HB3094 - Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

  89R3984 RDS-F     By: Villalobos H.B. No. 3094       A BILL TO BE ENTITLED   AN ACT   relating to the calculation of certain ad valorem tax rates of a   taxing unit for a year in which a property owner provides notice   that the owner intends to appeal an order of an appraisal review   board determining a protest by the owner regarding the appraisal of   the owner's property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 5.07(g), Tax Code, is amended to read as   follows:          (g)  The forms described by Subsection (f) must be in an   electronic format and:                (1)  have blanks that can be filled in electronically;                (2)  be capable of being certified by the designated   officer or employee after completion as accurately calculating the   applicable tax rates and using values that are the same as the   values shown in, as applicable:                      (A)  the taxing unit's certified appraisal roll;   or                      (B)  the certified estimate of taxable value of   property in the taxing unit prepared under Section 26.01(a-1);   [ and ]                (3)  be capable of being electronically incorporated   into the property tax database maintained by each appraisal   district under Section 26.17 and submitted electronically to the   county assessor-collector of each county in which all or part of the   territory of the taxing unit is located ; and                 (4)     be capable of including the addendum to the forms   required by Section 26.04(d-3), if applicable .          SECTION 2.  Section 26.012, Tax Code, is amended by adding   Subdivisions (1-a), (1-b), (2-a), and (20) to read as follows:                 (1-a)     "Anticipated substantial litigation" means one   or more appeals filed or intended to be filed under Chapter 42 for a   tax year by a single property owner or by one or more associated   business entities of a single property owner of one or more orders   of an appraisal review board determining one or more protests by the   owner or entities of the taxable value of one or more parcels of   property located in an appraisal district, if any of the properties   had a taxable value in the preceding tax year that was one of the 20   highest in the appraisal district.                 (1-b)     "Associated business entity" means a subsidiary   or other associated business entity of a property owner.                 (2-a)     "Contested taxable value" means for a tax year   the difference between:                       (A)     the taxable value of a property stated in or   determined from:                             (i)     an order issued by the appraisal review   board hearing a protest pertaining to the property for the tax year   under Chapter 41; or                             (ii)     if the appraisal review board has not   issued an order determining the protest, the notice of appraised   value for the property delivered under Section 25.19 for the most   recent tax year; and                       (B)  the:                             (i)     taxable value of the property asserted   by the owner of the property in an appeal of the appraisal review   board order under Chapter 42; or                             (ii)     if the owner has not filed an appeal, a   good faith determination of the taxable value the owner will assert   in the appeal.                 (20)     "Uncontested taxable value" means the portion of   the taxable value of a property that is not contested taxable value.          SECTION 3.  Section 26.012(6), Tax Code, is amended to read   as follows:                (6)  "Current total value" means the total taxable   value of property listed on the appraisal roll for the current year,   including all appraisal roll supplements and corrections as of the   date of the calculation, less the taxable value of property   exempted for the current tax year for the first time under Section   11.31 or 11.315, except that:                      (A)  the current total value for a school district   excludes:                            (i)  the total value of homesteads that   qualify for a tax limitation as provided by Section 11.26;                            (ii)  new property value of property that is   subject to an agreement entered into under former Subchapter B or C,   Chapter 313; and                            (iii)  new property value of property that   is subject to an agreement entered into under Subchapter T, Chapter   403, Government Code; [ and ]                      (B)  the current total value for a county,   municipality, or junior college district excludes the total value   of homesteads that qualify for a tax limitation provided by Section   11.261 ; and                       (C)     the current total value for a taxing unit   excludes the portion of the aggregate taxable value of all of the   property located in the taxing unit that is included as part of   anticipated substantial litigation that consists of contested   taxable value .          SECTION 4.  Section 26.04(d-3), Tax Code, is amended to read   as follows:          (d-3)  As soon as practicable after the designated officer or   employee calculates the no-new-revenue tax rate and the   voter-approval tax rate of the taxing unit, the designated officer   or employee shall submit the tax rate calculation forms used in   calculating the rates to the county assessor-collector for each   county in which all or part of the territory of the taxing unit is   located.   If an amount described by Section 26.012(6)(C) is   excluded from the current total value of a taxing unit for a tax   year, the designated officer or employee for the taxing unit shall   include as an addendum to the tax rate calculation forms for that   tax year:                 (1)  documentation that supports the exclusion; and                 (2)     each statement submitted to the designated officer   or employee under Section 41.48(c)(2) for that tax year.          SECTION 5.  Section 26.16(d-1), Tax Code, is amended to read   as follows:          (d-1)  In addition to posting the information described by   Subsection (a), the county assessor-collector shall post on the   Internet website of the county for each taxing unit all or part of   the territory of which is located in the county:                (1)  the tax rate calculation forms used by the   designated officer or employee of each taxing unit to calculate the   no-new-revenue and voter-approval tax rates of the taxing unit for   the most recent five tax years beginning with the 2020 tax year, as   certified by the designated officer or employee under Section   26.04(d-2) , along with the addendum to those forms required by   Section 26.04(d-3), if applicable ; and                (2)  the name and official contact information for each   member of the governing body of the taxing unit.          SECTION 6.  Sections 26.17(e) and (f), Tax Code, are amended   to read as follows:          (e)  The officer or employee designated by the governing body   of each taxing unit in which the property is located to calculate   the no-new-revenue tax rate and the voter-approval tax rate for the   taxing unit must electronically incorporate into the database:                (1)  the information described by Subsections (b)(5),   (6), (7), (12), and (13), as applicable, as the information becomes   available; and                (2)  the tax rate calculation forms prepared under   Section 26.04(d-1) , along with the addendum to those forms required   by Section 26.04(d-3), if applicable, at the same time the   designated officer or employee submits the tax rates to the   governing body of the taxing unit under Section 26.04(e).          (f)  The chief appraiser shall make the information   described by Subsection (e)(1) and the tax rate calculation forms ,   along with the addendum to those forms required by Section   26.04(d-3), if applicable, described by Subsection (e)(2)   available to the public not later than the third business day after   the date the information and forms are incorporated into the   database.          SECTION 7.  Subchapter C, Chapter 41, Tax Code, is amended by   adding Section 41.48 to read as follows:           Sec.   41.48.     NOTICE OF CERTAIN APPEALS; SUBMISSIONS BY   PROPERTY OWNER. (a)   In this section, "anticipated substantial   litigation," "associated business entity," and "uncontested   taxable value" have the meanings assigned by Section 26.012.           (b)     Not later than July 1, the chief appraiser of each   appraisal district shall notify:                 (1)     each owner of property located in the appraisal   district that had a taxable value in the preceding tax year that was   one of the 20 highest in the appraisal district that the owner may   have to comply with the requirements of this section; and                 (2)     each taxing unit wholly or partly located in the   appraisal district of the name of each owner described by   Subdivision (1) who owns property located in the taxing unit.           (c)     A property owner or associated business entity of the   owner that intends to file an appeal under Chapter 42 that is part   of anticipated substantial litigation shall submit to the officer   or employee designated under Section 26.04(c) by the governing body   of each taxing unit in which the property included in the litigation   is located:                 (1)     the total amount of uncontested taxable value of   all property located in the taxing unit that may be the subject of   an appeal by the property owner or entity and that is part of the   litigation; and                 (2)     a written statement providing that the property   owner or entity intends to pay the tax due on the amount of the   uncontested taxable value.           (d)     A property owner or associated business entity of the   property owner must submit the information required to be submitted   under this section not later than the earlier of August 7 or the   21st day after the date the first hearing regarding a protest of the   value of any property [Text truncated for display. 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