HB1827 - Relating to the repeal of the additional ad valorem taxes imposed as a result of a change of use of certain land.

  89R5296 DRS-D     By: Slawson H.B. No. 1827       A BILL TO BE ENTITLED   AN ACT   relating to the repeal of the additional ad valorem taxes imposed as   a result of a change of use of certain land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1.07(d), Tax Code, is amended to read as   follows:          (d)  A notice required by Section 11.43(q), 11.45(d),   23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [ 23.55(e), ]   23.551(a), 23.57(d), [ 23.76(e), ] 23.79(d), or 23.85(d) must be sent   by certified mail.          SECTION 2.  Section 23.20(g), Tax Code, is amended to read as   follows:          (g)  A waiver of a special appraisal of property under   Subchapter C[ , D, E, F, or G of this chapter ] does not constitute a   change of use of the property or diversion of the property to   another use for purposes of the imposition of additional taxes   under that subchapter [ any of those subchapters ].          SECTION 3.  Section 23.52(e), Tax Code, is amended to read as   follows:          (e)   The [ For the purposes of Section 23.55 of this code,   the ] chief appraiser [ also ] shall determine the market value of   qualified open-space land and shall record both the market value   and the appraised value in the appraisal records.          SECTION 4.  Section 23.524(e), Tax Code, is amended to read   as follows:          (e)   Notwithstanding Subsection (b) or (c), the eligibility   of [ For the purposes of this subchapter, a change of use of the ]   land subject to this section for appraisal under this subchapter is   considered to have ended [ occurred ] on the day the period   prescribed by Subsection (c) begins if the owner has not fully   complied with the terms of the agreement described by Subsection   (b) on the date the agreement ends.          SECTION 5.  Sections 23.551(a) and (d), Tax Code, are   amended to read as follows:          (a)  If land appraised as provided by this subchapter is   owned by an individual 65 years of age or older, before making a   determination that [ a change in use of ] the land is no longer   eligible for appraisal under this subchapter [ has occurred ], the   chief appraiser shall deliver a written notice to the owner stating   that the chief appraiser believes [ a change in use of ] the land may   no longer be eligible for appraisal under this subchapter [ have   occurred ].          (d)  If the chief appraiser does not receive a response on or   before the 60th day after the date the notice is mailed, the chief   appraiser must make a reasonable effort to locate the owner and   determine whether the land remains eligible to be appraised as   provided by this subchapter before determining that [ a change in   use of ] the land is no longer eligible for appraisal under this   subchapter [ has occurred ].          SECTION 6.  Section 23.73(c), Tax Code, is amended to read as   follows:          (c)   The [ For the purposes of Section 23.76 of this code,   the ] chief appraiser [ also ] shall determine the market value of   qualified timber land and shall record both the market value and the   appraised value in the appraisal records.          SECTION 7.   Sections 31.01(c) and (c-1), Tax Code, are   amended to read as follows:          (c)  The tax bill or a separate statement accompanying the   tax bill shall:                (1)  identify the property subject to the tax;                (2)  state the appraised value, assessed value, and   taxable value of the property;                (3)  if the property is land appraised as provided by   Subchapter C, [ D, E, or H, ] Chapter 23, state the market value and   the taxable value for purposes of deferred or additional taxation   as provided by Section 23.46[ , 23.55, 23.76, or 23.9807, as   applicable ];                (4)   if the property is land appraised as provided by   Subchapter D, E, or H, Chapter 23, state the market value of the   land;                 (5)   state the assessment ratio for the taxing  unit;                 (6)  [ (5) ]  state the type and amount of any partial   exemption applicable to the property, indicating whether it applies   to appraised or assessed value;                 (7)  [ (6) ]  state the total tax rate for the taxing     unit;                 (8)  [ (7) ]  state the amount of tax due, the due date,   and the delinquency date;                 (9)  [ (8) ]  explain the payment option and discounts   provided by Sections 31.03 and 31.05, if available to the taxing     unit's taxpayers, and state the date on which each of the discount   periods provided by Section 31.05 concludes, if the discounts are   available;                 (10)  [ (9) ]  state the rates of penalty and interest   imposed for delinquent payment of the tax;                 (11)  [ (10) ]  include the name and telephone number of   the assessor for the taxing  unit and, if different, of the collector   for the taxing  unit;                 (12)  [ (11) ]  for real property, state for the current   tax year and each of the preceding five tax years:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the taxing  unit;                      (C)  the amount of taxes imposed on the property   by the taxing  unit; and                      (D)  the difference, expressed as a percent   increase or decrease, as applicable, in the amount of taxes imposed   on the property by the taxing  unit compared to the amount imposed   for the preceding tax year; and                 (13)  [ (12) ]  for real property, state the differences,   expressed as a percent increase or decrease, as applicable, in the   following for the current tax year as compared to the fifth tax year   before that tax year:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the taxing  unit; and                      (C)  the amount of taxes imposed on the property   by the taxing  unit.          (c-1)  If for any of the preceding six tax years any   information required by Subsection (c)(12)  [ (c)(11) ] or (13) [ (12) ]   to be included in a tax bill or separate statement is unavailable,   the tax bill or statement must state that the information is not   available for that year.          SECTION 8.  Section 41.41(a), Tax Code, as effective until   January 1, 2027, is amended to read as follows:          (a)  A property owner is entitled to protest before the   appraisal review board the following actions:                (1)  determination of the appraised value of the   owner's property or, in the case of land appraised as provided by   Subchapter C, D, E, or H, Chapter 23, determination of its appraised   or market value;                (2)  unequal appraisal of the owner's property;                (3)  inclusion of the owner's property on the appraisal   records;                (4)  denial to the property owner in whole or in part of   a partial exemption;                (4-a)  determination that the owner's property does not   qualify for the circuit breaker limitation on appraised value   provided by Section 23.231;                (5)  determination that the owner's land does not   qualify for appraisal as provided by Subchapter C, D, E, or H,   Chapter 23;                (6)  identification of the taxing units in which the   owner's property is taxable in the case of the appraisal district's   appraisal roll;                (7)  determination that the property owner is the owner   of property;                (8)  a determination that a change in use of land   appraised under Subchapter C, [ D, E, or H, ] Chapter 23, has   occurred; or                (9)  any other action of the chief appraiser, appraisal   district, or appraisal review board that applies to and adversely   affects the property owner.          SECTION 9.  Section 41.41(a), Tax Code, as effective January   1, 2027, is amended to read as follows:          (a)  A property owner is entitled to protest before the   appraisal review board the following actions:                (1)  determination of the appraised value of the   owner's property or, in the case of land appraised as provided by   Subchapter C, D, E, or H, Chapter 23, determination of its appraised   or market value;                (2)  unequal appraisal of the owner's property;                (3)  inclusion of the owner's property on the appraisal   records;                (4)  denial to the property owner in whole or in part of   a partial exemption;                (5)  determination that the owner's land does not   qualify for appraisal as provided by Subchapter C, D, E, or H,   Chapter 23;                (6)  identification of the taxing units in which the   owner's property is taxable in the case of the appraisal district's   appraisal roll;                (7)  determination that the property owner is the owner   of property;                (8)  a determination that a change in use of land   appraised under Subchapter C, [ D, E, or H, ] Chapter 23, has   occurred; or                (9)  any other action of the chief appraiser, appraisal   district, or appraisal review board that applies to and adversely   affects the property owner.          SECTION 10.  Section 41.44(a), Tax Code, is amended to read   as follows:          (a)  Except as provided by Subsections (b), (c), (c-1), and   (c-2), to be entitled to a hearing and determination of a protest,   the property owner initiating the protest must file a written   notice of the protest with the appraisal review board having   authority to hear the matter protested:             &#xA0 [Text truncated for display. 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