HB2432 - Relating to ad valorem taxation.

      By: Guillen H.B. No. 2432       A BILL TO BE ENTITLED   AN ACT   relating to ad valorem taxation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1151.152, Occupations Code, is amended   by adding Subsections (a) and (b) to read as follows:          Sec. 1151.152.  ELIGIBILITY FOR REGISTRATION.   (a)   Subject   to Subsection (b), to [ To ] be eligible for registration, an   applicant must:                (1)  be at least 18 years of age;                (2)  reside in this state;                (3)  be of good moral character;                (4)  be a graduate of an accredited high school or   establish high school graduation equivalency; and                (5)  be actively engaged in appraisal, assessment, or   collection.           (b)     An applicant who is a person described by Section   1151.151(1) or (2), other than a chief appraiser of an appraisal   district or a person who holds a license or certification as an   appraiser under Chapter 1103, must, in addition to the requirements   of Subsection (a), complete educational qualifications approved by   the department that are substantially similar to the educational   qualifications for licensing as an appraiser trainee under Chapter   1103.          SECTION 2.  Section 403.302, Government Code, is amended by   amending Subsection (a) and adding Subsection (b-1) to read as   follows:          (a)  The comptroller shall conduct a study using comparable   sales and generally accepted auditing and sampling techniques to   determine the total taxable value of all property in each school   district. The study shall determine the taxable value of all   property and of each category of property in the district and the   productivity value of all land that qualifies for appraisal on the   basis of its productive capacity and for which the owner has applied   for and received a productivity appraisal. In each study, the   comptroller shall determine the taxable value of every category of   property in the district. The comptroller may not decline to study   a category of property unless the district does not have any   property in that category. The comptroller shall make appropriate   adjustments in the study to account for actions taken under Chapter   49, Education Code.           (b-1)     If the comptroller conducts a physical inspection of a   property in connection with a study, the appraisal district that   appraises property for the school district is entitled to have a   representative present during the inspection. The comptroller must   provide notice of the inspection to the appraisal district not   later than the 14th day before the date the inspection occurs.          SECTION 3.  Section 1.111, Tax Code, is amended by amending   Subsection (d) and adding Subsection (d-1) to read as follows:          (d)   Except as provided by Subsection (d-1), a [ A ] property   owner may not designate more than one agent to represent the   property owner in connection with an item of property. The   designation of an agent in connection with an item of property   revokes any previous designation of an agent in connection with   that item of property.           (d-1)     A property owner may designate a different agent to   represent the property owner in connection with an item of property   in a different tax year without revoking any previous designation   of an agent in connection with the same item of property in a   previous tax year.          SECTION 4.  Section 5.07, Tax Code, is amended by adding   Subsection (k) to read as follows:           (k)     The comptroller shall prescribe the form that an   appraisal review board shall use to make a determination required   to be made by written order under this title. The form must require   an appraisal review board to include for the property subject to the   order the property owner's name, the property's identification   number, the property's legal description and physical address, and   any other information the comptroller determines necessary. The   comptroller shall post the form on the comptroller's Internet   website.          SECTION 5.  Section 6.052, Tax Code, is amended by adding   Subsection (a-1) to read as follows:           (a-1)     Notwithstanding the requirements of Subsection (a),   the chief appraiser of an appraisal district shall designate an   independent ombudsman to provide free assistance to property owners   who are 65 years of age or older in connection with motions to   correct an appraisal roll Section 25.25, or protests under   Subchapter C, Chapter 41.          SECTION 6.  Section 11.161, Tax Code, is amended by adding   Subsections (c) and (d) to read as follows:           (c)     For purposes of Subsection (a), farm or ranch products   may be produced by hydroponic farming.           (d)     For purposes of Subsection (a), buildings and   greenhouses used for the growth or production of hydroponic farming   products at a hydroponic farm facility are considered to be   implements of husbandry.          SECTION 7.  Section 11.24, Tax Code, is amended by adding   Subsection (c) to read as follows:           (c)     For purposes of a structure or archeological site and   land subject to an exemption under this section, the property owner   may protest the appraised value of the structure or archeological   site and the appraised value of the land separately. A property   owner may protest the allocation of appraised value between the   structure or archeological site and the land.          SECTION 8.  Section 11.43(i), Tax Code, is amended to read as   follows:          (i)  If the chief appraiser discovers that an exemption that   is not required to be claimed annually has been erroneously allowed   in any one of the three [ five ] preceding years for real property, or   in either of the two preceding years for personal property , the   chief appraiser shall add the property or appraised value that was   erroneously exempted for each year to the appraisal roll as   provided by Section 25.21 of this code for other property that   escapes taxation. If an exemption that was erroneously allowed did   not apply to all taxing units in which the property was located, the   chief appraiser shall note on the appraisal records, for each prior   year, the taxing units that gave the exemption and are entitled to   impose taxes on the property or value that escaped taxation.          SECTION 9.  Section 11.4391(b), Tax Code, is amended to read   as follows:          (b)  If the application is approved, the property owner is   liable to each taxing unit allowing the exemption for a penalty in   an amount equal to 10 percent of the difference between the amount   of tax imposed by the taxing unit on the inventory or property, a   portion of which consists of freeport goods, and the amount that   would otherwise have been imposed up to a maximum penalty of 10   percent of the tax imposed with the exemption .          SECTION 10.  Subchapter C, Chapter 11, Tax Code, is amended   by adding Section 11.4392 to read as follows:           Sec.   11.4392.     LATE APPLICATION FOR PROPERTY EXEMPTED FROM   TAXATION BY AGREEMENT. The chief appraiser shall accept and   approve or deny an application for an exemption a person is entitled   to receive under Section 11.28 or an agreement entered into under   Chapter 312 after the deadline for filing it has passed if it is   filed on or before June 15.          SECTION 11.  Section 21.10(b), Tax Code, is amended to read   as follows:          (b)  If the application is approved, the property owner is   liable to each taxing unit for a penalty in an amount equal to 10   percent of the difference between the amount of tax imposed by the   taxing unit on the property without the allocation and the amount of   tax imposed on the property with the allocation up to a maximum   penalty of 10 percent of the tax imposed with the allocation .          SECTION 12.  Section 22.27(a), Tax Code, is amended to read   as follows:          (a)  Rendition statements, real and personal property   reports, attachments to those statements and reports, and other   information the owner of property provides to the appraisal office   in connection with the appraisal of the property, including income   and expense information related to a property filed with an   appraisal office and information voluntarily disclosed to an   appraisal office or the comptroller about real or personal property   sales prices [ after a promise it will be held confidential ], are   confidential and not open to public inspection. The statements and   reports and the information they contain about specific real or   personal property or a specific real or personal property owner and   information voluntarily disclosed to an appraisal office about real   or personal property sales prices [ after a promise it will be held   confidential ] may not be disclosed to anyone other than an employee   of the appraisal office who appraises property except as authorized   by Subsection (b) of this section.          SECTION 13.  Section 22.28, Tax Code, is amended by amending   the title and Subsections (a) and (b) to read as follows:          Sec. 22.28  PENALTY FOR DELINQUENT RENDITION OR REPORT;   PENALTY COLLECTION PROCEDURES.  (a)  Except as otherwise provided   by Section 22.30, the chief appraiser shall impose a penalty on a   person who fails to timely file a rendition statement or property   report required by this chapter in an amount equal to five [ 10 ]   percent of the total amount of taxes imposed on the property for   that year by taxing units participating in the appraisal district.   The chief appraiser shall deliver by first class mail a notice of   the imposition of the penalty to the person. The notice may be   delivered with , but not included in, a notice of appraised value   provided under Section 25.19, if practicable.          (b)  The chief appraiser shall certify to the assessor for   each taxing unit participating in the appraisal district that   imposes taxes on the property that a penalty imposed under this   chapter has become final. The assessor shall add the amount of the   penalty to the original amount of tax imposed on the property and   shall include the penalty as a separate line item entitled "PENALTY   FOR DELINQUENT RENDITION OR REPORT" that amount in the tax bill for   that year. The penalty becomes part of the tax on the property and   is secured by the tax lien that attaches to the property under   Section 32.01.          SECTION 14.  Section 22.30, Tax Code, is amended by adding   Subsection (a-2) to read as follows:           (a-2)     The chief appraiser shall waive the penalty imposed by   Section 22.28 if the property owner has not previously filed a   delinquent rendition statement or property report for that parcel   of property.          SECTION 15.  Section 23.01, Tax Code, is amended by amending   Subsection (f) and adding Subsection (d-1) to read as follows:          ( d-1)     The market value of a residential property or vacant   lot that is adjacent only to other residential properties, or a   combination of residential properties and vacant lots, shall be   determined solely on the basis of the property's value as a   residential property, regardless of whether:                 (1)     the property could legally be used for another   purpose; or                 (2)     the residential use of the property is considered   to be the highest and best use of the property.          (f)  The selection of comparable properties and the   application of appropriate adjustments for t [Text truncated for display. 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