Recent Legislative Changes
The following is a summary of property tax changes approved by the 2009 Texas Legislature. Please note the effective date for each change, as some of the legislation might not be in effect yet.
Deletions are shown in strike out.
Additions are shown in underline.
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CODE §
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REVISION
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1.111(b)
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The designation of an agent must be made by written authorization on a form prescribed by the comptroller under Subsection (h) and signed by the owner, a property manager authorized to designate agents for the owner, or another [other] person authorized to act on behalf of the owner other than the person being designated as agent, and must clearly indicate that the person is authorized to act on behalf of the property owner in property tax matters relating to the property or the property owner. The designation may authorize the agent to represent the owner in all property ta matters or in specific property tax matters as identified in the designation. The designation does not take effect with respect to an appraisal district or a taxing unit participating in the appraisal district until a copy of the designation is filed with the appraisal district.
Effective May 26, 2009
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1.111(i)
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An appraisal review board shall accept and consider a motion or protest filed by an agent of a property owner if an agency authorization is filed at or before the hearing on the motion or protest. If an appraisal review board designates a time and place for appearance before a hearing, an agency authorization is considered to be filed at or before the hearing if a copy of the authorization is filed at the time and place designated by the board.
Effective May 26, 2009
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1.111(j)
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An individual exempt from registration as a property tax consultant under Section 1152.002, Occupations Code, who files a protest with the appraisal review board on behalf of the property owner is entitled to receive all notices from the appraisal district regarding the property subject to the protest until the authority is revoked by the property owner as provided by this section.
Effective June 19, 2009
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5.04
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(a) The comptroller shall enter into a memorandum of understanding [consult and cooperate] with the Texas Department of Licensing and Regulation [Board of Tax Professional Examiners] or any successor agency responsible for certifying tax professionals in this state in setting standards for and approving curricula and materials for use in training and educating appraisers and assessor-collectors, and the comptroller may contract or enter into a memorandum of understanding [cooperate with the board or] with other public agencies, educational institutions, or private organizations in sponsoring courses of instruction and training programs.
(b) An appraisal district shall reimburse an employee of the appraisal office for all actual and necessary expenses, tuition, and other fees, and costs of materials incurred in attending, with approval of the chief appraiser, a course or training program sponsored or approved by the Texas Department of Licensing and Regulation [Board of Tax Professional Examiners].
Effective September 1, 2009
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5.041(a)
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The comptroller shall:
(1) approve curricula and provide materials for use in training and educating members of an appraisal review board; [and]
(2) supervise a comprehensive course for training and education of appraisal review board members and issue certificates indicating course completion;
(3) make all materials for use in training and educating members of an appraisal review board freely available online;
(4) establish and maintain a toll-free telephone number that appraisal review board members may call for answers to technical questions relating to the duties and responsibilities of appraisal review board members and property appraisal issues; and
(5) provide, as feasible, online technological assistance to improve the operations of appraisal review boards and appraisal districts.
Effective September 1, 2009
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5.041(e-1)
to (e-3)
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(e-1) In addition to the course established under Subsection (a), the comptroller shall approve curricula and provide materials for use in a continuing education course for members of an appraisal review board. The curricula and materials must include information regarding:
(1) the cost, income, and market data comparison methods of appraising property;
(2) the appraisal of business personal property;
(3) the determination of capitalization rates for property appraisal purposes;
(4) the duties of an appraisal review board;
(5) the requirements regarding the independence of an appraisal review board from the board of directors and the chief appraiser and other employees of the appraisal district;
(6) the prohibitions against ex parte communications applicable to appraisal review board members;
(7) the Uniform Standards of Professional Appraisal Practice;
(8) the duty of the appraisal district to substantiate the district's determination of the value of property;
(9) the requirements regarding the equal and uniform appraisal of property;
(10) the right of a property owner to protest the appraisal of the property as provided by Chapter 41; and
(11) a detailed explanation of each of the actions described by Sections 41.41(a), 41.411, 41.412, 41.413, 41.42, and 41.43 so that members are fully aware of each of the grounds on which a property appraisal can be appealed.
(e-2) As soon as practicable after the beginning of the second year of an appraisal review board member's term of office, the member must successfully complete the course established under Subsection (e-1). A person who fails to timely complete the course established under Subsection (e-1) may not be reappointed to an additional term on the appraisal review board. If the person is reappointed to an additional term on the appraisal review board, the person must successfully complete the course established under Subsection (e-1) in each year the member continues to serve.
(e-3) The comptroller may contract with service providers to assist with the duties imposed under Subsection (e-1), but the course required by that subsection may not be provided by an appraisal district or a taxing unit. The comptroller may assess a fee to recover a portion of the costs incurred for the continuing education course, but the fee may not exceed $50 for each person trained.
Effective September 1, 2009
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5.07(c)
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The comptroller shall also prescribe a uniform record system to be used by all appraisal districts for the purpose of submitting data to be used in the [annual] studies required by Section 5.10 of this code and by Section 403.302, Government Code. The record system shall include a compilation of information concerning sales of real property within the boundaries of the appraisal district. The sales information maintained in the uniform record system shall be submitted annually in a form prescribed by the comptroller.
Effective January 1, 2010
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5.10(a)
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At least once every two years, the [The] comptroller shall conduct a [an annual] study in each appraisal district to determine the degree of uniformity of and the median level of appraisals by the appraisal district within each major category of property. The comptroller shall publish a report of the findings of the study, including in the report the median levels of appraisal for each major category of property, the coefficient of dispersion around the median level of appraisal for each major category of property, and any other standard statistical measures that the comptroller considers appropriate. In conducting the study, the comptroller shall apply appropriate standard statistical analysis techniques to data collected as part of the [annual] study of school district taxable values required by Section 403.302, Government Code.
Effective January 1, 2010
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5.101
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REPEALED.
Effective January 1, 2010
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5.102
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REVIEW OF APPRAISAL DISTRICTS [STANDARDS]
(a) At least once every two years, the [The] comptroller shall review the governance of each appraisal district, taxpayer assistance provided, and the operating and appraisal standards, procedures, and methodology used by each appraisal district [that appraises property for an eligible school district as defined by Section 403.3011, Government Code], to determine compliance with generally accepted [appraisal] standards, procedures, and methodology [and practices]. After consultation with the advisory committee created under Section 403.302, Government Code, the [The] comptroller by rule may establish procedures and standards for conducting and scoring the review.
(b) In conducting the review, the comptroller is entitled to access to all records and reports of the appraisal district, to copy or print any record or report of the appraisal district, and to the assistance of the appraisal district's officers and employees.
(c) At the conclusion of the review, the comptroller shall, in writing, notify the appraisal district concerning its performance in the review. If the review results in a finding that an appraisal district is not in compliance with generally accepted [appraisal] standards, procedures, and methodology [and practices], the comptroller shall deliver a report that details the comptroller's findings and recommendations for improvement to:
(1) the appraisal district's chief appraiser and board of directors; and
(2) the superintendent and board of trustees of each school district participating in the appraisal district.
(d) If the appraisal district fails to comply with the recommendations in the report and the comptroller finds that the board of directors of the appraisal district failed to take remedial action reasonably designed to ensure substantial compliance with each recommendation in the report before the first anniversary of the date the report was issued, the comptroller shall notify the Board of Tax Professional Examiners, or a successor to the board, which shall take action necessary to ensure that the recommendations in the report are implemented as soon as practicable [judge of each district court in the county for which the appraisal district is established, who shall appoint a board of conservators consisting of five members to implement the recommendations. The board of conservators shall exercise supervision and control over the operations of the appraisal district until the comptroller determines under Section 403.302, Government Code, that in the same year the taxable value of each school district for which the appraisal district appraises property is the local value for the school district. The appraisal district shall bear the costs related to the supervision and control of the district by the board of conservators].
(e) Before February 1 of the year following the year in which the Board of Tax Professional Examiners, or its successor, takes action under Subsection (d), and with the assistance of the comptroller, the board shall determine whether the recommendations in the most recent report have been substantially implemented. The presiding officer of the board shall notify the chief appraiser and the board of directors of the appraisal district in writing of the board's determination.
Effective January 1, 2010
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5.12(a)
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The comptroller shall audit the performance of an appraisal district if one or more of the following conditions exist according to each of two consecutive [annual] studies conducted by the comptroller under Section 5.10 [of this code], regardless of whether the prescribed condition or conditions that exist are the same for each of those studies:
(1) the overall median level of appraisal for all property in the district for which the comptroller determines a median level of appraisal is less than 0.75;
(2) the coefficient of dispersion around the overall median level of appraisal of the properties used to determine the overall median level of appraisal for all property in the district for which the comptroller determines a median level of appraisal exceeds 0.30; or
(3) the difference between the median levels of appraisal for any two classes of property in the district for which the comptroller determines a median level of appraisal is more than 0.45.
Effective January 1, 2010
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5.12(d)
to (e)
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(d) A request for a performance audit of an appraisal district may not be made under Subsection (b) or (c) [of this section] if according to each of the two most recently published [annual] studies conducted by the comptroller under Section 5.10 [of this code]:
(1) the overall median level of appraisal for all property in the district for which the comptroller determines a median level of appraisal is more than 0.90 and less than 1.10;
(2) the coefficient of dispersion around the overall median level of appraisal of the properties used to determine the overall median level of appraisal for all property in the district for which the comptroller determines a median level of appraisal is less than 0.15; and
(3) the difference between the highest and lowest median levels of appraisal in the district for the classes of property for which the comptroller determines a median level of appraisal is less than 0.20.
(e) A request for a performance audit of an appraisal district may not be made under Subsection (b) or (c) [of this section]:
(1) during the two years immediately following the publication of the second of two consecutive [annual] studies according to which the comptroller is required to conduct an audit of the district under Subsection (a) [of this section]; [or]
(2) during the year immediately following the date the results of an audit of the district conducted by the comptroller under Subsection (a) [of this section] are reported to the chief appraiser of the district; or
(3) during a year in which the comptroller is conducting a review of the district under Section 5.102.
Effective January 1, 2010
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5.12(g)
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REPEALED.
Effective January 1, 2010
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5.13(a)
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The comptroller shall complete an audit required by Section 5.12(a) [of this code] within two years after the date of the publication of the second of the two [annual] studies the results of which required the audit to be conducted. The comptroller shall complete an audit requested under Section 5.12(b) or (c) [of this code] as soon as practicable after the request is made.
Effective January 1, 2010
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6.053
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ASSISTANCE TO EMERGENCY MANAGEMENT AUTHORITIES.
The chief appraiser shall, if requested by the emergency management authorities of a federal, state, or local government agency, provide information and assistance pertinent to disaster mitigation or recovery, including assisting in the estimation of damage from an actual or potential disaster event.
Effective June 19, 2009
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6.41(d)
to (h)
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(d) Except as provided by Subsection (d-1), members [Members] of the board are appointed by resolution of a majority of the appraisal district board of directors. A vacancy on the board is filled in the same manner for the unexpired portion of the term.
(d-1) In a county with a population of 3.3 million or more or a county with a population of 350,000 or more that is adjacent to a county with a population of 3.3 million or more the members of the board are appointed by the local administrative district judge in the county in which the appraisal district is established.
(d-2)
A local administrative district judge making appointments under Subsection (d-1) may make such appointments directly or may, by written order, appoint from three to five persons to perform the duties of appraisal review board commissioner. If the local administrative district judge chooses to appoint appraisal review board commissioners, each commissioner shall possess the same qualifications as those required of an appraisal review board member.
(d-3)
The local administrative judge making appointments under Subsection (d-1) shall cause the proper officer to notify such appointees of such appointment, and when and where they are to appear.
(d-4)
If appraisal review board commissioners are appointed under Subsection (d-2), they shall meet as directed by the local administrative district judge in order to complete their duties.
(d-5)
The appraisal district of the county shall provide to the local administrative district judge, or to the appraisal review board commissioners, as the case may be, the number of appraisal review board positions that require appointment and shall provide whatever reasonable assistance is requested by the local administrative district judge or the commissioners.
(d-6)
An appraisal review board commissioner is not disqualified from serving as a member of the appraisal review board.
(d-7)
If appraisal review board commissioners are appointed under this section, the commissioners shall return a list of proposed appraisal review board members to the local administrative district judge at a time directed by such local administrative judge, but in no event later than January 1 of each year. Such list shall be composed of no less than five (5) names in excess of the number of appraisal review board positions to be filled by the local administrative district judge. The local administrative judge may accept the proposed names, or reject the proposed list and return the proposed list to the commissioners upon which the commissioners shall propose a revised list until the local administrative judge accepts the list.
(d-8)
Any appraisal review board commissioners appointed pursuant to this section shall hold office for a term of one year beginning January 1. A commissioner may be appointed to successive terms at the discretion of the local administrative district judge.
(d-9)
Upon selection of the individuals who are to serve as members of the appraisal review board, the local administrative district judge shall enter an appropriate order designating such members and setting each member's respective term of office, as provided elsewhere in this section.
(e)
Members of the board hold office for terms of two years beginning January 1. The appraisal district board of directors by resolution shall provide for staggered terms, so that the terms of as close to one-half of the members as possible expire each year. In making the initial or subsequent appointments, the board of directors or the local administrative district judge or the judge's designee shall designate those members who serve terms of one year as needed to comply with this subsection.
(f)
A member of the board may be removed from the board by a majority vote of the appraisal district board of directors, or by the local administrative district judge or the judge's designee, as applicable, that appointed the member. Grounds for removal are:
(1) a violation of Section 6.412, 6.413, 41.66(f), or 41.69; or
(2) good cause relating to the attendance of members at called meetings of the board as established by written policy adopted by a majority of the appraisal district board of directors.
(g)
Subsection (a) does not preclude the boards of directors of two or more adjoining appraisal districts from providing for the operation of a consolidated appraisal review board by interlocal contract.
(h)
When adjoining appraisal districts by interlocal contract have provided for the operation of a consolidated appraisal review board:
(1) a reference in this or another section of this code to the appraisal district means the adjoining appraisal districts;
(2) a reference in this or another section of this code to the appraisal district board of directors means the boards of directors of the adjoining appraisal districts;
(3) a provision of this code that applies to an appraisal review board also applies to the consolidated appraisal review board; and
(4) a reference in this code to the appraisal review board shall be construed to also refer to the consolidated appraisal review board.
Effective January 1, 2010
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6.411(c)
to (d)
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(c) This section does not apply to communications [that do not discuss the specific evidence, argument, facts, merits, or property involved in a hearing currently pending before the appraisal review board or to communications] between the board and its legal counsel.
(c-1) This section does not apply to communications involving the chief appraiser or another employee of an appraisal district and a member of the appraisal review board that are specifically limited to and involve administrative, clerical, or logistical matters related to the scheduling and operation of hearings, the processing of documents, the issuance of orders, notices, and subpoenas, and the operation of the appraisal review board.
(d)
An offense under this section is a Class A [C] misdemeanor.
Effective January 1, 2010
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6.42(a)
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A majority of the appraisal review board constitutes a quorum. The board of directors of the appraisal district by resolution shall select [elect] a chairman and a secretary from among the [its] members of the appraisal review board. The board of directors of the appraisal district is encouraged to select as chairman of the appraisal review board a member of the appraisal review board, if any, who has a background in law and property appraisal.
Effective September 1, 2009
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11.131
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RESIDENCE HOMESTEAD OF 100 PERCENT OR TOTALLY DISABLED VETERAN.
(a) In this section:
(1) "Disabled veteran" has the meaning assigned by Section 11.22.
(2) "Residence homestead" has the meaning assigned by Section 11.13.
(b) A disabled veteran who receives from the United States Department of Veterans Affairs or its successor 100 percent disability compensation due to a service-connected disability and a rating of 100 percent disabled or of individual unemployability is entitled to an exemption from taxation of the total appraised value of the veteran's residence homestead.
Effective January 1, 2010 pending constitutional amendment
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11.135
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CONTINUATION OF RESIDENCE HOMESTEAD EXEMPTION WHILE REPLACEMENT STRUCTURE IS CONSTRUCTED; SALE OF PROPERTY.
(a) If a qualified residential structure for which the owner receives an exemption under Section 11.13 is rendered uninhabitable or unusable by a casualty or by wind or water damage, the owner may continue to receive the exemption for the structure and the land and improvements used in the residential occupancy of the structure while the owner constructs a replacement qualified residential structure on the land if the owner does not establish a different principal residence for which the owner receives an exemption under Section 11.13 during that period and intends to return and occupy the structure as the owner's principal residence. To continue to receive the exemption, the owner must begin active construction of the replacement qualified residential structure or other physical preparation of the site on which the structure is to be located not later than the first anniversary of the date the owner ceases to occupy the former qualified residential structure as the owner's principal residence. The owner may not receive the exemption for that property under the circumstances described by this subsection for more than two years.
(b) For purposes of Subsection (a), the site of a replacement qualified residential structure is under physical preparation if the owner has engaged in architectural or engineering work, soil testing, land clearing activities, or site improvement work necessary for the construction of the structure or has conducted an environmental or land use study relating to the construction of the structure.
(c) If an owner receives an exemption for property under Section 11.13 under the circumstances described by Subsection (a) and sells the property before the owner completes construction of a replacement qualified residential structure on the property, an additional tax is imposed on the property equal to the difference between the taxes imposed on the property for each of the years in which the owner received the exemption and the tax that would have been imposed had the owner not received the exemption in each of those years, plus interest at an annual rate of seven percent calculated from the dates on which the differences would have become due.
(d) A tax lien attaches to property on the date a sale under the circumstances described by Subsection (c) occurs to secure payment of the additional tax and interest imposed by that subsection and any penalties incurred. The lien exists in favor of all taxing units for which the additional tax is imposed.
(e) A determination that a sale of property under the circumstances described by Subsection (c) has occurred is made by the chief appraiser. The chief appraiser shall deliver a notice of the determination to the owner of the property as soon as possible after making the determination and shall include in the notice an explanation of the owner's right to protest the determination. If the owner does not file a timely protest or if the final determination of the protest is that the additional taxes are due, the assessor for each taxing unit shall prepare and deliver a bill for the additional taxes plus interest as soon as practicable. The taxes and interest are due and become delinquent and incur penalties and interest as provided by law for ad valorem taxes imposed by the taxing unit if not paid before the next February 1 that is at least 20 days after the date the bill is delivered to the owner of the property.
(f) The sanctions provided by Subsection (c) do not apply if the sale is:
(1) for right-of-way; or
(2) to this state or a political subdivision of this state to be used for a public purpose.
(g) The comptroller shall adopt rules and forms to implement this section.
Effective January 1, 2010
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11.18(d)
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A charitable organization must be organized exclusively to perform religious, charitable, scientific, literary, or educational purposes and, except as permitted by Subsections (h) and (l), engage exclusively in performing one or more of the following charitable functions:
(1) providing medical care without regard to the beneficiaries' ability to pay, which in the case of a nonprofit hospital or hospital system means providing charity care and community benefits in accordance with Section 11.1801;
(2) providing support or relief to orphans, delinquent, dependent, or handicapped children in need of residential care, abused or battered spouses or children in need of temporary shelter, the impoverished, or victims of natural disaster without regard to the beneficiaries' ability to pay;
(3) providing support without regard to the beneficiaries' ability to pay to:
(A) elderly persons, including the provision of:
(i) recreational or social activities; and
(ii) facilities designed to address the special needs of elderly persons;[,] or
(B) [to] the handicapped, including training and employment:
(i) in the production of commodities; or
(ii) in the provision of services under 41 U.S.C. Sections 46-48c [without regard to the beneficiaries' ability to pay];
(4) preserving a historical landmark or site;
(5) promoting or operating a museum, zoo, library, theater of the dramatic or performing arts, or symphony orchestra or choir;
(6) promoting or providing humane treatment of animals;
(7) acquiring, storing, transporting, selling, or distributing water for public use;
(8) answering fire alarms and extinguishing fires with no compensation or only nominal compensation to the members of the organization;
(9) promoting the athletic development of boys or girls under the age of 18 years;
(10) preserving or conserving wildlife;
(11) promoting educational development through loans or scholarships to students;
(12) providing halfway house services pursuant to a certification as a halfway house by the parole [pardons and paroles] division of the Texas Department of Criminal Justice;
(13) providing permanent housing and related social, health care, and educational facilities for persons who are 62 years of age or older without regard to the residents' ability to pay;
(14) promoting or operating an art gallery, museum, or collection, in a permanent location or on tour, that is open to the public;
(15) providing for the organized solicitation and collection for distributions through gifts, grants, and agreements to nonprofit charitable, education, religious, and youth organizations that provide direct human, health, and welfare services;
(16) performing biomedical or scientific research or biomedical or scientific education for the benefit of the public;
(17) operating a television station that produces or broadcasts educational, cultural, or other public interest programming and that receives grants from the Corporation for Public Broadcasting under 47 U.S.C. Section 396, as amended;
(18) providing housing for low-income and moderate-income families, for unmarried individuals 62 years of age or older, for handicapped individuals, and for families displaced by urban renewal, through the use of trust assets that are irrevocably and, pursuant to a contract entered into before December 31, 1972, contractually dedicated on the sale or disposition of the housing to a charitable organization that performs charitable functions described by Subdivision (9);
(19) providing housing and related services to persons who are 62 years of age or older in a retirement community, if the retirement community provides independent living services, assisted living services, and nursing services to its residents on a single campus:
(A) without regard to the residents' ability to pay; or
(B) in which at least four percent of the retirement community's combined net resident revenue is provided in charitable care to its residents;
(20) providing housing on a cooperative basis to students of an institution of higher education if:
(A) the organization is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, as amended, by being listed as an exempt entity under Section 501(c)(3) of that code;
(B) membership in the organization is open to all students enrolled in the institution and is not limited to those chosen by current members of the organization;
(C) the organization is governed by its members; and
(D) the members of the organization share the responsibility for managing the housing;
(21) acquiring, holding, and transferring unimproved real property under an urban land bank demonstration program established under Chapter 379C, Local Government Code, as or on behalf of a land bank; [or]
(22) acquiring, holding, and transferring unimproved real property under an urban land bank program established under Chapter 379E, Local Government Code, as or on behalf of a land bank; or
(23) providing housing and related services to individuals who:
(A) are unaccompanied and homeless and have a disabling condition; and
(B) have been continuously homeless for a year or more or have had at least four episodes of homelessness in the preceding three years.
Effective January 1, 2010
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11.18(p)
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The exemption authorized by Subsection (d)(23) applies only to improvements that:
(1) are owned by a charitable organization that has been in existence for at least 10 years;
(2) are used to provide housing and related services to individuals described by that subsection; and
(3) are located on a single campus owned by a municipality with a population of more than 600,000 and less than 700,000.
Effective January 1, 2010
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11.181(b)
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Property may not be exempted under Subsection (a) after the fifth [third] anniversary of the date the organization acquires the property.
Effective June 19, 2009
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11.184(b)
to (c)
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(b) REPEALED.
(c)
A [If approved under Subsection (b), a] qualified charitable organization is entitled to an exemption from taxation of:
(1) the buildings and other real property and the tangible personal property that:
(A) are owned by the organization; and
(B) except as permitted by Subsection (d), are used exclusively by the organization and other organizations eligible for an exemption from taxation under this section or Section 11.18; and
(2) the real property owned by the organization consisting of:
(A) an incomplete improvement that:
(i) is under active construction or other physical preparation; and
(ii) is designed and intended to be used exclusively by the organization and other organizations eligible for an exemption from taxation under this section or Section 11.18; and
(B) the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement by the organization and other organizations eligible for an exemption from taxation under this section or Section 11.18.
Effective June 19, 2009
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11.184(l)
to (n)
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(l) Notwithstanding the other provisions of this section, a corporation that is not a qualified charitable organization is entitled to an exemption from taxation of property under this section if:
(1) the corporation is exempt from federal income taxation under Section 501(a), Internal Revenue Code of 1986, by being listed as an exempt entity under Section 501(c)(2) of that code;
(2) the corporation holds title to the property for, collects income from the property for, and turns over the entire amount of that income, less expenses, to a qualified charitable organization; and
(3) the qualified charitable organization would qualify for an exemption from taxation of the property under this section if the qualified charitable organization owned the property.
(m) Before a corporation described by Subsection (l) may submit an application for an exemption under this section, the qualified charitable organization for which the corporation holds title to the property must apply to the comptroller for the determination described by Subsection (e) with regard to the qualified charitable organization. The application for the determination must also include an application to the comptroller for a determination of whether the corporation meets the requirements of Subsections (l)(1) and (2). The corporation shall submit with the application for an exemption under this section a copy of the determination letter issued by the comptroller. The chief appraiser shall accept the copy of the letter as conclusive evidence of the matters described by Subsection (h) as well as of whether the corporation meets the requirements of Subsections (l)(1) and (2).
(n) Notwithstanding Subsection (k), in order for a corporation to continue to receive an exemption under Subsection (l) after the fifth tax year after the year in which the exemption is granted, the qualified charitable organization for which the corporation holds title to property must obtain a new determination letter and the corporation must reapply for the exemption.
Effective June 19, 2009
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11.22(a)
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A disabled veteran is entitled to an exemption from taxation of a portion of the assessed value of a property the veteran owns and designates as provided by Subsection (f) [of this section] in accordance with the following schedule:
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an exemption of up to:
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for a disability rating of
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at least:
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but less [not greater] than:
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$5,000 of the assessed value
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10%
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30%
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7,500
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30 [31]
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50
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10,000
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50 [51]
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70
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12,000
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70 [71] and over
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Effective January 1, 2010 pending constitutional amendment
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11.231
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NONPROFIT COMMUNITY BUSINESS ORGANIZATION PROVIDING ECONOMIC DEVELOPMENT SERVICES TO LOCAL COMMUNITY.
(a) In this section, "nonprofit community business organization" means an organization that meets the following requirements:
(1) the organization has been in existence for at least the preceding five years;
(2) the organization:
(A) is a nonprofit corporation organized under the Texas Non-Profit Corporation Act (Article 1396-1.01 et seq., Vernon's Texas Civil Statutes) or a nonprofit corporation formed under the Texas Nonprofit Corporation Law, as described by Section 1.008, Business Organizations Code;
(B) is a nonprofit organization described by Section 501(c)(6), Internal Revenue Code of 1986; and
(C) is not a statewide organization;
(3) for at least the preceding three years, the organization has maintained a dues-paying membership of at least 50 members; and
(4) the organization:
(A) has a board of directors elected by the members;
(B) does not compensate members of the board of directors for service on the board;
(C) with respect to its activities in this state, is engaged primarily in performing functions listed in Subsection (d);
(D) is primarily supported by membership dues and other income from activities substantially related to its primary functions; and
(E) is not, has not formed, and does not financially support a political committee as defined by Section 251.001, Election Code.
(b) An association that qualifies as a nonprofit community business organization as provided by this section is entitled to an exemption from taxation of:
(1) the buildings and tangible personal property that:
(A) are owned by the nonprofit community business organization; and
(B) except as permitted by Subsection (c), are used exclusively by qualified nonprofit community business organizations to perform their primary functions; and
(2) the real property owned by the nonprofit community business organization consisting of:
(A) an incomplete improvement that:
(i) is under active construction or other physical preparation; and
(ii) is designed and intended to be used exclusively by qualified nonprofit community business organizations; and
(B) the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement by qualified nonprofit community business organizations.
(c) Use of exempt property by persons who are not nonprofit community business organizations qualified as provided by this section does not result in the loss of an exemption authorized by this section if the use is incidental to use by qualified nonprofit community business organizations and limited to activities that benefit the beneficiaries of the nonprofit community business organizations that own or use the property.
(d) To qualify for an exemption under this section, a nonprofit community business organization must be engaged primarily in performing one or more of the following functions in the local community:
(1) promoting the common economic interests of commercial enterprises;
(2) improving the business conditions of one or more types of business; or
(3) otherwise providing services to aid in economic development.
(e) In this section, "building" includes the land that is reasonably necessary for use of, access to, and ornamentation of the building.
(f) A property may not be exempted under Subsection (b)(2) for more than three years.
(g) For purposes of Subsection (b)(2), an incomplete improvement is under physical preparation if the nonprofit community business organization has:
(1) engaged in architectural or engineering work, soil testing, land clearing activities, or site improvement work necessary for the construction of the improvement; or
(2) conducted an envirnmental or land use study relating to the construction of the improvement.
Effective January 1, 2010
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11.253
|
Renumbered as 11.254.
Effective January 1, 2010
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11.26(n)
to (o)
|
(n)
Notwithstanding Subsection (c), the limitation on tax increases required by this section does not expire if the owner of the structure qualifies for an exemption under Section 11.13 under the circumstances described by Section 11.135(a).
(o)
Notwithstanding Subsections (a), (a-3), and (b), an improvement to property that would otherwise constitute an improvement under Subsection (b) is not treated as an improvement under that subsection if the improvement is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage. For purposes of appraising the property in the tax year in which the structure would have constituted an improvement under Subsection (b), the replacement structure is considered to be an improvement under that subsection only if:
(1) the square footage of the replacement structure exceeds that of the replaced structure as that structure existed before the casualty or damage occurred; or
(2) the exterior of the replacement structure is of higher quality construction and composition than that of the replaced structure.
Effective January 1, 2010
|
11.261(l)
to (m)
|
(l)
Notwithstanding Subsection (d), a limitation on county, municipal, or junior college district tax increases provided by this section does not expire if the owner of the structure qualifies for an exemption under Section 11.13 under the circumstances described by Section 11.135(a).
(m)
Notwithstanding Subsections (b) and (c), an improvement to property that would otherwise constitute an improvement under Subsection (c) is not treated as an improvement under that subsection if the improvement is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind or water damage. For purposes of appraising the property in the tax year in which the structure would have constituted an improvement under Subsection (c), the replacement structure is considered to be an improvement under that subsection only if:
(1) the square footage of the replacement structure exceeds that of the replaced structure as that structure existed before the casualty or damage occurred; or
(2) the exterior of the replacement structure is of higher quality construction and composition than that of the replaced structure.
Effective January 1, 2010
|
11.31(c)
to (e)
|
(c) In applying for an exemption under this section, a person seeking the exemption shall present in a permit application or permit exemption request to the executive director of the Texas [Natural Resource Conservation] Commission on Environmental Quality information detailing:
(1) the anticipated environmental benefits from the installation of the facility, device, or method for the control of air, water, or land pollution;
(2) the estimated cost of the pollution control facility, device, or method; and
(3) the purpose of the installation of such facility, device, or method, and the proportion of the installation that is pollution control property.
If the installation includes property that is not used wholly for the control of air, water, or land pollution, the person seeking the exemption shall also present such financial or other data as the executive director requires by rule for the determination of the proportion of the installation that is pollution control property.
(d)
Following submission of the information required by Subsection (c), the executive director of the Texas [Natural Resource Conservation] Commission on Environmental Quality shall determine if the facility, device, or method is used wholly or partly as a facility, device, or method for the control of air, water, or land pollution. As soon as practicable, the executive director shall send notice by regular mail or by electronic means to the chief appraiser of the appraisal district for the county in which the property is located that the person has applied for a determination under this subsection. The executive director shall issue a letter to the person stating the executive director's determination of whether the facility, device, or method is used wholly or partly to control pollution and, if applicable, the proportion of the property that is pollution control property. The executive director shall send a copy of the letter by regular mail or by electronic means to the chief appraiser of the appraisal district for the county in which the property is located.
(e)
Not later than the 20th day after the date of receipt of the letter issued by the executive director, the person seeking the exemption or the chief appraiser may appeal the executive director's determination to the Texas [Natural Resource Conservation] Commission on Environmental Quality. The commission shall consider the appeal at the next regularly scheduled meeting of the commission for which adequate notice may be given. The person seeking the determination and the chief appraiser may testify at the meeting. The commission may remand the matter to the executive director for a new determination or deny the appeal and affirm the executive director's determination. On issuance of a new determination, the executive director shall issue a letter to the person seeking the determination and provide a copy to the chief appraiser as provided by Subsection (d). A new determination of the executive director may be appealed to the commission in the manner provided by this subsection. A proceeding under this subsection is not a contested case for purposes of Chapter 2001, Government Code.
Effective September 1, 2009
|
|
11.31(g-1)
|
The standards and methods for making a determination under this section that are established in the rules adopted under Subsection (g) apply uniformly to all applications for determinations under this section, including applications relating to facilities, devices, or methods for the control of air, water, or land pollution included on a list adopted by the Texas Commission on Environmental Quality under Subsection (k).
Effective September 1, 2009
|
|
11.31(i)
|
A person seeking an exemption under this section shall provide to the chief appraiser a copy of the letter issued by the executive director of the Texas [Natural Resource Conservation] Commission on Environmental Quality under Subsection (d) determining that the facility, device, or method is used wholly or partly as pollution control property. The chief appraiser shall accept a final determination by the executive director as conclusive evidence that the facility, device, or method is used wholly or partly as pollution control property.
Effective September 1, 2009
|
|
11.31(n)
|
The Texas Commission on Environmental Quality shall establish a permanent advisory committee consisting of representatives of industry, appraisal districts, taxing units, and environmental groups, as well as members who are not representatives of any of those entities but have substantial technical expertise in pollution control technology and environmental engineering, to advise the commission regarding the implementation of this section. Chapter 2110, Government Code, does not apply to the size, composition, or duration of the advisory committee.
Effective September 1, 2009
|
|
11.34
|
LIMITATION OF TAXES ON REAL PROPERTY IN DESIGNATED AREAS OF CERTAIN MUNICIPALITIES.
(a) This section applies only to a municipality having a population of less than 10,000.
(b) Acting under the authority of Section 1-o, Article VIII, Texas Constitution, the governing body of a municipality, by official action, may call an election in the municipality to permit the voters of the municipality to determine whether to authorize the governing body to enter into an agreement with an owner of real property in or adjacent to an area in the municipality that has been approved for funding under the programs administered by the Department of Agriculture as described by Section 1-o, Article VIII, Texas Constitution, under which the parties agree that the ad valorem taxes imposed by any political subdivision on the owner's real property may not be increased for the first five tax years after the tax year in which the agreement is entered into, subject to the terms and conditions provided by the agreement.
(c) If the authority to limit tax increases under this section is approved by the voters and the governing body of the municipality enters into an agreement to limit tax increases under this section, the tax officials shall appraise the property to which the limitation applies and calculate taxes as on other property, but if the tax so calculated exceeds the limitation, the tax imposed is the amount of the tax as limited by this section, except as provided by Subsections (f) and (g).
(d) An agreement to limit tax increases under this section must be entered into before December 31 of the tax year in which the election was held.
(e) A taxing unit may not increase the total annual amount of ad valorem taxes the taxing unit imposes on the property above the amount of the taxes the taxing unit imposed on the property in the tax year in which the governing body of the municipality entered into an agreement to limit tax increases under this section.
(f) Subject to Subsection (g), an agreement to limit tax increases under this section expires on the earlier of:
(1) January 1 of the sixth tax year following the tax year in which the agreement was entered into; or
(2) January 1 of the first tax year in which the owner of the property when the agreement was entered into ceases to own the property.
(g) If property subject to an agreement to limit tax increases under this section is owned by two or more persons, the limitation expires on January 1 of the first tax year following the year in which the ownership of at least a 50 percent interest in the property is sold or otherwise transferred.
(h) Notwithstanding Subsection (a), if the population of a municipality to which this section applies when the municipality enters into an agreement to limit taxes under this section subsequently increases to 10,000 or more, the validity of the agreement is not affected by that change in population, and the agreement does not expire because of that change.
Effective September 1, 2009
|
|
11.42(d)
|
A person who acquires property after January 1 of a tax year may receive an exemption authorized by Section 11.17, 11.18, 11.19, 11.20, 11.21, 11.23, 11.231, or 11.30 for the applicable portion of that tax year immediately on qualification for the exemption.
Effective January 1, 2010
|
|
11.43(c)
|
An exemption provided by Section 11.13, 11.131, 11.17, 11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(h), (j), or (j-1), 11.231, 11.254, 11.29, 11.30, or 11.31, once allowed, need not be claimed in subsequent years, and except as otherwise provided by Subsection (e), the exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. However, the chief appraiser may require a person allowed one of the exemptions in a prior year to file a new application to confirm the person's current qualification for the exemption by delivering a written notice that a new application is required, accompanied by an appropriate application form, to the person previously allowed the exemption.
Effective January 1, 2010
|
|
11.431(a)
|
The chief appraiser shall accept and approve or deny an application for a residence homestead exemption, including a disabled veteran residence homestead exemption, after the deadline for filing it has passed if it is filed not later than one year after the delinquency date for the taxes on the homestead.
Effective January 1, 2010 pending constitutional amendment
|
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11.438(c)
|
If a late application is approved after approval of the appraisal records for a year for which the exemption is granted, the chief appraiser shall notify the collector for each taxing unit in which the property was taxable in that year. The collector shall deduct from the organization's tax bill the amount of tax imposed on the property for that year and any penalties and interest relating to that tax if the tax and related penalties and interest have not been paid. If the tax and related penalties and interest on the property for a tax year for which an exemption is granted under this section were paid under protest, the organization is eligible [may apply] for a refund of the tax, penalties, and interest paid as provided by Section 31.11. The deadline prescribed by Section 31.11(c) for applying for a refund does not apply to a refund under this section.
Effective January 1, 2010
|
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22.01(k)
|
Notwithstanding Subsections (a) and (b), an individual who has been granted or has applied for an exemption from taxation under Section 11.254 [11.253] for a motor vehicle the individual owns is not required to render the motor vehicle for taxation.
Effective January 1, 2010
|
|
22.27(b)
|
Information made confidential by this section may be disclosed:
(1) in a judicial or administrative proceeding pursuant to a lawful subpoena;
(2) to the person who filed the statement or report or the owner of property subject to the statement, report, or information or to a representative of either authorized in writing to receive the information;
(3) to the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding relating to property taxation to which the person who filed the statement or report or the owner of the property that is a subject of the statement, report, or information is a party;
(5) for statistical purposes if in a form that does not identify specific property or a specific property owner;
(6) if and to the extent the information is required to be included in a public document or record that the appraisal office is required to prepare or maintain; [or]
(7) to a taxing unit or its legal representative that is engaged in the collection of delinquent taxes on the property that is the subject of the information;
(8) to an employee or agent of a taxing unit responsible for auditing, monitoring, or reviewing the operations of an appraisal district; or
(9) to an employee or agent of a school district that is engaged in the preparation of a protest of the comptroller's property value study in accordance with Section 403.303, Government Code.
Effective September 1, 2009
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23.01(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, 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.
Effective January 1, 2010
|
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23.01(c)
|
Notwithstanding any provision of this subchapter to the contrary, if the appraised value of property in a tax year is lowered under Subtitle F, the appraised value of the property as finally determined under that subtitle is considered to be the appraised value of the property for that tax year. In the following tax year, the chief appraiser may not increase the appraised value of the property unless the increase by the chief appraiser is reasonably supported by substantial evidence when all of the reliable and probative evidence in the record is considered as a whole. If the appraised value is finally determined in a protest under Section 41.41(a)(2) or an appeal under Section 42.26, the chief appraiser may satisfy the requirement to reasonably support by substantial evidence an increase in the appraised value of the property in the following tax year by presenting evidence showing that the inequality in the appraisal of property has been corrected with regard to the properties that were considered in determining the value of the subject property. The burden of proof is on the chief appraiser to support an increase in the appraised value of property under the circumstances described by this subsection.
Effective September 1, 2009
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23.01(c)
|
The market value of a residence homestead shall be determined solely on the basis of the property's value as a residence homestead, regardless of whether the residential use of the property by the owner is considered to be the highest and best use of the property.
Effective January 1, 2010 pending constitutional amendment
NOTE: If this law is authorized by constitutional amendment and takes effect, both statutes enumerated as 23.01(c) will be law.
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23.013
|
(a) If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall use comparable sales data and shall adjust the comparable sales to the subject property.
(b) A sale is not considered to be a comparable sale unless the sale occurred within 24 months of the date as of which the market value of the subject property is to be determined, except that a sale that did not occur during that period may be considered to be a comparable sale if enough comparable properties were not sold during that period to constitute a representative sample.
(c) A sale of a comparable property must be appropriately adjusted for any change in the market value of the comparable property during the period between the date of the sale of the comparable property and the date as of which the market value of the subject property is to be determined.
(d) Whether a property is comparable to the subject property shall be determined based on similarities with regard to location, square footage of the lot and improvements, property age, property condition, property access, amenities, views, income, operating expenses, occupancy, and the existence of easements, deed restrictions, or other legal burdens affecting marketability.
Effective January 1, 2010
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23.014
|
EXCLUSION OF PROPERTY AS REAL PROPERTY
Except as provided by Section 23.24(b), in [In] determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:
(1) tangible personal property, including trade fixtures;
(2) intangible personal property; or
(3) other property that is not subject to appraisal as real property.
Effective January 1, 2010
|
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23.121(a)(3)
|
"Dealer" means a person who holds a dealer's general distinguishing number issued by the Texas Department of Motor Vehicles [Transportation] under the authority of Chapter 503, Transportation Code, or who is legally recognized as a motor vehicle dealer pursuant to the law of another state and who complies with the terms of Section 152.063(f). The term does not include:
(A) a person who holds a manufacturer's license issued under Chapter 2301, Occupations Code [by the Motor Vehicle Board of the Texas Department of Transportation];
(B) an entity that is owned or controlled by a person who holds a manufacturer's license issued under Chapter 2301, Occupations Code [by the Motor Vehicle Board of the Texas Department of Transportation]; or
(C) a dealer whose general distinguishing number issued by the Texas Department of Motor Vehicles [Transportation] under the authority of Chapter 503, Transportation Code, prohibits the dealer from selling a vehicle to any person except a dealer.
Effective September 1, 2009
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23.121(a)(11)
|
"Sales price" means the total amount of money paid or to be paid for the purchase of a motor vehicle as set forth as "sales price" in the form entitled "Application for Texas Certificate of Title" promulgated by the Texas Department of Motor Vehicles [Transportation]. In a transaction that does not involve the use of that form, the term means an amount of money that is equivalent, or substantially equivalent, to the amount that would appear as "sales price" on the Application for Texas Certificate of Title if that form were involved.
Effective September 1, 2009
|
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23.121(a)(14)
|
"Towable recreational vehicle" means a nonmotorized vehicle that is designed for temporary human habitation for recreational, camping, or seasonal use and:
(A) is titled and registered with the Texas Department of Motor Vehicles [Transportation] through the office of the collector;
(B) is permanently built on a single chassis;
(C) contains one or more life support systems; and
(D) is designed to be towable by a motor vehicle.
Effective September 1, 2009
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23.121(k)
|
In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a declaration required by this section shall forfeit a penalty. A tax lien attaches to the dealer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, county attorney, chief appraiser, or person designated by the chief appraiser shall collect the penalty established by this section in the name of the chief appraiser. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's [his] principal place of business or residence. A penalty forfeited under this subsection is $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due.
Effective September 1, 2009
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23.122(b)
|
Except for a vehicle sold to a dealer, a vehicle included in a fleet transaction, or a vehicle that is the subject of a subsequent sale, an owner or a person who has agreed by contract to pay the owner's current year property taxes levied against the owner's motor vehicle inventory shall assign a unit property tax to each motor vehicle sold from a dealer's motor vehicle inventory. The unit property tax of each motor vehicle is determined by multiplying the sales price of the motor vehicle by the unit property tax factor. On or before the 10th day of each month the owner shall, together with the statement filed by the owner as required [provided] by this section, deposit with the collector a sum equal to the total of unit property tax assigned to all motor vehicles sold from the dealer's motor vehicle inventory in the prior month to which a unit property tax was assigned. The money shall be deposited by the collector in or otherwise credited by the collector to the owner's escrow account for prepayment of property taxes as provided by this section. An escrow account required by this section is used to pay property taxes levied against the dealer's motor vehicle inventory, and the owner shall fund the escrow account as provided by this subsection.
Effective September 1, 2009
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23.122(e)
|
The comptroller shall promulgate a form entitled a Dealer's Motor Vehicle Inventory Tax Statement. Each month, a [A] dealer shall complete the form regardless of whether a [with respect to each] motor vehicle is sold. A dealer may use no other form for that purpose. The statement may include the information the comptroller deems appropriate but shall include at least the following:
(1) a description of each [the] motor vehicle sold;
(2) the sales price of the motor vehicle;
(3) the unit property tax of the motor vehicle if any; and
(4) the reason no unit property tax is assigned if no unit property tax is assigned.
Effective September 1, 2009
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23.122(f)
|
On or before the 10th day of each month a dealer shall file with the collector the statement covering the sale of each motor vehicle sold by the dealer in the prior month. On or before the 10th day of a month following a month in which a dealer does not sell a motor vehicle, the dealer must file the statement with the collector and indicate that no sales were made in the prior month. A dealer shall file a copy of the statement with the chief appraiser and retain documentation relating to the disposition of each motor vehicle sold. A chief appraiser or collector may examine documents held by a dealer as required by this subsection in the same manner, and subject to the same provisions, as are set forth in Section 23.121(g) [of this code].
Effective September 1, 2009
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23.122(n)
|
In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a statement as required by this section shall forfeit a penalty. A tax lien attaches to the dealer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, county attorney, collector, or person designated by the collector shall collect the penalty established by this section in the name of the collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's [his] principal place of business or residence. A penalty forfeited under this subsection is $500 for each month or part of a month in which a statement is not filed or timely filed after it is due.
Effective September 1, 2009
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23.124(k)
|
In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a declaration required by this section shall forfeit a penalty. A tax lien attaches to the dealer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, or county attorney shall collect the penalty established by this section in the name of the chief appraiser or collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's [his] principal place of business or residence. A penalty forfeited under this subsection is $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due.
Effective September 1, 2009
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23.1241(j)
|
In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a declaration required by Subsection (f) shall forfeit a penalty. A tax lien attaches to the dealer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, or county attorney shall collect the penalty established by this section in the name of the chief appraiser or collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's principal place of business or residence. A penalty forfeited under this subsection is $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due.
Effective September 1, 2009
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23.1242(b)
|
Except for an item of heavy equipment sold to a dealer, an item of heavy equipment included in a fleet transaction, or an item of heavy equipment that is the subject of a subsequent sale, an owner or a person who has agreed by contract to pay the owner's current year property taxes levied against the owner's heavy equipment inventory shall assign a unit property tax to each item of heavy equipment sold from a dealer's heavy equipment inventory. The unit property tax of each item of heavy equipment is determined by multiplying the sales price of the item by the unit property tax factor. On or before the 10th day of each month the owner shall, together with the statement filed by the owner as required [provided] by this section, deposit with the collector an amount equal to the total of unit property tax assigned to all items of heavy equipment sold from the dealer's heavy equipment inventory in the preceding month to which a unit property tax was assigned. The money shall be deposited by the collector to the credit of the owner's escrow account for prepayment of property taxes as provided by this section. An escrow account required by this section is used to pay property taxes levied against the dealer's heavy equipment inventory, and the owner shall fund the escrow account as provided by this subsection.
Effective September 1, 2009
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23.1242(e)
|
The comptroller by rule shall adopt a dealer's heavy equipment inventory tax statement form. Each month, a [A] dealer shall complete the form regardless of whether an [with respect to each] item of heavy equipment is sold. A dealer may use no other form for that purpose. The statement may include the information the comptroller considers appropriate but shall include at least the following:
(1) a description of each [the] item of heavy equipment sold, including any unique identification or serial number affixed to the item by the manufacturer;
(2) the sales price of the item of heavy equipment;
(3) the unit property tax of the item of heavy equipment, if any; and
(4) the reason no unit property tax is assigned if no unit property tax is assigned.
Effective September 1, 2009
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23.1242(f)
|
On or before the 10th day of each month, a dealer shall file with the collector the statement covering the sale of each item of heavy equipment sold by the dealer in the preceding month. On or before the 10th day of a month following a month in which a dealer does not sell an item of heavy equipment, the dealer must file the statement with the collector and indicate that no sales were made in the prior month. A dealer shall file a copy of the statement with the chief appraiser and retain documentation relating to the disposition of each item of heavy equipment sold. A chief appraiser or collector may examine documents held by a dealer as provided by this subsection in the same manner, and subject to the same conditions, as provided by Section 23.1241(g).
Effective September 1, 2009
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23.1242(m)
|
In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a statement as required by this section shall forfeit a penalty. A tax lien attaches to the owner's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, or county attorney shall collect the penalty established by this section in the name of the chief appraiser or collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's principal place of business or residence. A penalty forfeited under this subsection is $500 for each month or part of a month in which a statement is not filed or timely filed after it is due.
Effective September 1, 2009
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23.125(b)
|
Except for a vessel or outboard motor sold to a dealer, a vessel or outboard motor included in a fleet transaction, or a vessel or outboard motor that is the subject of a subsequent sale, an owner or a person who has agreed by contract to pay the owner's current year property taxes levied against the owner's vessel and outboard motor inventory shall assign a unit property tax to each vessel and outboard motor sold from a dealer's vessel and outboard motor inventory. The unit property tax of each vessel or outboard motor is determined by multiplying the sales price of the vessel or outboard motor by the unit property tax factor. On or before the 10th day of each month the owner shall, together with the statement filed by the owner as required [provided] by this section, deposit with the collector a sum equal to the total of unit property tax assigned to all vessels and outboard motors sold from the dealer's vessel and outboard motor inventory in the prior month to which a unit property tax was assigned. The money shall be deposited by the collector in or otherwise credited by the collector to the owner's escrow account for prepayment of property taxes as provided by this section. An escrow account required by this section is used to pay property taxes levied against the dealer's vessel and outboard motor inventory, and the owner shall fund the escrow account as provided by this subsection.
Effective September 1, 2009
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23.125(e)
|
The comptroller shall promulgate a form entitled "Dealer's Vessel and Outboard Motor Inventory Tax Statement." Each month, a [A] dealer shall complete the form regardless of whether a [with respect to each] vessel and outboard motor is sold. A dealer may use no other form for that purpose. The statement may include the information the comptroller deems appropriate but shall include at least the following:
(1) a description of each [the] vessel or outboard motor sold;
(2) the sales price of the vessel or outboard motor;
(3) the unit property tax of the vessel or outboard motor, if any; and
(4) the reason no unit property tax is assigned if no unit property tax is assigned.
Effective September 1, 2009
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23.125(f)
|
On or before the 10th day of each month a dealer shall file with the collector the statement covering the sale of each vessel or outboard motor sold by the dealer in the prior month. On or before the 10th day of a month following a month in which a dealer does not sell a vessel or outboard motor, the dealer must file the statement with the collector and indicate that no sales were made in the prior month. A dealer shall file a copy of the statement with the chief appraiser and retain documentation relating to the disposition of each vessel and outboard motor sold. A chief appraiser or collector may examine documents held by a dealer as provided by this subsection in the same manner, and subject to the same provisions, as are set forth in Section 23.124(g) [of this code].
Effective September 1, 2009
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23.125(n)
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In addition to other penalties provided by law, a dealer who fails to file or fails to timely file a statement as required by this section shall forfeit a penalty. A tax lien attaches to the owner's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, or county attorney shall collect the penalty established by this section in the name of the chief appraiser or collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the owner maintains the owner's [his] principal place of business or residence. A penalty forfeited under this subsection is $500 for each month or part of a month in which a statement is not filed or timely filed after it is due.
Effective September 1, 2009
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23.127(k)
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In addition to other penalties provided by law, a retailer who fails to file or fails to timely file a declaration required by Subsection (f) is liable for a penalty in the amount of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due. A lien attaches to the retailer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, county attorney, chief appraiser, or person designated by the chief appraiser shall collect the penalty established by this section in the name of the chief appraiser. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the retailer maintains the retailer's principal place of business or residence.
Effective September 1, 2009
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23.128(b)
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Except for a unit of manufactured housing sold to a retailer or a unit of manufactured housing that is the subject of a subsequent sale, a retailer or a person who has agreed by contract to pay the retailer's current year property taxes imposed on the retailer's manufactured housing inventory shall assign a unit property tax to each unit of manufactured housing sold from a retail manufactured housing inventory. The unit property tax of each unit of manufactured housing is determined by multiplying the sales price of the unit by the unit property tax factor. On or before the 10th day of each month the retailer shall, together with the statement filed by the retailer as required [provided] by this section, deposit with the collector an amount equal to the total of the unit property tax assigned to all units of manufactured housing sold from the retail manufactured housing inventory in the preceding month to which a unit property tax was assigned. The collector shall deposit the money to the credit of the retailer's escrow account for prepayment of property taxes as provided by this section. An escrow account required by this section is used to pay property taxes imposed on the retail manufactured housing inventory, and the retailer shall fund the escrow account as provided by this subsection.
Effective September 1, 2009
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23.128(e)
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The comptroller by rule shall adopt a form entitled "Retail Manufactured Housing Inventory Tax Statement." Each month, a [A] retailer shall complete the form regardless of whether a [with respect to each] unit of manufactured housing is sold. A retailer may not use another form for that purpose. The statement shall include:
(1) a description of the unit of manufactured housing sold, including any unique identification or serial number affixed to each [the] unit by the manufacturer;
(2) the sales price of the unit of manufactured housing;
(3) any unit property tax of the unit of manufactured housing;
(4) the reason a unit property tax is not assigned if that is the case; and
(5) any other information the comptroller considers appropriate.
Effective September 1, 2009
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23.128(f)
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On or before the 10th day of each month, a retailer shall file with the collector the statement covering the sale of each unit of manufactured housing sold by the retailer in the preceding month. On or before the 10th day of a month following a month in which a dealer does not sell a unit of manufactured housing, the dealer must file the statement with the collector and indicate that no sales were made in the prior month. A retailer shall file a copy of the statement with the chief appraiser and retain documentation relating to the disposition of each unit of manufactured housing sold. A chief appraiser or collector may examine documents held by a retailer as required by this subsection in the same manner, and subject to the same conditions, as in Section 23.127(g).
Effective September 1, 2009
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23.128(m)
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In addition to other penalties provided by law, a retailer who fails to file or fails to timely file a statement as required by this section is liable for a penalty in the amount of $500 for each month or part of a month in which a statement is not filed after it is due. A tax lien attaches to the retailer's business personal property to secure payment of the penalty. The appropriate district attorney, criminal district attorney, county attorney, collector, or person designated by the collector shall collect the penalty established by this section in the name of the collector. Venue of an action brought under this subsection is in the county in which the violation occurred or in the county in which the retailer maintains the retailer's principal place of business or residence.
Effective September 1, 2009
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23.23(f)
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Notwithstanding Subsections (a) and (e) and except as provided by Subdivision (2), an improvement to property that would otherwise constitute a new improvement is not treated as a new improvement if the improvement is a replacement structure for a structure that was rendered uninhabitable or unusable by a casualty or by wind [mold] or water damage. For purposes of appraising the property under Subsection (a) in the tax year in which the structure would have constituted a new improvement:
(1) the appraised value the property would have had in the preceding tax [last] year if the casualty or damage had not occurred [in which the property was appraised for taxation before the casualty or damage occurred] is considered to be the appraised value of the property for that year, regardless of whether that appraised value exceeds the actual appraised value of the property for that year as limited by Subsection (a) [last year in which the property was appraised for taxation for purposes of Subsection (a)(2)(A)]; and
(2) the replacement structure is considered to be a new improvement only if:
(A) the square footage of the replacement structure exceeds that of [to the extent it is a significant improvement over] the replaced structure as that structure existed before the casualty or damage occurred; or
(B) the exterior of the replacement structure is of higher quality construction and composition than that of the replaced structure.
Effective January 1, 2010
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23.24
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FURNITURE, FIXTURES, AND EQUIPMENT
(a) If real property is appraised by a method that takes into account the value of furniture, fixtures, and equipment in or on the real property, the furniture, fixtures, and equipment shall not be subject to additional appraisal or taxation as personal property.
(b) In determining the market value of the real property appraised on the basis of rental income, the chief appraiser may not separately appraise or take into account any personal property valued as a portion of the income of the real property, and the market value of the real property must include the combined value of the real property and the personal property.
Effective January 1, 2010
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23.522
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TEMPORARY CESSATION OF AGRICULTURAL USE DURING DROUGHT.
The eligibility of land for appraisal under this subchapter does not end because the land ceases to be devoted principally to agricultural use to the degree of intensity generally accepted in the area if:
(1) a drought declared by the governor creates an agricultural necessity to extend the normal time the land remains out of agricultural production; and
(2) the owner of the land intends that the use of the land in that manner and to that degree of intensity be resumed when the declared drought ceases.
Effective January 1, 2010
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23.56
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Land is not eligible for appraisal as provided by this subchapter if:
(1) the land is located inside the corporate limits of an incorporated city or town, unless:
(A) the city or town is not providing the land with governmental and proprietary services substantially equivalent in standard and scope to those services it provides in other parts of the city or town with similar topography, land utilization, and population density; [or]
(B) the land has been devoted principally to agricultural use continuously for the preceding five years; or
(C) the land:
(i) has been devoted principally to agricultural use or to production of timber or forest products continuously for the preceding five years; and
(ii) is used for wildlife management;
(2) the land is owned by an individual who is a nonresident alien or by a foreign government if that individual or government is required by federal law or by rule adopted pursuant to federal law to register his ownership or acquisition of that property; or
(3) the land is owned by a corporation, partnership, trust, or other legal entity if the entity is required by federal law or by rule adopted pursuant to federal law to register its ownership or acquisition of that land and a nonresident alien or a foreign government or any combination of nonresident aliens and foreign governments own a majority interest in the entity.
Effective January 1, 2010
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25.025(a-1)(2)
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"State judge" means:
(A) a judge, former judge, or retired judge of an appellate court, a district court, or a county court at law of this state; [or]
(B) an associate judge appointed under Chapter 201, Family Code, or a retired associate judge or former associate judge appointed under that chapter; or
(C) a justice of the peace.
Effective September 1, 2009
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26.01(e)
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Except as provided by Subsection (f), not later than April 30 [by June 7], the chief appraiser shall prepare and certify to the assessor for each county, municipality, and school district participating in the appraisal district an estimate of the taxable value of property in that taxing unit. The chief appraiser shall assist each county, municipality, and school district in determining values of property in that taxing unit for the taxing unit's budgetary purposes.
Effective September 1, 2009
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26.05(g)
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Notwithstanding Subsection (a), the governing body of a school district that elects to adopt a tax rate before the adoption of a budget for the fiscal year that begins in the current tax year may adopt a tax rate for the current tax year before receipt of the certified appraisal roll for the school district if the chief appraiser of the appraisal district in which the school district participates has certified to the assessor for the school district an estimate of the taxable value of property in the school district as provided by Section 26.01(e). If a school district adopts a tax rate under this subsection, the effective tax rate and the rollback tax rate of the district shall be calculated based on the certified estimate of taxable value.
Effective September 1, 2009
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26.08(d-2)
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If a property owner pays taxes calculated using the originally adopted tax rate of the school district and the proposition to approve the adopted tax rate is not approved by voters, the school district shall refund the difference between the amount of taxes paid and the amount due under the subsequently adopted rate if the difference between the amount of taxes paid and the amount due under the subsequent rate is $1 or more. If the difference between the amount of taxes paid and the amount due under the subsequent rate is less than $1, the school district shall refund the difference on request of the taxpayer. An application for a refund of less than $1 must be made within 90 days after the date the refund becomes due or the taxpayer forfeits the right to the refund.
Effective September 1, 2009
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31.01(a)
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Except as provided by Subsections (f) and (i-1), the assessor for each taxing unit shall prepare and mail a tax bill to each person in whose name the property is listed on the tax roll and to the person's authorized agent. The assessor shall mail tax bills by October 1 or as soon thereafter as practicable. The assessor shall mail to the state agency or institution the tax bill for any taxable property owned by the agency or institution. The agency or institution shall pay the taxes from funds appropriated for payment of the taxes or, if there are none, from funds appropriated for the administration of the agency or institution. The exterior of the tax bill must show the return address of the taxing unit. If the assessor wants the United States Postal Service to return the tax bill if it is not deliverable as addressed, the exterior of the tax bill may [and must] contain, in all capital letters, the words "RETURN SERVICE REQUESTED," or another appropriate statement directing the United States Postal Service to return the tax bill if it is not deliverable as addressed.
Effective January 1, 2010
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31.032(a)
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This section applies only to:
(1) real property that:
(A) is:
(i) the residence homestead of the owner or consists of property that is used for residential purposes and that has fewer than five living units; or
(ii) owned or leased by a business entity that had not more than the amount calculated as provided by Subsection (h) in gross receipts in the entity's most recent federal tax year or state franchise tax annual period, according to the applicable federal income tax return or state franchise tax report of the entity;
(B) is located in a disaster area; and
(C) has been damaged as a direct result of the disaster; [and]
(2) tangible personal property that is owned or leased by a business entity described by Subdivision (1)(A)(ii); and
(3) taxes that are imposed on the property by a taxing unit before the first anniversary of the disaster.
Effective June 19, 2009
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31.032(h)
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For the 2009 tax year, the limit on gross receipts under Subsection (a)(1)(A)(ii) is $5 million. For each subsequent tax year, the comptroller shall adjust the limit to reflect inflation by using the index that the comptroller considers to most accurately report changes in the purchasing power of the dollar for consumers in this state and shall publicize the adjusted limit. Each collector shall use the adjusted limit as calculated by the comptroller under this subsection to determine whether property is owned or leased by a business entity described by Subsection (a)(1)(A)(ii).
Effective June 19, 2009
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31.06(a)
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Except as provided by Section 31.061, taxes are payable only as provided by this section. A [in currency of the United States. However, a] collector shall [may] accept United States currency or a check or money order in payment of taxes[,] and shall [may] accept payment by credit card or electronic funds transfer. [A collector and a person may enter into an agreement under which the person pays taxes by electronic funds transfer. The agreement must:
[(1) be in writing;
[(2) be signed by the collector and the person; and
[(3) specify the means or format of payment by electronic funds transfer.]
Effective September 1, 2009
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31.11(a)
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If a taxpayer applies to the tax collector of a taxing unit for a refund of an overpayment or erroneous payment of taxes, [and] the collector [auditor] for the unit determines that the payment was erroneous or excessive, and the auditor for the unit agrees with the collector's determination, the [tax] collector shall refund the amount of the excessive or erroneous payment from available current tax collections or from funds appropriated by the unit for making refunds. However, the collector may not make the refund unless:
(1) in the case of a collector who collects taxes for one taxing unit, the governing body of the taxing unit also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds:
(A) $2,500 for a refund to be paid by a county with a population of 1.5 million or more; or
(B) $500 for a refund to be paid by any other taxing unit; or
(2) in the case of a collector who collects taxes for more than one taxing unit, the governing body of the taxing unit that employs the collector also determines that the payment was erroneous or excessive and approves the refund if the amount of the refund exceeds $2,500.
Effective January 1, 2010
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31.11(c)
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Except as provided by Subsection (c-1), an application for a refund must be made within three years after the date of the payment or the taxpayer waives the right to the refund. A taxpayer may apply for a refund by filing:
(1) an application on a form prescribed by the comptroller by rule; or
(2) a written request that includes information sufficient to enable the collector and the auditor for the taxing unit and, if applicable, the governing body of the taxing unit to determine whether the taxpayer is entitled to the refund.
Effective January 1, 2010
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31.11(i)
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Notwithstanding the other provisions of this section, in the case of an overpayment or erroneous payment of taxes submitted by a taxpayer to a collector who collects taxes for one or more taxing units one of which is a county with a population of two million or more:
(1) a taxpayer is not required to apply to the collector for the refund to be entitled to receive the refund if the amount of the refund is at least $5 but does not exceed $5,000; and
(2) the collector is not required to comply with Subsection (g) unless the amount of the payment exceeds by more than $5,000 the amount of taxes owed for a tax year to a taxing unit for which the collector collects taxes.
Effective January 1, 2010
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32.06(a-1)
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A person may authorize another person to pay the taxes imposed by a taxing unit on the person's real property by filing with the collector for the unit:
(1) a sworn document stating:
(A) the authorization;
(B) the name and street address of the transferee authorized to pay the taxes of the property owner;
(C) a description of the property by street address, if applicable, and legal description; and
(D) [(4)] notice has been given to the property owner that if the property owner is [they are] age 65 or disabled, the property owner [they] may be eligible for a tax deferral under Section 33.06; and
(2) the information required by Section 351.054, Finance Code.
Effective September 1, 2009
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32.06(a-4)
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The Finance Commission of Texas shall:
(1) prescribe the form and content of an appropriate disclosure statement to be provided to a property owner before the execution of a tax lien transfer; [and]
(2) adopt rules relating to the reasonableness of closing costs, fees, and other charges permitted under this section; and
(3) by rule prescribe the form and content of the sworn document under Subsection (a-1) and the certified statement under Subsection (b).
Effective September 1, 2009
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33.445
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JOINDER OF TAX LIEN TRANSFEREE.
(a) A taxing unit acting under Section 33.44(a) shall also join each transferee of a tax lien against the property that may appear of record under Section 32.06. After the joinder, the transferee of the tax lien may file its claim and seek foreclosure in the suit for all amounts owed the transferee that are secured by the transferred tax lien, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent. In the alternative, the transferee may pay all taxes, penalties, interest, court costs, and attorney's fees owing to the taxing unit that filed the foreclosure suit and each other taxing unit that is joined.
(b) In consideration of the payment by the transferee of those taxes and charges, each joined taxing unit shall transfer its tax lien to the transferee in the form and manner provided by Section 32.06(b) and enter its disclaimer in the suit.
(c) On transfer of all applicable tax liens, the transferee may seek to foreclose the tax liens in the pending suit or in any other manner provided by Section 32.06, regardless of when the original transfer of tax lien was recorded or whether the original loan secured by the transferred tax lien is delinquent. The foreclosure may include all amounts owed to the transferee, including any amount secured by the original transfer of tax lien.
(d) All liens held by a transferee who is joined under this section but fails to act in the manner provided by this section are extinguished, and the court's judgment shall reflect the extinguishment of those liens.
Effective September 1, 2009
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34.021
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DISTRIBUTION OF EXCESS PROCEEDS IN OTHER TAX FORECLOSURE PROCEEDINGS.
A person conducting a sale for the foreclosure of a tax lien under Rule 736 of the Texas Rules of Civil Procedure shall, within 10 days of the sale, pay any excess proceeds after payment of all amounts due all participants in the sale to the clerk of the court that issued the order authorizing the sale. The excess proceeds from such a sale shall be handled according to Sections 34.03 and 34.04 of this code.
Effective September 1, 2009
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34.04(c)
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At the hearing the court shall order that the proceeds be paid according to the following priorities to each party that establishes its claim to the proceeds:
(1) to the tax sale purchaser if the tax sale has been adjudged to be void and the purchaser has prevailed in an action against the taxing units under Section 34.07(d) by final judgment;
(2) to a taxing unit for any taxes, penalties, or interest that have become due or delinquent on the subject property subsequent to the date of the judgment or that were omitted from the judgment by accident or mistake;
(3) to any other lienholder, consensual or otherwise, for the amount due under a lien, in accordance with the priorities established by applicable law;
(4) to a taxing unit for any unpaid taxes, penalties, interest, or other amounts adjudged due under the judgment that were not satisfied from the proceeds from the tax sale; and
(5) to each former owner of the property, as the interest of each may appear, provided that the former owner:
(A) was a defendant in the judgment;
(B) is related within the third degree by consanguinity or affinity to a former owner that was a defendant in the judgment; or
(C) acquired by will or intestate succession the interest in the property of a former owner that was a defendant in the judgment.
Effective September 1, 2009
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34.04(c-1)
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Except as provided by Subsections (c)(5)(B) and (C), a former owner of the property that acquired an interest in the property after the date of the judgment may not establish a claim to the proceeds. For purposes of this subsection, a former owner of the property is considered to have acquired an interest in the property after the date of the judgment if the deed by which the former owner acquired the interest was recorded in the real property records of the county in which the property is located after the date of the judgment.
Effective September 1, 2009
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34.04(e) to (j)
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(e)
An [an] order under this section directing that all or part of the excess proceeds be paid to a party is appealable.
(f)
A person may not take an assignment or other transfer of an owner's claim to excess proceeds unless:
(1) the assignment or transfer is taken on or after the 36th day after the date the excess proceeds are deposited in the registry of the court;
(2) the assignment or transfer is in writing and signed by the assignor or transferor; [and]
(3) the assignment or transfer is not the result of an in-person or telephone solicitation;
(4) the assignee or transferee pays the assignor or transferor on the date of the assignment or transfer an amount equal to at least 80 percent of the amount of the assignor's or transferor's claim to the excess proceeds; and
(5) the assignment or transfer document contains a sworn statement by the assignor or transferor affirming:
(A) that the assignment or transfer was given voluntarily;
(B) the date on which the assignment or transfer was made and that the date was not earlier than the 36th day after the date the excess proceeds were deposited in the registry of the court;
(C) that the assignor or transferor has received the notice from the clerk required by Section 34.03;
(D) the nature and specific amount of consideration given for the assignment or transfer;
(E) the circumstances under which the excess proceeds are in the registry of the court;
(F) the amount of the claim to excess proceeds in the registry of the court;
(G) that the assignor or transferor has made no other assignments or transfers of the assignor's or transferor's claim to the excess proceeds; [and]
(H) that the assignor or transferor knows that the assignor or transferor may retain counsel; and
(I) that the consideration was paid in full on the date of the assignment or transfer and that the consideration paid was an amount equal to at least 80 percent of the amount of the assignor's or transferor's claim to the excess proceeds.
(g)
An assignee or transferee who obtains excess proceeds without complying with Subsection (f) is liable to the assignor or transferor for the amount of excess proceeds obtained plus attorney's fees and expenses. An assignee or transferee who attempts to obtain excess proceeds without complying with Subsection (f) is liable to the assignor or transferor for attorney's fees and expenses.
(h)
An assignee or transferee who files a petition setting forth a claim to excess proceeds must attach a copy of the assignment or transfer document and produce the original of the assignment or transfer document in court at the hearing on the petition. If the original assignment or transfer document is lost, the assignee or transferee must obtain the presence of the assignor or transferor to testify at the hearing. In addition, the assignee or transferee must produce at the hearing the original of any evidence verifying the payment of the consideration given for the assignment or transfer. If the original of any evidence of the payment is lost or if the payment was in cash, the assignee or transferee must obtain the presence of the assignor or transferor to testify at the hearing.
(i)
A fee charged by an attorney to obtain excess proceeds for an owner may not be greater than 25 percent of the amount obtained or $1,000, whichever is less. A person who is not an attorney may not charge a fee to obtain excess proceeds for an owner.
(j)
The amount of the excess proceeds the court may order be paid to an assignee or transferee may not exceed 125 percent of the amount the assignee or transferee paid the assignor or transferor on the date of the assignment or transfer.
Effective September 1, 2009
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41.415
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Electronic Filing of Notice of Protest
(a) This section applies only to an appraisal district established for a county having a population of 500,000 or more.
(b) The appraisal district shall implement a system that allows the owner of a property that for the current tax year has been granted a residence homestead exemption under Section 11.13, in connection with the property, to electronically:
(1) file a notice of protest under Section 41.41(a)(1) or (2) with the appraisal review board;
(2) receive and review comparable sales data and other evidence that the chief appraiser intends to use at the protest hearing before the board;
(3) receive, as applicable:
(A) a settlement offer from the district to correct the appraisal records by changing the market value and, if applicable, the appraised value of the property to the value as redetermined by the district; or
(B) a notice from the district that a settlement offer will not be made; and
(4) accept or reject a settlement offer received from the appraisal district under Subdivision (3)(A).
(c) With each notice sent under Section 25.19 to an eligible property owner, the chief appraiser shall include information about the system required by this section, including instructions for accessing and using the system.
(d) A notice of protest filed electronically under this section must include, at a minimum:
(1) a statement as to whether the protest is brought under Section 41.41(a)(1) or under Section 41.41(a)(2);
(2) a statement of the property owner's good faith estimate of the value of the property; and
(3) an electronic mail address that the district may use to communicate electronically with the property owner in connection with the protest.
(e) If the property owner accepts a settlement offer made by the appraisal district, the chief appraiser shall enter the settlement in the appraisal records as an agreement made under Section 1.111(e).
(f) If the property owner rejects a settlement offer, the appraisal review board shall hear and determine the property owner's protest in the manner otherwise provided by this subchapter and Subchapter D.
(g) An appraisal district is not required to make the system required by this section available to an owner of a residence homestead located in an area in which the chief appraiser determines that the factors affecting the market value of real property are unusually complex or to an owner who has designated an agent to represent the owner in a protest as provided by Section 1.111.
(h) An electronic mail address provided by a property owner to an appraisal district under Subsection (d)(3) is confidential and may not be disclosed by the district.
Effective January 1, 2010
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41.45(e)
to (e-2)
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(e) On request made to the appraisal review board before the date of the hearing, a property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing is entitled to one postponement of the hearing to a later date without showing cause. In addition and without limitation as to the number of postponements, the board shall postpone the hearing to a later date if the property owner or the owner's agent at any time shows good [reasonable] cause for the postponement or if the chief appraiser consents to the postponement or if the chief appraiser consents to the postponement. The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the chairman of the appraisal review board or the chairman's representative, the property owner, and the chief appraiser. A request by a property owner for a postponement under this subsection may be made in writing, including by facsimile transmission or electronic mail, by telephone, or in person to the appraisal review board, a panel of the board, or the chairman of the board. The chairman or the chairman's representative may take action on [grant, but may not deny,] a postponement under this subsection without the necessity of action by the full board if the hearing for which the postponement is requested is scheduled to occur before the next regular meeting of the board. The granting by the appraisal review board, the chairman, or the chairman's representative of a postponement under this subsection does not require the delivery of additional written notice to the property owner.
(e-1)
A property owner who has not designated an agent under Section 1.111 to represent the owner at the hearing and who fails to appear at the hearing is entitled to a new hearing if the property owner files, not later than the fourth day after the date the hearing occurred, a written statement with the appraisal review board showing good cause for the failure to appear and requesting a new hearing.
(e-2)
For purposes of Subsections (e) and (e-1), "good cause" means a reason that includes an error or mistake that:
(1) was not intentional or the result of conscious indifference; and
(2) will not cause undue delay or other injury to the person authorized to extend the deadline or grant a rescheduling.
Effective January 1, 2010
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41A.01
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RIGHT OF APPEAL BY PROPERTY OWNER.
As an alternative to filing an appeal under Section 42.01, a property owner is entitled to appeal through binding arbitration under this chapter an appraisal review board order determining a protest filed under Section 41.41(a)(1) concerning the appraised or market value of [real] property if:
(1) the property qualifies as the owner's residence homestead under Section 11.13; or
(2) the appraised or market value, as applicable, of the property as determined by the order is $1 million or less[; and
[(2) the appeal does not involve any matter in dispute other than the determination of the appraised or market value of the property].
Effective January 1, 2010
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41A.03(a)
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To appeal an appraisal review board order under this chapter, a property owner must file with the appraisal district not later than the 45th day after the date the property owner receives notice of the order:
(1) a completed request for binding arbitration under this chapter in the form prescribed by Section 41A.04; and
(2) an arbitration deposit [in the amount of $500,] made payable to the comptroller in the amount of:
(A) $500; or
(B) $250, if the property owner requests expedited arbitration under Section 41A.031.
Effective January 1, 2010
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41A.03(a-1)
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If a property owner requests binding arbitration under this chapter to appeal appraisal review board orders involving two or more tracts of land that are contiguous to one another, a single arbitration deposit in the amount provided by Subsection (a)(2) is sufficient to satisfy the requirement of Subsection (a)(2).
Effective September 1, 2009
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41A.031
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EXPEDITED ARBITRATION.
(a) A property owner is entitled to an expedited arbitration if the property owner includes a request for expedited arbitration in the request filed under Section 41A.03 and pays the required deposit.
(b) An expedited arbitration must provide for not more than one hour of argument and testimony on behalf of the property owner and not more than one hour of argument and testimony on behalf of the appraisal district.
(c) The comptroller shall adopt rules and processes to assist in the conduct of an expedited arbitration.
Effective January 1, 2010
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41A.06(b)
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To initially qualify to serve as an arbitrator under this chapter, a person must:
(1) meet the following requirements, as applicable:
(A) be licensed as an attorney in this state; or
(B) have:
(i) completed at least 30 hours of training in arbitration and alternative dispute resolution procedures from a university, college, or legal or real estate trade association; and
(ii) been licensed or certified continuously during the five years preceding the date the person agrees to serve as an arbitrator as:
(a) [(2) be licensed as] a real estate broker or salesperson under Chapter 1101, Occupations Code;
(b) [, or be licensed or certified as] a real estate appraiser under Chapter 1103, Occupations Code; or
(c) a certified public accountant under Chapter 901, Occupations Code; and
(2) [(3)] agree to conduct an arbitration for a fee that is not more than 90 percent of the amount of the arbitration deposit required by Section 41A.03.
Effective January 1, 2010
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41A.061
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CONTINUED QUALIFICATION OF ARBITRATOR; RENEWAL OF AGREEMENT.
(a) The comptroller shall include a qualified arbitrator in the registry until the second anniversary of the date the person was added to the registry. To continue to be included in the registry after the second anniversary of the date the person was added to the registry, the person must renew the person's agreement with the comptroller to serve as an arbitrator on or as near as possible to the date on which the person's license or certification issued under Chapter 901, 1101, or 1103, Occupations Code, is renewed.
(b) To renew the person's agreement to serve as an arbitrator, the person must:
(1) file a renewal application with the comptroller at the time and in the manner prescribed by the comptroller;
(2) continue to meet the requirements provided by Section 41A.06(b); and
(3) during the preceding two years have completed at least eight hours of continuing education in arbitration and alternative dispute resolution procedures offered by a university, college, real estate trade association, or legal association.
(c) The comptroller shall remove a person from the registry if the person fails or declines to renew the person's agreement to serve as an arbitrator in the manner required by this section.
Effective January 1, 2010
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41A.08(b)
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The parties to an arbitration proceeding under this chapter may represent themselves or, at their own cost, may be represented by:
(1) an employee of the appraisal district;
(2) an attorney who is licensed in this state;
(3) a person who is licensed as a real estate broker or salesperson under Chapter 1101, Occupations Code, or is licensed or certified as a real estate appraiser under Chapter 1103, Occupations Code; [or]
(4) a property tax consultant registered under Chapter 1152, Occupations Code; or
(5) an individual who is licensed as a certified public accountant under Chapter 901, Occupations Code.
Effective January 1, 2010
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41A.09(b)
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An award under this section:
(1) must include a determination of the appraised or market value, as applicable, of the property that is the subject of the appeal;
(2) may include any remedy or relief a court may order under Chapter 42 in an appeal relating to the appraised or market value of property;
(3) shall specify the arbitrator's fee, which may not exceed the amount provided by Section 41A.06(b)(2) [41A.06(b)(3)];
(4) is final and may not be appealed except as permitted under Section 171.088, Civil Practice and Remedies Code, for an award subject to that section; and
(5) may be enforced in the manner provided by Subchapter D, Chapter 171, Civil Practice and Remedies Code.
Effective January 1, 2010
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42.08(d) to (f)
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(d) After filing an oath of inability to pay the taxes at issue, a party may be excused from the requirement of prepayment of tax as a prerequisite to appeal if the court, after notice and hearing, finds that such prepayment would constitute an unreasonable restraint on the party's right of access to the courts. On the motion of a party and after the movant's compliance with Subsection (e), the court shall hold a hearing to review and determine compliance with this section, and the reviewing court may set such terms and conditions on any grant of relief as may be reasonably required by the circumstances. If the court determines that the property owner has not substantially complied with this section, the court shall dismiss the pending action. If the court determines that the property owner has substantially but not fully complied with this section, the court shall dismiss the pending action unless the property owner fully complies with the court's determination within 30 days of the determination.
(e)
Not later than the 45th day before the date of a hearing to review and determine compliance with this section, the movant must mail notice of the hearing by certified mail, return receipt requested, to the collector for each taxing unit that imposes taxes on the property.
Effective June 19, 2009
(f)
Regardless of whether the collector for the taxing unit receives a notice under Subsection (e), a taxing unit that imposes taxes on the property may intervene in an appeal under this chapter and participate in the proceedings for the limited purpose of determining whether the property owner has complied with this section. The taxing unit is entitled to process for witnesses and evidence and to be heard by the court.
Effective June 19, 2009
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42.21(a)
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A party who appeals as provided by this chapter must file a petition for review with the district court within 60 [45] days after the party received notice that a final order has been entered from which an appeal may be had or at any time after the hearing but before the 60-day deadline. Failure to timely file a petition bars any appeal under this chapter.
Effective June 19, 2009
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42.29(a)
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A property owner who prevails in an appeal to the court under Section 42.25 or 42.26 or in an appeal to the court of a determination of an appraisal review board on a motion filed under Section 25.25 may be awarded reasonable attorney's fees. The amount of the award may not exceed the greater of:
(1) $15,000; or
(2) 20 percent of the total amount by which the property owner's tax liability is reduced as a result of the appeal.
Effective June 19, 2009
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42.43(c)
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Notwithstanding Subsection (b), if a taxing unit does not make a refund, including interest, required by this section before the 60th day after the date the chief appraiser certifies a correction to the appraisal roll under Section 42.41, the taxing unit shall include with the refund interest on the amount refunded at an annual rate of 12 percent, calculated from the delinquency date for the taxes until the date the refund is made. A refund is not considered made under this section until sent to the proper person as provided by this section.
Effective June 19, 2009
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42.23(e) to (i)
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(e)
Except as provided by Subsection (f) or (g), a taxing unit shall send a refund made under this section to the property owner.
(f)
The final judgment in an appeal under this chapter may designate to whom and where a refund is to be sent.
(g)
If a form prescribed by the comptroller under Subsection (i) is filed with a taxing unit before the 21st day after the final determination of an appeal that requires a refund be made, the taxing unit shall send the refund to the person and address designated on the form.
(h)
A form filed with a taxing unit under Subsection (g) remains in effect for all subsequent refunds required by this section until revoked in a written revocation filed with the taxing unit by the property owner.
(i)
The comptroller shall prescribe the form necessary to allow a property owner to designate the person to whom a refund must be sent. The comptroller shall include on the form a space for the property owner to designate to whom and where the refund must be sent and provide options to mail the refund to:
(1) the property owner;
(2) the business office of the property owner's attorney of record in the appeal; or
(3) any other individual and address designated by the property owner.
Effective June 19, 2009
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including Dallas, Tarrant, Collin, Denton,
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