Property Tax Related Bills: 80th Legislature

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PROPERTY TAX RELATED BILLS: 80th LEGISLATURE

APPRAISAL DISTRICTS

Section 6.02; Section 25.17: Provides that all property shall be appraised by only one appraisal district and repeals overlapping appraisal district provisions. (Effective 1/1/08) HB 1010

Section 6.05: Provides a prohibition to linking the compensation of the chief appraiser to increases in the total value of property. (Effective upon Governor Signature) HB 35:

Section 6.052: 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 3038

Section 6.06: 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 948

Section 6.15: 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 402

EXEMPTIONS AND SITUS

Section 11.11: 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 812

Section 11.11: 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 812

Section 11.14: Exempts certain travel trailers from taxation. (Effective 1/1/08) HB 1928

Section 11.16: 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 5

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)

Section 11.1825: Relating to the exemption from ad valorem taxation of certain property used to provide low-income housing. (Effective 1/1/08) HB 3191

Section 11.253: 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) HB621

Section 11.253: 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.) HB1022

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)

Section 11.261: 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 2087

Section 11.43: 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 3514

Section 11.182: 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 426

Section 21.02: 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) HB 2982

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)

APPRAISAL DISTRICT PROCEDURES

Sections 22.01; 22.24: 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 264

Section 22.01: Provides that person who has been granted or applied 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 need not render the vehicle. (Effective to 2007 tax year if Constitutional Amendment passes.) HB1022

Section 23.175: 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 2982

Section 23.23: 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 438

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)

Section 23.48: 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 967

Section 23.51; 23.521; 23.225: 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) HB 604

Section 23.51 et seq: Relating to appraisal of land used for residential homestead purposes that is contiguous to open space land. (Effective 1/1/08) HB 3630

Section 25.025: 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 41:

Section 25.025: Provides for confidentiality of certain personal information in appraisal records pertaining to certain officers and employees of a community supervision and corrections department. (Effective 1/1/07) HB 455

Section 25.025: 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 1141

Section 25.07: Amends section 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 316

Section 25.19: 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) HB 3496

COLLECTIONS

Section 26.01: 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 1405

Section 26.06: Provides that truth in taxation notices refer to notice of tax revenue increases rather than tax rate increases. (Effective 1/1/08) HB 3495

Section 26.06: Provides additional truth in taxation notice requirements. (Effective 1/1/08) HB 3630

Section 31.01: 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) HB 3496

Section 31.01: 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 923

Section 31.03: 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 796

Section 33.045: 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 456

Section 31.11: 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 1210

Section 32.06: Establishes procedures for property tax lien transfers. (Effective 9/1/07) SB 1520

Section 33.011: 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 1063

Section 33.21: Relating to the seizure of personal property for the payment of ad valorem taxes. (Effective 9/1/07) HB 1910

Section 33.58: 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) HB1899

TAXPAYER REMEDIES

Section 41.12: 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) HB 538

Section 41.43; Section 37.10 Penal Code: 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. Makes it a violation of Penal code if the appraisal submitted was based on a contingency.(Effective 9/1/07) HB 3024

Section 41.44: Changes the protest deadline for homes to May 1 with an automatic extension to May 31. (Effective 1/1/08) HB 3496

Section 41.411: Provides that for purposes of a protest of failure to receive notice under, 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 3496

Section 41.45; 41.46: Allows a property owner not represented by an agent to one automatic postponement of a hearing. (Effective 1/1/08) HB 538

Section 42.02: 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) HB1680

Section 42.08: Amends payment in litigation provisions 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) HB1680

MISCELLANEOUS

Section 373A; Government Code: Provides for the creation, operation, management, and programs of homestead preservation districts. (Effective9/1/07) HB 470

Section 12.002 Property Code: 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) HB989

Section 43.035 Local Government Code: 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) HB1472

Chapter 351 Finance Code: Provides for the creation and regulation of property tax lenders. (Effective 9/1/07) HB 2138

Chapter 552 Government Code: 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 1/1/08) HB 2188

Section 1152.152 Occupations Code: Provides that an attorney may take the senior property tax consulting exam without completing other requirements. (Effective 9/1/07) HB 2352

Chapter 102 and 111 Local Government Code: 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 3195

Section 403.302 Government Code: 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 3492

Section 23.101 Government Code: 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 57

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 APPRAISAL DISTRICTS Section 6.02; Section 25.17: Provides that all property shall be appraised by only one appraisal district and repeals overlapping appraisal district provisions. (Effective 1/1/08) HB 1010 Section 6.05: Provides a prohibition to linking the compensation of the chief appraiser to increases in the total value of property. (Effective upon Governor Signature) HB 35: Section 6.052: 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 3038 Section 6.06: 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 948 Section 6.15: 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 402 EXEMPTIONS AND SITUS Section 11.11: 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 812 Section 11.11: 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 812 Section 11.14: Exempts certain travel trailers from taxation. (Effective 1/1/08) HB 1928 Section 11.16: 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 5 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) Section 11.1825: Relating to the exemption from ad valorem taxation of certain property used to provide low-income housing. (Effective 1/1/08) HB 3191 Section 11.253: 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) HB621 Section 11.253: 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.) HB1022 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) Section 11.261: 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 2087 Section 11.43: 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 3514 Section 11.182: 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 426 Section 21.02: 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) HB 2982 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) APPRAISAL DISTRICT PROCEDURES Sections 22.01; 22.24: 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 264 Section 22.01: Provides that person who has been granted or applied 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 need not render the vehicle. (Effective to 2007 tax year if Constitutional Amendment passes.) HB1022 Section 23.175: 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 2982 Section 23.23: 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 438 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) Section 23.48: 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 967 Section 23.51; 23.521; 23.225: 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) HB 604 Section 23.51 et seq: Relating to appraisal of land used for residential homestead purposes that is contiguous to open space land. (Effective 1/1/08) HB 3630 Section 25.025: 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 41: Section 25.025: Provides for confidentiality of certain personal information in appraisal records pertaining to certain officers and employees of a community supervision and corrections department. (Effective 1/1/07) HB 455 Section 25.025: 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 1141 Section 25.07: Amends section 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 316 Section 25.19: 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) HB 3496 COLLECTIONS Section 26.01: 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 1405 Section 26.06: Provides that truth in taxation notices refer to notice of tax revenue increases rather than tax rate increases. (Effective 1/1/08) HB 3495 Section 26.06: Provides additional truth in taxation notice requirements. (Effective 1/1/08) HB 3630 Section 31.01: 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) HB 3496 Section 31.01: 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 923 Section 31.03: 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 796 Section 33.045: 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 456 Section 31.11: 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 1210 Section 32.06: Establishes procedures for property tax lien transfers. (Effective 9/1/07) SB 1520 Section 33.011: 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 1063 Section 33.21: Relating to the seizure of personal property for the payment of ad valorem taxes. (Effective 9/1/07) HB 1910 Section 33.58: 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) HB1899 TAXPAYER REMEDIES Section 41.12: 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) HB 538 Section 41.43; Section 37.10 Penal Code: 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. Makes it a violation of Penal code if the appraisal submitted was based on a contingency.(Effective 9/1/07) HB 3024 Section 41.44: Changes the protest deadline for homes to May 1 with an automatic extension to May 31. (Effective 1/1/08) HB 3496 Section 41.411: Provides that for purposes of a protest of failure to receive notice under, 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 3496 Section 41.45; 41.46: Allows a property owner not represented by an agent to one automatic postponement of a hearing. (Effective 1/1/08) HB 538 Section 42.02: 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) HB1680 Section 42.08: Amends payment in litigation provisions 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) HB1680 MISCELLANEOUS Section 373A; Government Code: Provides for the creation, operation, management, and programs of homestead preservation districts. (Effective9/1/07) HB 470 Section 12.002 Property Code: 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) HB989 Section 43.035 Local Government Code: 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) HB1472 Chapter 351 Finance Code: Provides for the creation and regulation of property tax lenders. (Effective 9/1/07) HB 2138 Chapter 552 Government Code: 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 1/1/08) HB 2188 Section 1152.152 Occupations Code: Provides that an attorney may take the senior property tax consulting exam without completing other requirements. (Effective 9/1/07) HB 2352 Chapter 102 and 111 Local Government Code: 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 3195 Section 403.302 Government Code: 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 3492 Section 23.101 Government Code: 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 57