Dallas Central Appraisal Dist



Property Tax Bills Passed by the 80th

Texas Legislature

05-29-2007

HB 2 Chisum/Ogden

Relating to making appropriations to the Texas Education Agency for the purpose of school district property tax rate deductions.

Companions: SB 2 (Identical)

General Remarks: This bill provides that the legislature will appropriate $6.96 billion for fiscal year 2008 and $7.23 billion for fiscal year 2009 to fund the reduction in the school district property tax rate.

Track Code(s): Passed, Education

Bill History: 05-24-07 H House concurred in Senate amendments (Vote: Y: 86/N: 53)

HB 5 Berman/Deuell

Relating to providing for a reduction of the limitation on the total amount of ad valorem taxes that may be imposed by a school district on the residence homesteads of the elderly or disabled to reflect in reduction of tax rates.

Companions: SB 321 (Identical)

SB 582 (Identical)

General Remarks: This bill provides for a lowering of school district tax ceilings by multiplying the amount of tax the district imposed on the homestead in the preceding tax year by a fraction the numerator of which is the tax rate of the district for the current tax year and the denominator of which is the tax rate of the district for the preceding tax year; and adding to the amount any tax imposed in the current tax year attributable to improvements made in the preceding tax year.

Track Code(s): Passed, Signed, Collections

Bill History: 05-04-07 G Earliest effective date

HB 35 Solomons/Seliger

Relating to a prohibition on linking the compensation of the chief appraiser of an appraisal district to an increase in the total value of property in the district.

General Remarks: This bill provides that the chief appraiser's compensation may not be directly or indirectly linked to an increase in the total market, appraised, or taxable value of property in the appraisal district.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Earliest effective date

HB 41 Paxton/Seliger

Relating to the confidentiality of information in ad valorem tax appraisal records that identifies the home address of certain state and federal judges.

General Remarks: This bill provides a state or federal judge's name can be held confidential in the appraisal district records.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Sent to the Governor

HB 264 Phillips/Eltife

Relating to the procedure for rendering certain property for ad valorem taxation if the information contained in the most recently filed rendition statement continues to be accurate.

General Remarks: This bill provides that if the information contained in the most recent rendition statement filed by a person in a prior tax year is accurate with respect to the current tax year, the person may comply with the rendition requirements of the Tax Code by filing a rendition statement on a form prescribed or approved by the comptroller under Section 22.24(c) on which the person has checked the appropriate box to affirm that the information continues to be accurate.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Sent to the Governor

HB 316 Miller/Fraser

Relating to the ad valorem taxation of certain property that is part of a rail facility owned by certain rural rail transportation districts.

General Remarks: This bill adds property that is part of a rail facility owned by a rural rail transportation district created or operating under Chapter 623, Acts of the 67th Legislature, Regular Session, 1981(Article 6550c, Vernon's Texas Civil Statutes) to the list of leasehold interests under Section 25.07, Tax Code, that cannot be listed on the appraisal roll.

Track Code(s): Passed, Exemptions

Bill History: 05-28-07 G Sent to the Governor

HB 387 Callegari/Patrick, Dan

Relating to the repeal of the law relating to the Texas National Research Laboratory Commission.

General Remarks: This bill removes property owned by the Texas National Research Laboratory Commission from the leaseholds in Section 25.07, Tax Code, which may not be listed on the appraisal roll.

Track Code(s): Passed, Exemptions

Bill History: 05-25-07 G Sent to the Governor

HB 402 Hill/Hegar

Relating to a criminal violation of the open meetings law committed by a member of an appraisal district board of directors and to a prohibition on certain communications.

General Remarks: This bill provides that a member of the board of directors of an appraisal district commits an offense if the member directly or indirectly communicates with the chief appraiser on any matter relating to the appraisal of property by the appraisal district, except in: (1) an open meeting of the appraisal district board of directors or another public forum; or (2) a closed meeting of the board of directors held to consult with the board's attorney about pending litigation, at which the chief appraiser's presence is necessary for full communication between the board and the board's attorney. A chief appraiser commits an offense if the chief appraiser directly or indirectly communicates with a member of the board of directors of the appraisal district on any matter relating to the appraisal of property by the appraisal district, except in: (1) an open meeting of the board of directors or another public forum; or (2) a closed meeting of the board of directors held to consult with the board's attorney about pending litigation, at which the chief appraiser's presence is necessary for full communication between the board and the board's attorney. These prohibitions do not apply to a routine communication between the chief appraiser and the county assessor-collector that relates to the administration of an appraisal roll, including a communication made in connection with the certification, correction, or collection of an account, regardless of whether the county assessor-collector was appointed to the board of directors of the appraisal district or serves as a nonvoting director.

48 (d) An offense under this section is a Class C misdemeanor.

Track Code(s): Passed, Appraisal

Bill History: 09-01-07 G Earliest effective date

HB 438 Hochberg/Hegar

Relating to the limitation on the maximum percentage increase in the appraised value of a residence homestead for ad valorem taxation.

General Remarks: This bill modifies the current cap and changes it to 10% per year, regardless of when it was last reappraised.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 455 Rodriguez/Whitmire

Relating to the confidentiality of certain personal information that pertains to certain officers and employees of a community supervision and corrections department.

General Remarks: This bill provides an officer or employee of a community supervision and corrections department established under Chapter 76, Government Code, who performs a duty described by Section 76.004(b) of that code, can request that their name and address remain confidential and not appear in appraisal records.

Track Code(s): Passed, Appraisal

Bill History: 05-26-07 G Sent to the Governor

HB 470 Rodriguez/Watson

Relating to the creation, operation, management, and programs of homestead preservation districts.

General Remarks: This bill allows municipalities with a population of 1.18 million or more that are located predominantly in a county that has a total area of less than 1,000 square miles to participate in Homestead Preservation Districts. Affordable housing under the Act includes subsidized and unsubsidized housing for people who could not otherwise qualify to rent or buy housing. A city creating a district may dissolve it by ordinance, and in that event, the city shall succeed to the assets of the district. Any conflicts between this Act and Chapter 311 of the Tax Code are to be resolved in favor of the provisions of the Act.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 538 Callegari/Nichols

Relating to the scheduling of hearings before appraisal review boards on property tax protests.

General Remarks: This bill provides that on a request made to the appraisal review board before the date of the hearing, the property owner 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 at any time shows reasonable cause for the postponement or if the chief appraiser consents to the postponement. In both cases an agent may not represent the property owner. The hearing may not be postponed to a date less than five or more than 30 days after the date scheduled for the original hearing when the postponement is sought unless the date and time of the hearing as postponed are agreed to by the appraisal review board, the property owner, and the chief appraiser. By resolution, in counties over 1 million the Board may postpone the certification to no later than August 30 and allow 10% in dispute.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Sent to the Governor

HB 604 Howard, Donna/Wentworth

Relating to the appraisal for ad valorem tax purposes of certain land used for wildlife management under a conservation easement.

Companions: SB 133 (Identical)

General Remarks: This bill provides that land that is currently devoted principally to wildlife management as defined in this section of the Tax Code, to the degree of intensity generally accepted in the area, qualifies for appraisal as qualified open-space land under this section regardless of the manner in which the land was used in any preceding year.

Track Code(s): Passed, Special Use Valuation

Bill History: 05-23-07 G Sent to the Governor

HB 621 Chavez/Duncan

Relating to the exemption from ad valorem taxation of tangible personal property held temporarily at a location in this state for assembling, storing, manufacturing, processing or fabricating purposes.

Companions: SB 501 (Identical)

General Remarks: This bill creates a "goods in transit" exemption. It applies to property acquired inside or outside the state of Texas and forwarded to a location inside or outside the state within 175 days. To qualify, the goods must be detained at a location, not owned by the owner of the goods, for purposes of assembling, storing, manufacturing, processing or fabricating by the person who acquired the goods or brought them into the state. It does not apply to oil, natural gas, petroleum products, aircraft, dealer’s motor vehicle inventories, dealer’s vessel and outboard motor inventories, heavy equipment inventories or retail manufactured housing inventories. Equipment, machinery, and materials which are added to the goods, but which themselves were not "goods in transit," are not entitled to the exemption. The percentage of a person’s inventory which constitutes "goods in transit" is to be subtracted from the valuation of the person’s overall inventory valuation. If the percentage methodology does not accurately reflect the percentage of "goods in transit" an alternate method may be used. A taxing entity may elect to opt out of this exemption. A party claiming this exemption is not entitled to claim a Freeport exemption on the same goods.

Track Code(s): Passed, Exemptions

Bill History: 05-26-07 G Sent to the Governor

HB 923 Truitt/Carona

Relating to the persons to whom an assessor for a taxing unit is required to mail an ad valorem tax bill.

General Remarks: This bill provides that if an assessor mails a tax bill to a mortgagee of a property, the assessor is not required to mail a copy of the bill to any mortgagor under the mortgage or to the mortgagor's authorized agent.

Track Code(s): Passed, Signed, Collections

Bill History: 09-01-07 G Earliest effective date

HB 967 Guillen/Zaffirini

Relating to the reappraisal for ad valorem tax purposes of agricultural or open-space land on which the Texas Animal Health Commission has established a temporary quarantine for ticks.

General Remarks: This bill provides that an owner of land designated for an owner of land designated for agricultural use on which the Texas Animal Health Commission has established a temporary quarantine for the purpose of regulating the handling of livestock and eradicating ticks or exposure to ticks at any time during a tax year is entitled to a reappraisal of the owner's land for that year on written request delivered to the chief appraiser. As soon as possible, the chief appraiser reappraises the land taking the tick

presence into account. The new value can’t be lower than the lesser of the value determined by other methods or one-half the original appraised value. Taxing units must prorate the taxes when a reappraisal is done. Taxing units that can tax the land share in the cost of the reappraisal. If the new bill results in a refund, the refund must be made. The chief appraiser takes ticks into account as long as the quarantine remains in place. The property owner must notify the chief appraiser when the quarantine ends. If the owner doesn’t do so before the 30th day after receiving notice of the end, the owner must

pay a penalty equal to 10% of the difference in taxes due to the erroneous appraisal. The penalty is added to the appraisal roll in the same manner as ag penalties.

Track Code(s): Passed, Special Use Valuation

Bill History: 05-28-07 G Sent to the Governor

HB 989 Zerwas/Hegar

Relating to the filing for record of a plat or replat of a subdivision of real property.

Companions: SB 581 (Identical)

General Remarks: This bill provides that a plat, replat or amended plat or a condominium may not be filed unless proof of payment of all current and prior year property taxes is attached to the plat.

Track Code(s): Passed, Collections

Bill History: 05-17-07 G Sent to the Governor

HB 1010 Howard, Donna/Janek

Relating to the appraisal for ad valorem tax purposes of property located in more than one appraisal district and to the boundaries of an appraisal district.

Companions: SB 522 (Identical)

SB 801 (Identical)

General Remarks: This bill provides that an appraisal district’s boundaries are the same as the county.

Track Code(s): Passed, Appraisal

Bill History: 05-22-07 G Sent to the Governor

HB 1022 Hilderbran/Williams

Relating to the exemption from ad valorem taxation of passenger cars or light trucks owned by an individual and used in the course of the owner's occupation or profession and also for personal activities of the owner.

Companions: SB 736 (Identical)

General Remarks: This bill provides for an exemption of one passenger car or light truck owned by the individual that are used in the course of the individual's occupation or profession and are also used for personal activities of the owner that do not involve the production of income.

Track Code(s): Passed, Exemptions

Bill History: 05-26-07 G Sent to the Governor

HB 1141 Howard, Donna/Wentworth

Relating to the confidentiality of certain home address information in local tax appraisal records regarding an employee of a prosecutor's office or of certain offices with jurisdiction over child protective services.

General Remarks: This bill adds an employee of a district attorney, criminal district attorney, or county or municipal attorney whose jurisdiction includes any criminal law or child protective services matters to the list of persons who can remain confidential on the appraisal records.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 1210 Jackson, Jim/Harris

Relating to the extension of the deadline for filing an application for a refund of an overpayment or erroneous payment of ad valorem taxation.

General Remarks: This bill provides that the governing body of the taxing unit may extend the deadline for application of a refund on a showing of good cause by the taxpayer.

Track Code(s): Passed, Collections

Bill History: 05-22-07 G Sent to the Governor

HB 1460 Haggerty/Harris

Relating to the licensing, acquisition, and regulation of manufactured housing.

General Remarks: This bill provides for the following changes in procedure; Liens will be shown on agency’s website. Owner doesn’t have to include verified copy of purchase contract or statement of ownership if a photo static copy of the current title page for the home is displayed on the TDHCA website. Allows appraisal districts to rely on TDHCA website to determine whether a manufactured home qualifies for an exemption. Provides that homeowner can get homestead exemption irrespective of whether the home is treated as real or personal property. Requires collectors to establish escrow accounts for manufactured home tax payments on request. Amends Sec. 32.03 to provide that tax liens on manufactured homes must be recorded within 6 months after the end of the year for which the tax was owed. A lien may not be enforced against a person who acquired a manufactured home from a retailer as a buyer in the ordinary course of business. Ownership of a manufactured home cannot be transferred until all timely filed tax liens are extinguished and any personal property taxes due for a year that began within 18 months preceding the date of sale have been paid. Tax warrants cannot be used to seize a manufactured home unless a lien has been filed. Taxpayer may designate which year is to be credited with a particular payment. Tax liens for omitted manufactured homes must be filed within 150 days following the date on which the tax becomes delinquent. Taxing units must provide estimated taxes for manufactured homes if the tax for a year hasn’t been levied. The estimate is the most current taxable value multiplied by the preceding year’s tax rate. The assessor must take payment based on this estimated amount to enable transfer of a home and issue a certification to TDHCA that the taxes are being held in escrow. When taxes are levied, the collector applies the escrow to the taxes. The collector must notify the person making the payment that the amount is an estimate and the new owner may be liable for the payment of any difference between the escrow amount and the actual amount. Applies to tax years beginning on or after 1/1/08.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 1470 Eissler/Seliger

Relating to the continuation of the Texas Economic Development Act and to the duties of the comptroller of public accounts and the Texas Education Agency under that Act.

Companions: SB 746 (Identical)

General Remarks: This bill provides that persons seeking tax limitations from school districts under the Texas Economic Development Act shall deliver three copies of their applications to the Comptroller and request that the Comptroller provide an evaluation of the impact of the request to the affected school district. The Comptroller may subcontract this work to third parties and shall provide the analyses to the school districts as soon as practicable. The Comptroller may charge a fee to cover the cost of this work. The Comptroller shall provide a copy of any application to the Texas Education Agency, and upon request from the Agency a school district shall provide it with any requested information. The Texas Education Agency shall, within 60 days of receipt of the application, provide a report to the Comptroller of the anticipated effect on the infrastructure and educational facilities if the proposed development occurs.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 1472 Miller/Wentworth

Relating to the annexation of land for which property taxes are imposed based on the land's value for agricultural or wildlife management purposes.

General Remarks: This bill provides that a city may not annex an area unless it first offers an agreement to owners of property which is subject to agricultural or wildlife management valuation that would guarantee continuation of those properties’ extraterritorial status and authorize the enforcement of only regulations that do not interfere with such use. If a property owner refuses to enter into such an agreement, the city may proceed with its annexation plans.

Track Code(s): Passed, Special Use Valuation

Bill History: 05-25-07 G Earliest effective date

HB 1680 Swinford/Seliger

Relating to the requirement payment of taxes by property owners who appeal certain ad valorem tax determinations.

General Remarks: This bill provides that the chief appraiser may not appeal an order of the appraisal review board determining a taxpayer protest if: (1) the protest involved a determination of the appraised or market value of the taxpayer's property and that value according to the order that is the subject of the appeal is less than $1 million; or (2) for any other taxpayer protest, the property to which the protest applies has an appraised value according to the appraisal roll for the current year of less than $1 million. On written approval of the board of directors of the appraisal district, the chief appraiser may appeal an order of the appraisal review board determining a taxpayer protest otherwise prohibited, if the chief appraiser alleges that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material representation, or presented fraudulent evidence in the hearing before the board. In an appeal under this subsection, the court shall first consider whether the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board. If the court does not find by a preponderance of the evidence that the taxpayer or a person acting on behalf of the taxpayer committed fraud, made a material misrepresentation, or presented fraudulent evidence to the appraisal review board, the court shall: (1) dismiss the appeal; and (2) award court costs and reasonable attorney's fees to the taxpayer.

Under Section 42.08 if the property owner chooses to pay the amount of taxes not in dispute, it must be accompanied by a statement in writing of the amount of taxes the property owner proposes to pay.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 1742 Giddings/West, Royce

Relating to urban land bank demonstration programs.

General Remarks: This bill adds property that is used for 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 to the list of charitable exemptions.

Track Code(s): Passed, Exemptions

Bill History: 05-25-07 H House concurred in Senate amendments (Vote: Y:140/N: 0)

HB 1899 England/Harris

Relating to the sale of real property at an ad valorem tax sale and the right of redemption in connection with real property sold at a tax sale.

General Remarks: This bill provides that the qualifying time period for joint foreclosure petitions filed against multiple properties whose appraised values are exceeded by the delinquent taxes owed on them is shortened from ten years to five years. A court is required to order all properties included in these suits to be sold together as a single unit; however, taxpayers wishing to redeem an individual parcel are only responsible for paying the taxes on their individual unit.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 1910 Elkins/Watson

Relating to the seizure of personal property for the payment of ad valorem taxes.

General Remarks: This bill provides that a tax assessor may seize personal property prior to delinquency if it is about to be sold in a liquidation sale conducted in connection with the cessation of a business.

Track Code(s): Passed, Collections

Bill History: 05-22-07 G Sent to the Governor

HB 1928 Flores/Lucio

Relating to the exemption from ad valorem taxation of certain travel trailers.

Companions: SB 841 (Identical)

General Remarks: This bill provides for an exemption for travel trailers that are defined as units designed primarily as temporary living quarters used for recreational, camping, travel or seasonal use. They must be built on a single chassis mounted on wheels, have a gross trailer area in a set up mode of 400 square feet or less, and be certified by the manufacturer as complying with American Standards Institute Standard A119.5.

Track Code(s): Passed, Exemptions

Bill History: 05-22-07 G Sent to the Governor

HB 2087 Hill/Wentworth

Relating to a restriction on the frequency with which a county, municipality, or junior college district may hold a petition-initiated election on whether to establish a limitation on ad valorem taxes imposed by the county.

General Remarks: This bill provides that if two elections called as a result of voter-initiated petition drives for a tax freeze to be implemented on behalf of the elderly or disabled have been defeated within a 36 month period, an additional election may not be called until three years after the defeat of the most recent effort. This provision applies to cities, counties and junior college districts. It does not restrict the ability of any of those entities to freeze those taxes on their own or to initiate elections for this purpose.

Track Code(s): Passed, Collections

Bill History: 05-26-07 G Sent to the Governor

HB 2092 Hill/Shapiro

Relating to the designation of an area in a municipality as a reinvestment zone under the Tax Increment Financing Act.

General Remarks: This bill provides that notwithstanding other statutory provisions, a city may designate an area as a reinvestment zone for purposes of tax increment financing if the zone authorizes a portion of the property to be used in connection with an existing or planned regional rail system, or if the property is otherwise beneficial to such a rail system.

Track Code(s): Passed, Collections

Bill History: 05-26-07 G Sent to the Governor

HB 2138 Paxton/Wentworth

Relating to regulation of property tax lenders.

Companions: SB 1521 (Identical)

SB 1892 (Identical)

General Remarks: This bill provides that to make tax lien loans, a person must be specifically licensed to do so by the Texas Finance Commission. Banks, savings & loans, credit unions and their employees are exempt from the registration provisions of this section, as are individuals making loans to spouses, former spouses, and persons in consanguinity with the lender, and also exempt are persons making five or less such loans in a twelve-month period. All tax lien loan documents filed with a tax assessor must include a licensee’s registration number. Licensing fees and standards for qualification and termination of licenses are established.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 2188 Paxton/Williams

Relating to the exception of certain ad valorem tax appraisal information from required disclosure under the public information law.

General Remarks: This bill provides that information related to real property sales prices, real property descriptions characteristics and other related information which an appraisal district or the Comptroller receives from a private entity shall be exempted from disclosure under the Public Information Act. Notwithstanding this provision, an appraisal district must disclose such information if it is sought in connection with an appraisal review board hearing pursuant to Section 41.461(a)(2) of the Texas Tax Code. In addition the chief appraiser must disclose each item that the chief appraiser took into consideration but does not plan to introduce at the hearing on the protest. In addition, the property owner or agent may, on request, obtain from the chief appraiser comparable sales data from a reasonable number of sales that is relevant to any matter to be determined by the appraisal review board at the hearing on the property owner's protest. Information obtained under this subsection: (1) remains confidential in the possession of the property owner or agent; and (2) may not be disclosed or used for any purpose except as evidence or argument at the hearing on the protest.

Track Code(s): Passed, Appraisal

Bill History: 05-22-07 G Sent to the Governor

HB 2352 Thompson/Ellis, Rodney

Relating to a registered property tax consultant.

Companions: SB 1450 (Identical)

General Remarks: This bill provides that registered property tax consultants may be employed by, or may be affiliated with either registered senior property tax consultants or with attorneys licensed to practice law in Texas and who have successfully completed the senior property tax consultant registration examination.

Track Code(s): Passed, Miscellaneous

Bill History: 05-26-07 G Sent to the Governor

HB 2909 Gattis/Ogden

Relating to the authority of the governing body of a taxing unit to elect not to impose or collect taxes on real property erroneously omitted from the appraisal roll or tax roll in a previous year.

General Remarks: This bill proposes that a taxing unit may elect to waive up to five years of omitted real property assessments or to waive the collection of taxes, penalties or interest thereon.

Track Code(s): Passed, Collections

Bill History: 05-25-07 S Senate appointed conference committee

Ogden, Nichols, West, Eltife and Lucio

HB 2982 Hardcastle/Seliger

Relating to the ad valorem tax appraisal of oil or gas interests.

General Remarks: This bill provides that the appraisal of oil and gas interests be based on the monthly average price. The comptroller shall calculate the market condition factor by dividing the comptroller's current calendar year statewide average price for oil or gas, as applicable, forecasted for revenue estimating purposes by the preceding calendar year actual statewide average price for oil or gas, as applicable. For purposes of calculating the market condition factor, "price" means the market value of oil or gas as determined under Subchapter C, Chapter 201, or Section 202.053, as applicable. The comptroller shall calculate the preceding calendar year actual statewide average prices for oil and gas and the market condition factors for oil and gas and publish that information to be used for ad valorem tax appraisal purposes concurrently with the current calendar year statewide average prices for oil and gas forecasted for revenue estimating purposes. The price for the interest used in the second or a subsequent calendar year of the appraisal shall reflect the same percentage rate increase or decrease in the price for oil or gas, as applicable, as projected for that calendar year by the comptroller for revenue estimating purposes. Allows an owner to render a portable drilling rig to the appraisal district where the rig is located on January 1; if so, the rig has situs at its January 1 location for that year. If the rendered rig would otherwise have situs at the owner’s principle place of business, then all the owner’s rigs will have situs at their

January 1 locations for that year.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 2994 Bonnen/Hegar

Relating to the authority of certain taxing units to enter into an agreement under the Property Redevelopment and Tax Abatement Act or the Texas Economic Development Act with the owner of certain electric power generation facilities.

Companions: SB 1710 (Identical)

General Remarks: This bill provides that Taxing units may enter into tax limitation agreements under the Texas Economic Development Act with taxpayers constructing nuclear power facilities, coal gasification facilities and carbon-based feedstock gasification facilities. Tangible personal property placed into service after January 1, 2002 qualifies for tax limitation. The agreements may not exceed ten years in length; however, the commencement date for nuclear facilities agreements may be delayed up to seven years.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

HB 3024 Frost/Eltife

Relating to the weight accorded in a taxpayer protest hearing to the determination by a certified appraiser of appraised value of real property.

General Remarks: This bill provides if in the protest relating to a property with a market or appraised value less than $1 million, the property owner files with the appraisal review board and, not later than the 14th day before the date of the first day of the hearing, delivers to the chief appraiser a copy of an appraisal of the property performed not later than the 180th day before the date of the first day of the hearing by an appraiser certified under Chapter 1103, Occupations Code, that supports the appraised or market value of the property asserted by the property owner, the appraisal district has the burden of establishing the value of the property by clear and convincing evidence presented at the hearing. If the appraisal district fails to meet that standard, the protest shall be determined in favor of the property owner. To be valid, an appraisal must be attested to before an officer authorized to administer oaths and include the name and business address of the certified appraiser and a description of the property that was the subject of the appraisal.

Track Code(s): Passed, Appraisal

Bill History: 05-26-07 G Sent to the Governor

HB 3038 Rose/Watson

Relating to the appointment of a taxpayer liaison officer for certain appraisal districts.

General Remarks: This bill provides that the chief appraiser is not eligible to be the taxpayer liaison officer for the appraisal district.

Track Code(s): Passed, Appraisal

Bill History: 05-26-07 G Sent to the Governor

HB 3191 Hill/West, Royce

Relating to the exemption from ad valorem taxation of certain property used to provide low-income housing.

Companions: SB 1113 (Identical)

General Remarks: This bill provides for a 100% exemption for CHODOS in the counties over 1.4 million where the governing bodies have adopted the exemption.

Track Code(s): Passed, Exemptions

Bill History: 05-22-07 G Sent to the Governor

HB 3195 Hill/Williams

Relating to the requirements of a municipal or county budget that raises more property taxes than in the previous years budget.

General Remarks: This bill provides that public notices for public hearings on budget increases caused by additional property tax revenue must specify both the dollar amount of the budgetary increase and the percentage rate increase. The public bodies must also specifically vote to ratify the budgetary increase.

Track Code(s): Passed, Collections

Bill History: 05-26-07 G Sent to the Governor

HB 3232 Olivo/Janek

Relating to common areas in certain residential subdivisions.

General Remarks: This bill repeals Section 23.88, Tax Code which relates to change of use of common areas.

Track Code(s): Passed, Special Use Valuation

Bill History: 05-28-07 G Sent to the Governor

HB 3492 Otto/Janek

Relating to determining taxable value in the Comptroller's property value study.

General Remarks: This bill provides that in conducting the annual school district ratio study, the Comptroller shall determine the appropriate taxable value of each school district by taking into account the impact of taxpayer protests brought under the equity provisions of the Tax Code, appropriately adjusted.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Sent to the Governor

HB 3495 Otto/Williams

Relating to the contents of the notice of the meeting at which the governing body of a taxing unit will vote on a proposed ad valorem tax rate that will result in a tax revenue increase.

General Remarks: This bill prescribes that language to be used in tax rate hearing notices. The notice must indicate the hearing is for a "Tax Rate Increase".

Track Code(s): Passed, Collections

Bill History: 05-26-07 G Sent to the Governor

HB 3496 Otto/Williams

Relating to the deadlines for the delivery or filing of certain ad valorem tax notices.

General Remarks: This bill allows appraisal notices for residential homesteads to be mailed on April 1 with a protest deadline of April 30. However an owner of homestead may file after the deadline has passed but before the ARB approves the records if no later than June 1.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 3514 Rodriguez/West, Royce

Relating to the disclosure by the Texas Department of Public Safety to appraisal districts of name, date of birth, and address information for use in determining a person’s eligibility for a resident homestead exemption.

General Remarks: This bill provides that the Texas Department of Public Safety shall at the end of each calendar year, the department shall provide, without charge, information relating to the name, date of birth, and most recent address as shown in department records of each person who attained or will attain the age of 65 in that year to the chief appraiser of the appraisal district that appraises property for the county in which the person's address is located.

Track Code(s): Passed, Appraisal

Bill History: 05-25-07 G Sent to the Governor

HB 3630 Van Arsdale/Hegar

Relating to the appraisal for ad valorem purposes of land that is used for single-family residential purposes and is contiguous to agricultural or open-space land owned by the same person.

General Remarks: This bill provides for the following:

Adds new Sec. 23.25. Land that is used for single-family purposes, and is

contiguous to a parcel of land that receives agricultural appraisal, and is owned by a close relative or affiliated legal entity, is appraised by determining the price for which the two parcels would sell as a combined parcel and allocating a portion of the price in proportion to the size of the parcel. If the chief appraiser uses comparable sales, sales from within municipal corporate limits cannot be used. Amends Sec. 23.42 to provide that land is not eligible for ag use designation on or after 1/1/2008 if it secures a home equity loan. Amends Sec. 23.51(2) to provide that planting cover crops or leaving land idle for participation in a government program qualifies as agricultural use provided the land is not used for residential purposes or a purpose inconsistent with agricultural use. Amends Sec. 25.19 to require the appraisal notice for a residential property that has no homestead exemption but is occupied by the owner to contain a statement about the availability of the homestead exemption and a copy of a homestead exemption form. Provides that failure to receive the notice doesn’t change the homestead exemption deadline. Amends Sec. 26.06(b) to change the language in the notice of public hearing and notice of vote on the tax rate. The notice of public hearing includes the usual statement about the increase over the effective tax rate and a table showing how the governing body voted, as well as the time, date and place of the hearings. Everything else is deleted. New is a comparison between the taxes that would be imposed on the average taxable value of a homestead under the prior year’s rate, the effective tax rate, and the proposed tax rate. The notice of vote on the tax rate contains a comparison of revenue raised under the previous tax rate and the proposed tax rate.

Track Code(s): Passed, Appraisal

Bill History: 05-28-07 G Sent to the Governor

HB 3732 Hardcastle/Averitt

Relating to implementing ultra clean energy projects in this state.

Companions: SB 1785 (Identical)

General Remarks: This bill allows for an adjustment on the rollback rate for property used for an ultra clean energy project as determined by the Texas Commission on Environmental Quality.

Track Code(s): Passed, Collections

Bill History: 05-28-07 H House adopted conference report (Vote: Y:112/N: 30)

HJR 40 Hochberg/Hegar

Relating to limitations on the maximum percentage increase in the appraised value of a residence homestead for ad valorem taxation established by the legislature.

General Remarks: This amendment modifies the current 10% homestead cap by eliminating the provision of the last time the property was reappraised. The cap is 10% regardless of when it was last reappraised.

Track Code(s): Passed, Appraisal

Bill History: 05-22-07 S Passed (Vote: Y: 29/N: 1)

HJR 54 Hilderbran/Williams

Relating to authorizing the legislature to exempt from ad valorem taxation one or more passenger cars or light trucks owned by an individual and used in the course of the owner's occupation or personal activities.

Companions: SJR 31 (Identical)

General Remarks: This amendment provides for an exemption for one or more passenger vehicles, or light trucks, used in the course of an individual’s occupation or profession and also used for personal activities not involving the production of income are exempt from taxation.

Track Code(s): Passed, Exemptions

Bill History: 05-22-07 S Passed (Vote: Y: 31/N: 0)

SB 57 Zaffirini/Gonzales

Relating to the priority given to the hearing by trial courts of certain ad valorem tax matters.

General Remarks: This bill provides that in counties with a population of less than 175,000 property tax cases will have preference on district court dockets.

Track Code(s): Passed, Signed, Appraisal

Bill History: 09-01-07 G Earliest effective date

SB 162 Shapiro/Harper-Brown

Relating to property tax abatement agreements entered into by the Dallas County Utility and Reclamation District pertaining to single-family residential property and to the validation of certain actions of the district.

General Remarks: This bill provides that the Dallas County Utility and Reclamation District may enter into an abatement agreement pertaining to the single-family residential properties which limits the tax rate of the new improvements to 20¢ per $100 of value.

Track Code(s): Passed, Collections

Bill History: 05-25-07 G Sent to the Governor

SB 426 West, Royce/Hill

Relating to qualification for an ad valorem tax exemption for property used to provide low-income or moderate income housing in the event of a change in ownership of the property.

Companions: HB 2089 (Identical)

General Remarks: This bill provides that an exemption under Subsection (b) or (f) of Section 11.182 does not terminate because of a change in the ownership of the property if the property is sold at a foreclosure sale and, not later than the 30th day after the date of the sale, the owner of the property submits to the chief appraiser evidence that the property is owned by an organization that meets the requirements of Subsections (b)(1), (2), and (4) of Section 11.182. If the owner of the property submits the evidence required by this subsection, the exemption continues to apply to the property for the remainder of the current tax year and for subsequent tax years until the owner ceases to qualify the property for the exemption. This subsection does not prohibit the chief appraiser from requiring the owner to file a new application to confirm the owner's current qualification for the exemption as provided by Section 11.43(c).

Track Code(s): Passed, Exemptions

Bill History: 05-23-07 G Sent to the Governor

SB 456 Watson/Rodriguez

Relating to the applicability of the requirement that certain communications delivered to a property owner on behalf of a taxing unit notify the owner of any entitlement to postpone payment of ad valorem taxes.

General Remarks: This bill provides A tax bill mailed by an assessor or collector under Section 31.01 and any written communication delivered to a property owner by an assessor or collector for a taxing unit or an attorney or other agent of a taxing unit that specifically threatens a lawsuit to collect a delinquent tax assessed against property that may qualify as a residence homestead shall contain the following explanation in capital letters: "IF YOU ARE 65 YEARS OF AGE OR OLDER OR ARE DISABLED, AND YOU OCCUPY THE PROPERTY DESCRIBED IN THIS DOCUMENT AS YOUR RESIDENCE HOMESTEAD, YOU SHOULD CONTACT THE APPRAISAL DISTRICT REGARDING ANY ENTITLEMENT YOU MAY HAVE TO A POSTPONEMENT IN THE PAYMENT OF THESE TAXES".

Track Code(s): Passed, Signed, Collections

Bill History: 09-01-07 G Earliest effective date

SB 796 Janek/Taylor

Relating to the ability of a taxing unit to allow split payment of taxes.

General Remarks: This bill provides that taxing units under consolidated collection are not required to offer the split tax option merely because the collecting unit itself does. This subsection applies only to a taxing unit located in a county having a population of 250,000 or more that borders a county having a population of 3.3 million or more and the Gulf of Mexico. The governing body of a taxing unit that has its taxes collected by another taxing unit that has adopted the split-payment option under Subsection (a) may provide, in the manner required by law for official action by the body, that the split-payment option does not apply to the taxing unit's taxes collected by the other taxing unit.

Track Code(s): Passed, Collections

Bill History: 05-17-07 G Sent to the Governor

SB 812 Janek/Woolley

Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations that provide chilled water and steam to certain health-related institutions of this state.

Companions: HB 2186 (Identical)

General Remarks: This bill provides for an exemption for nonprofit corporations who primarily engage in providing chilled water or steam to certain health-related state institutions.

Track Code(s): Passed, Exemptions

Bill History: 01-01-08 G Earliest effective date

SB 948 Hegar/Van Arsdale

Relating to the waiver of penalty and interest on a taxing unit's delinquent payment of its allocation of the budget of an appraisal district.

General Remarks: This bill provides for the waiver of the penalty and interest on a delinquent allocation payment from a participating taxing jurisdiction to the appraisal district.

Track Code(s): Passed, Signed, Appraisal

Bill History: 05-14-07 G Earliest effective date

SB 1063 Williams/Eissler

Relating to the authority of the governing body of a taxing unit to waive penalties and interest on a delinquent ad valorem tax.

General Remarks: This bill allows taxing units to waive penalties and interest if a taxpayer attempted to timely pay a tax bill but mailed it to a former address of the taxing entity, which was a valid address for the taxing entity in the prior tax year, the payment was mailed within one year of the date the taxing entity moved, and the taxpayer tendered a correct payment within 21 days of learning of the error.

Track Code(s): Passed, Collections

Bill History: 05-22-07 G Sent to the Governor

SB 1264 Brimer/Truitt

Relating to the authority of a taxing unit to make a loan to the board of directors of a tax increment financing reinvestment zone for deposit in the tax increment fund for the zone.

Companions: HB 3546 (Identical)

General Remarks: This bill provides that the taxing units with real property in a Tax Increment Financing Zone may make a loan to the board of directors of the zone. Such loans are considered to be obligations of the zone and must be repaid.

Track Code(s): Passed, Collections

Bill History: 05-23-07 G Earliest effective date

SB 1405 Wentworth/Keffer

Relating to the submission of ad valorem tax rolls to certain taxing units.

General Remarks: This bill provides that the chief appraiser provide certified estimates of taxable value to the city, county and school districts by June 7. This does not apply to a county or municipality that notifies the chief appraiser that the county or municipality elects not to receive the estimate or assistance.

Track Code(s): Passed, Signed, Appraisal

Bill History: 01-01-08 G Earliest effective date

SB 1520 Wentworth/Paxton

Relating to ad valorem tax lien transfers.

Companions: HB 2137 (Identical)

General Remarks: This bill amends Section 32.06, Tax Code to state that 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 a sworn document stating the authorization, the name and street address of the transferee authorized to pay the taxes of the property owner, a description of the property by street address, if applicable, and legal description, and notice has been given to the property owner that if they are age 65 or disabled, they may be eligible for a tax deferral under Section 33.06. The bill clarifies that a tax lien may be transferred to the person who pays the taxes on behalf of the property owner under the authorization for taxes that are delinquent at the time of payment; or taxes that are not delinquent at the time of payment if the property is not subject to a recorded mortgage lien, a tax lien transfer authorized by the property owner has been executed and recorded for one or more prior years on the same property, and the property owner has executed an authorization consenting to a transfer of the tax liens for both the taxes on the property that are not delinquent and taxes on the property that are delinquent in the manner provided by Subsection (a-1). If the property owner has executed an authorization under Subsection (a-2)(2)(C) consenting to a transfer of the tax liens for both the taxes on the property that are not delinquent and taxes on the property that are delinquent, the collector shall certify in one document the transfer of the liens for all the taxes. The bill requires the Finance Commission to 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 adopt rules relating to the reasonableness of closing costs, fees, and other charges permitted under this section. The bill allows if a transferee authorized to pay a property owner's taxes pursuant to Subsection (a-1) pays the taxes and any penalties and interest imposed, the collector shall issue a tax receipt to that transferee. In addition, the collector or a person designated by the collector shall certify that the taxes and any penalties and interest on the subject property and collection costs have been paid by the transferee on behalf of the property owner and that the taxing unit's tax lien is transferred to that transferee. The collector shall attach to the certified statement the collector's seal of office or sign the statement before a notary public and deliver a tax receipt and the statement attesting to the transfer of the tax lien to the transferee within 30 days. The tax receipt and statement may be combined into one document. The collector shall identify in a discrete field in the applicable property owner's account the date of the transfer of a tax lien transferred under this section. When a tax lien is released, the transferee shall file a release with the county clerk of each county in which the property encumbered by the lien is located for recordation by the clerk and send a copy to the collector. The transferee may charge the property owner a reasonable fee for filing the release. It requires that not later than the 10th business day after the date the certified statement is received by the transferee, the transferee shall send by certified mail a copy of the sworn document described by Subsection (a-1) to any mortgage servicer and to each holder of a first lien encumbering the property. The copy must be sent, as applicable, to the address shown on the most recent payment invoice, statement, or payment coupon provided by the mortgage servicer to the property owner, or the address of the holder of a recorded first lien as shown in the real property records. The bill states that, except as otherwise provided by this section, the transferee of a tax lien and any successor in interest is entitled to foreclose the lien in the manner provided by law for foreclosure of tax liens, or in the manner specified in Section 51.002, Property Code, and Section 32.065, after the transferee or a successor in interest obtains a court order for foreclosure under Rule 736, Texas Rules of Civil Procedure, except as provided by Subsection (c-1) of this section, if the property owner and the transferee enter into a contract that is secured by a lien on the property. If a transferee seeks to foreclose a tax lien on the property under Subsection (c)(2): the application for the foreclosure must be served on and name as parties the owner of the property and the holder of any recorded preexisting first lien on the property and must allege that the lien is an ad valorem tax lien instead of a lien created under Section 50, Article XVI, Texas Constitution, state that the applicant does not seek a court order required by Section 50, Article XVI, Texas Constitution, state that the transferee has provided notice to cure the default, notice of intent to accelerate, and notice of acceleration of the maturity of the debt to the property owner and each holder of a recorded first lien on the property in the manner required for notice to a debtor under Section 51.002, Property Code, and confirm that the property owner has not requested a deferral of taxes authorized by Section 33.06; and the holder of a recorded preexisting lien must be provided at least 60 days' notice before the date of the proposed foreclosure. It also requires a transferee record a tax lien transferred as provided by this section with the statement attesting to the transfer of the tax lien as described by Subsection (b) in the deed records of each county in which the property encumbered by the lien is located. A right of rescission described by 12 C.F.R. Section 226.23 applies to a tax lien transfer under this section. The bill states that the holder of a loan secured by a transferred tax lien that is delinquent for 90 consecutive days must send a notice of the delinquency by certified mail on or before the 120th day of delinquency or, if the 120th day is not a business day, on the next business day after the 120th day of delinquency, to any holder of a recorded preexisting lien on the property. The holder or mortgage servicer of a recorded preexisting lien on property encumbered by a tax lien transferred as provided by Subsection (b) is entitled, within six months after the date on which the notice is sent, to obtain a release of the transferred tax lien by paying the transferee of the tax lien the amount owed under the contract between the property owner and the transferee. If an obligation secured by a preexisting first lien on the property is delinquent for at least 90 consecutive days and the obligation has been referred to a collection specialist, S.B. 1520 allows the mortgage servicer or the holder of the first lien to send a notice of the delinquency to the transferee of a tax lien. The mortgage servicer or the first lien holder is entitled, within six months after the date on which that notice is sent, to obtain a release of the transferred tax lien by paying the transferee of the tax lien the amount owed under the contract between the property owner and the transferee. The Finance Commission by rule shall prescribe the form and content of the notice under this subsection. The rights granted by Subsections (f) and (f-1) do not affect a right of redemption in a foreclosure proceeding described by Subsection (k) or (k-1). Notwithstanding any contractual agreement with the property owner, the transferee of a tax lien must provide the payoff information required by this section to the greatest extent permitted by 15 U.S.C. Section 6802 and 12 C.F.R. Part 216. The payoff statement must meet the requirements of a payoff statement defined by Section 12.017, Property Code. A transferee may charge a reasonable fee for a payoff statement that is requested after an initial payoff statement is provided. Failure to comply with Subsection (b-1), (f), or (f-1) does not invalidate a tax lien under this chapter, a contract lien, or a deed of trust. A foreclosure of a tax lien transferred as provided by this section may not be instituted within one year from the date on which the lien is recorded in all counties in which the property is located, unless the contract between the owner of the property and the transferee provides otherwise. Beginning on the date the foreclosure deed is recorded, the person whose property is sold as provided by Subsection (c) or the mortgage servicer of a prior recorded lien against the property is entitled to redeem the foreclosed property from the purchaser or the purchaser's successor by paying the purchaser or successor: 125 percent of the purchase price during the first year of the redemption period or 150 percent of the purchase price during the second year of the redemption period with cash or cash equivalent funds; and the amount reasonably spent by the purchaser in connection with the property as costs within the meaning of Section 34.21(g) and the legal judgment rate of return on that amount.

The bill allows the right of redemption provided by Subsection (k) to be exercised on or before the second anniversary of the date on which the purchaser's deed is filed of record if the property sold was the residence homestead of the owner, was land designated for agricultural use, or was a mineral interest. For any other property, the right of redemption must be exercised not later than the 180th day after the date on which the purchaser's deed is filed of record. If a person redeems the property as provided by Subsection (k) and this subsection, the purchaser at the tax sale or the purchaser's successor shall deliver a deed without warranty to the property to the person redeeming the property. If the person who owned the property at the time of foreclosure redeems the property, all liens existing on the property at the time of the tax sale remain in effect to the extent not paid from the sale proceeds. It amends Subsections (b), (c), and (d), Section 32.065, Tax Code. Notwithstanding any agreement to the contrary, a contract entered into under Subsection (a) between a transferee and the property owner under Section 32.06 that is secured by a priority lien on the property shall provide for a power of sale and foreclosure in the manner provided by Section 32.06(c)(2) and an event of default, notice of acceleration, recording of the deed of trust or other instrument securing the contract entered into under Subsection (a) in each county in which the property is located, recording of the sworn document and affidavit attesting to the transfer of the tax lien, requiring the transferee to serve foreclosure notices on the property owner at the property owner's last known address in the manner provided by Section 32.06(c)(2) or by a commercially reasonable delivery service that maintains verifiable records of deliveries for at least five years from the date of delivery, and requiring, at the time the foreclosure notices required by Subdivision (5) are served on the property owner, the transferee to serve a copy of the notice of sale in the same manner on the mortgage servicer or the holder of all recorded real property liens encumbering the property that includes on the first page, in 14-point boldfaced type or 14-point uppercase typewritten letters, a statement that reads substantially as follows: "PURSUANT TO TEXAS TAX CODE SECTION 32.06, THE FORECLOSURE SALE REFERRED TO IN THIS DOCUMENT IS A SUPERIOR TRANSFER TAX LIEN SUBJECT TO RIGHT OF REDEMPTION UNDER CERTAIN CONDITIONS. THE FORECLOSURE IS SCHEDULED TO OCCUR ON THE (DATE)." Notwithstanding any other provision of this code, a transferee of a tax lien or the transferee's assignee is subrogated to and is entitled to exercise any right or remedy possessed by the transferring taxing unit, including or related to foreclosure or judicial sale, but is prohibited from exercising a remedy of foreclosure or judicial sale where the transferring taxing unit would be prohibited from foreclosure or judicial sale. The bill states that Chapters 342 and 346, Finance Code, and the provisions of Chapter 343, Finance Code, other than Sections 343.203 and 343.205, do not apply to a transaction covered by this section. The transferee of a tax lien under this section is not required to obtain a license under Title 4, Finance Code. S.B. 1520 repeals Subsection (g), Section 32.065, Tax Code. It applies only to the transfer of an ad valorem tax lien that occurs on or after the effective date of this Act. A transfer of an ad valorem tax lien that occurs before the effective date of this Act is covered by the law in effect at the time the transfer occurred, and the former law is continued in effect for that purpose. The change in law made by this Act to Sections 32.06 and 32.065, Tax Code, applies to all foreclosures under those sections that occur on or after the effective date of this Act, other than a foreclosure under a transferred ad valorem tax lien that was transferred before the effective date of this Act pursuant to a contract that provided for specific foreclosure procedures under the law in effect at the time the contract was executed. A foreclosure under a transferred ad valorem tax lien that was transferred before the effective date of this Act pursuant to a contract that provided for specific foreclosure procedures under the law in effect at the time the contract was executed is governed by the law in effect at the time the contract was executed, and the former law is continued in effect for that purpose.

Track Code(s): Passed, Collections

Bill History: 05-28-07 G Sent to the Governor

SJR 13 Averitt/Berman

Relating to the limitation on the total amount of ad valorem tax.

General Remarks: This amendment provides that the legislature by general law may enact legislation lowering school district tax freeze ceilings to reflect overall lowerings of the tax rate in subsequent tax years. The legislature may make this provision applicable to the 2007 tax year and take into account the tax reduction for tax year 2005 for property owners who qualified for the exemption in tax year 2006. This limitation will continue until its expiration.

Track Code(s): Passed, Collections

Bill History: 05-12-07 G Election date

SJR 29 Carona/Flores

Relating to authorizing the legislature to exempt all or part of the residence homesteads of certain totally disabled veterans from ad valorem taxation.

General Remarks: This amendment provides for a total exemption for the homesteads of disabled veterans who are 100% disabled.

Track Code(s): Passed, Exemptions

Bill History: 05-24-07 S Senate concurred in House amendments (Vote: Y: 30/N: 0)

SJR 44 Estes/Hardcastle

Relating to certain municipalities to provide that municipal ad valorem taxes imposed on real property in or adjacent to an area that has qualified for funding under certain revitalization programs not be increased.

General Remarks: This amendment authorizes the legislature to permit a municipality with a population of less than 10,000 to provide that municipal ad valorem taxes imposed on real property in or adjacent to an area that has qualified for funding under certain revitalization or redevelopment programs not be increased for a limited period.

Track Code(s): Passed, Collections

Bill History: 05-22-07 H Passed (Vote: Y:149/N: 0)

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