one passenger car or light truck owned by an individual and used in the course of the owner's occupation or profession and also for personal activities of the owner. (Effective 1/1/08 if Constitutional Amendment passes)

SB 57
Gives priority to the hearing by trial courts in counties of less than 175,000 to ad valorem tax matters. (Effective 9/1/07)

SB 426
Relating to qualification for an ad valorem tax exemption for property used to provide low-income or moderate income housing in the event of a change in ownership of the property. (Effective upon Governor Signature)

SB 456
Requires that certain communications delivered to a property owner on behalf of a taxing unit notify the owner of any entitlement to postpone payment of ad valorem taxes. (Effective 9/1/07)

SB 796
Relating to the ability of a taxing unit located in a county of 250,000 or more that borders a county of 3.3 million or more and the Gulf of Mexico to allow split payment of taxes. (Effective upon Governor Signature)

SB 812
Relating to the exemption of property owned by certain nonprofit corporations that provide chilled water and steam to certain health-related institutions of this state. (Effective 1/1/08)

SB 948
Relating to the waiver of penalty and interest on a taxing unit's delinquent payment of its allocation of the budget of an appraisal district. (Effective upon Governor Signature)

SB 1063
Relating to the authority of the governing body of a taxing unit to waive penalties and interest on a delinquent tax if the taxpayer mailed the tax payment to an incorrect address that in a prior year was a correct address. (Effective upon governor Signature)

SB 1405
Provides that by June 7, the chief appraiser shall mail an estimate of total value to the county and cities in addition to the previous requirement of the schools. (Effective 1/1/08)

SB 1520
Establishes procedures for property tax lien transfers. (Effective 9/1/07)

SJR 13
Provides for a reduction of the limitation on the total amount of property taxes that may be imposed by a school district on the residence homesteads of the elderly or disabled to reflect in reduction of tax rates. (Effective 1/1/08 if Constitutional Amendment passes)

SJR 29
Provides for an exemption of the value of a residence homestead of a disabled veteran with a service connected disability. (Effective 1/1/08 if Constitutional Amendment passes)

FOUR BARTON SKYWAY 1301 S MOPAC, STE 430 AUSTIN, TX 78746 MAPS & DIRECTIONS		512.473.2661 800.473.2661 FAX: 512.479.8013 E-MAIL
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PROPERTY TAX RELATED BILLS: 80th LEGISLATURE HB 5 Provides for a reduction of the limitation on the total amount of property taxes that may be imposed by a school district on the residence homesteads of the elderly or disabled to reflect in reduction of tax rates. (Effective upon Governor Signature and applies to 2007 tax year/) HB 35 Provides a prohibition to linking the compensation of the chief appraiser to increases in the total value of property. (Effective upon Governor Signature) HB 41 Provides confidentiality of information in ad valorem tax appraisal records that identifies the home address of certain state and federal judges. (Effective 9/1/07) HB 264 Provides that if the information contained in the most recently filed rendition statement continues to be accurate taxpayer only needs to check a box. (Effective 1/1/08) HB 316 Amends Section 25.07 to include the exemption of leasehold interests in county transportation facilities in addition to the current city owned facilities.? Also includes property owned by a rural rail transportation district. (Effective 1/1/08) HB 402 Imposes a penalty for ex parte communications outside the open meetings act between by a member of an appraisal district board of directors and the chief appraiser. (Effective 9/1/07) HB 438 Limits the maximum percentage increase in the appraised value of a residence homestead to 10% over the prior year as opposed to an average of 10% over three years. (Effective 1/1/08 if Constitutional Amendment passes) HB 455 Provides for confidentiality of certain personal information in appraisal records pertaining to certain officers and employees of a community supervision and corrections department. (Effective 9/1/07) HB 470 Provides for the creation, operation, management, and programs of homestead preservation districts. (Effective 9/1/07) HB 538 Allows an appraisal district to postpone the July 20 deadline for approval of appraisal records by the ARB and permits approval of records if 10% of the properties are still under protest rather than 5%. (Effective 1/1/08) Allows a property owner not represented by an agent to one automatic postponement of a hearing. (Effective 1/1/08) HB 604 Provides that land in certain federal programs qualifies for wildlife management treatment and may subsequently qualify for ag use without the necessity of a five year history. (Effective 1/1/08) HB621 Provides a new type of exemption for goods in transit by applying the exemption to goods held at a property not owned by the owner of the goods such as a warehouse for lease. (Effective 1/1/08) HB 812 Provides that nonprofit corporations that provide chilled water and steam to health related institutions are entitled to exemption if they are primarily rather than exclusively so engaged. (Effective 1/1/08) HB 923 If an assessor mails a tax bill to the mortgagee, the assessor is not required to mail a bill to the mortgagor or to the mortgagor?s authorized agent. (Effective 9/1/07) HB 967 Provides for the reappraisal for property taxes of agricultural or open-space land on which the Texas Animal Health Commission has established a temporary quarantine for ticks. (Effective upon Governor Signature) HB 989 Provides that the filing for record of a plat or replat of a subdivision of real property requires a tax certificate and tax receipt. (Effective 9/1/07) HB 1010 Provides that all property shall be appraised by only one appraisal district and repeals overlapping appraisal district provisions. (Effective 1/1/08) HB 1022 Provides for the exemption of one passenger car or light truck owned by an individual and used in the course of the owner's occupation or profession and also for personal activities of the owner. (Effective to 2007 tax year if Constitutional Amendment passes.) HB 1141 Provides for the confidentiality of certain home address information in local tax appraisal records regarding an employee of a prosecutor's office or of certain offices with jurisdiction over child protective services. (Effective upon Governor Signature) HB 1210 Provides for an extension for filing an application for a refund of an overpayment or erroneous payment of taxes for up to two years based on good cause. Does not apply to a refund request based on an exemption or change of tax roll. (Effective upon Governor Signature) HB 1472 Provides for limitations on a city?s right to annex land for which property taxes are imposed based on the land's value for agricultural or wildlife management purposes. (Effective upon Governor Signature) HB 1680 Prohibits an appeal by the chief appraiser of an ARB order on a property with a value less than $1,000,000. (Effective upon Governor Signature) Amends Section 42.08 to provide that a property owner who decides to pay less than the full amount of taxes must declare that in the original petition. (Effective upon Governor Signature) HB 1742 Relating to urban land bank demonstration programs. (Effective 9/1/07) HB 1899 Relating to the sale of real property at an ad valorem tax sale and the right of redemption in connection with real property sold at a tax sale. (Effective 9/1/07) HB 1910 Relating to the seizure of personal property for the payment of ad valorem taxes. (Effective 9/1/07) HB 1928 Exempts from taxation certain travel trailers. (Effective 1/1/08) HB 2087 Relating to a restriction on the frequency with which a county, municipality, or junior college district may hold a petition-initiated election on whether to establish a limitation on ad valorem taxes imposed on the elderly or disabled. (Effective 9/1/07) HB 2138 Provides for the creation and regulation of property tax lenders. (Effective 9/1/07) HB 2188 Excepts information obtained by the appraisal district from a private entity such as MLS from open records requirements. However, allows a property owner to obtain such information for the limited purpose of use in a protest hearing. (Effective upon Governor Signature) HB 2352 Provides that an attorney may take the senior property tax consulting exam without completing other requirements. (Effective 9/1/07) HB 2982 Provides that if an owner of a portable drilling rig renders the rig in the county in which the rig was located on January 1, the rig is taxable in that county. (Effective 1/1/08) Sets forth a methodology for the comptroller to calculate a market condition factor for the valuation of oil and gas interests. (Effective 1/1/08) HB 3024 Provides that on a protest of a property of less then $1,000,000, if the owner provides an appraisal the burden of proof is shifted to the appraisal district. (Effective? 9/1/07) HB 3038 Provides that the chief appraiser or others performing services for the district are not eligible for appointment as a taxpayer liaison officer. (Effective? 9/1/07) HB 3191 Relating to the exemption from ad valorem taxation of certain property used to provide low-income housing. (Effective 1/1/08) HB 3195 Provides for certain truth in taxation notices if a city or county budget raises more property taxes than in the previous year?s budget. (Effective 9/1/07) HB 3492 Provides that in the comptroller?s ratio study that may be adjusted to reflect changes made to values at the protest hearings. (Effective upon Governor Signature.) HB 3495 Provides that truth in taxation notices refer to notice of tax revenue increases rather than tax rate increases. (Effective 1/1/08) HB 3496 Changes the notice of appraised value deadlines to April 1 for homes and May 1 for other property. Changes the protest deadline for homes to May 1 with an automatic extension to May 31. (Effective 1/1/08) Provides that for 2007 only, the tax bill for schools will show how much taxes were reduced by the reduction in school district tax rates. (Effective 1/1/08) Provides that for purposes of a protest of failure to receive notice under section 41.411, the delinquency date and thus the protest deadline is postponed to the 125th day after one or more taxing units first delivers notice of taxes due. (Effective 1/1/08) HB 3514 Provides for disclosure by the Texas Department of Public Safety to appraisal districts of name, date of birth, and address information for use in determining a person?s eligibility for a resident homestead exemption. (Effective upon Governor Signature) HB 3630 Relating to appraisal of land used for residential homestead purposes that is contiguous to open space land. (Effective 1/1/08) Provides additional truth in taxation notice requirements. (Effective 1/1/08) HJR 40 Limits the maximum percentage increase in the appraised value of a residence homestead to 10% over the prior year. (Effective 1/1/08 if Constitutional Amendment passes) HJR 54 Provides for the exemption of one passenger car or light truck owned by an individual and used in the course of the owner's occupation or profession and also for personal activities of the owner. (Effective 1/1/08 if Constitutional Amendment passes) SB 57 Gives priority to the hearing by trial courts in counties of less than 175,000 to ad valorem tax matters. (Effective 9/1/07) SB 426 Relating to qualification for an ad valorem tax exemption for property used to provide low-income or moderate income housing in the event of a change in ownership of the property. (Effective upon Governor Signature) SB 456 Requires that certain communications delivered to a property owner on behalf of a taxing unit notify the owner of any entitlement to postpone payment of ad valorem taxes. (Effective 9/1/07) SB 796 Relating to the ability of a taxing unit located in a county of 250,000 or more that borders a county of 3.3 million or more and the Gulf of Mexico to allow split payment of taxes. (Effective upon Governor Signature) SB 812 Relating to the exemption of property owned by certain nonprofit corporations that provide chilled water and steam to certain health-related institutions of this state. (Effective 1/1/08) SB 948 Relating to the waiver of penalty and interest on a taxing unit's delinquent payment of its allocation of the budget of an appraisal district. (Effective upon Governor Signature) SB 1063 Relating to the authority of the governing body of a taxing unit to waive penalties and interest on a delinquent tax if the taxpayer mailed the tax payment to an incorrect address that in a prior year was a correct address. (Effective upon governor Signature) SB 1405 Provides that by June 7, the chief appraiser shall mail an estimate of total value to the county and cities in addition to the previous requirement of the schools. (Effective 1/1/08) SB 1520 Establishes procedures for property tax lien transfers. (Effective 9/1/07) SJR 13 Provides for a reduction of the limitation on the total amount of property taxes that may be imposed by a school district on the residence homesteads of the elderly or disabled to reflect in reduction of tax rates. (Effective 1/1/08 if Constitutional Amendment passes) SJR 29 Provides for an exemption of the value of a residence homestead of a disabled veteran with a service connected disability. (Effective 1/1/08 if Constitutional Amendment passes)