Electronic CommunicationsComptroller Strayhorn Proposes Rule for Appraisal Notice
Technological advances have made the electronic exchange of information between government agencies and taxpayers easier and safer. It’s time to take that technology to the Texas property tax appraisal process.
A starting point is the new requirements of Senate Bill (S.B.) 1833, 78th Texas Legislature, Regular Session, that allows for the electronic exchange of information between an appraisal district and its property owners.
S.B. 1833 amended Tax Code Section 1.085(e) to require the Texas Comptroller to prescribe acceptable media, formats and methods to exchange information required for notices, renditions and applications. S.B. 340 from the same legislative session also included identical language about electronic communications.
Appraisal notices
The first item in this electronic exchange will be the notices of appraised value required by Tax Code Section 25.19.
Under the new law, a property owner with more than 25 accounts in an appraisal district may request that the chief appraiser deliver the owner’s appraisal notices in an electronic format. The chief appraiser is required to enter into a written agreement with the owner and must deliver the notice information according to the format required by Comptroller rule.
CADs send property owners appraisal notices if the owners’ property values are higher than the previous year, higher than the owners’ rendered value or new to the appraisal roll. CADs send a “shorter” version without estimated taxes to all properties during a reappraisal year, for ownership changes or upon requests from property owners or their agents.
Other notices
Appraisal districts, at their option, may agree to send other types of communication, such as renditions and applications, in an electronic format.
The districts and property owners must set out the specifics for those items in a written agreement.
Comptroller rule
As required by law, Comptroller Strayhorn proposes Rule Section 9.4037 below to implement the requirements of Tax Code Section 1.085(e).
To ensure that smaller appraisal districts have adequate time to make any necessary upgrades, counties with a population less than 500,000 will have until January 1, 2006, to comply with this new process. Appraisal districts in counties exceeding 500,000 population will implement the new electronic notices January 1, 2005.
The Comptroller’s Property Tax Division developed the draft rule with the assistance of a group of software vendors, appraisal districts and taxpayers.
The Comptroller submitted the proposed rule for publication in the October 15 issue of the Secretary of State’s Texas Register. Any one interested in commenting on the proposed rule may do so for 30 days from the date of the Texas Register’s posting. To access the rule on the Secretary of State’s Web site, go to http://www.sos.state.tx.us/texreg/sos/PROPOSED/34.PUBLIC%20FINANCE.html.
For questions about the proposed rule, record layouts or the new law, contact James Archer, Area Manager–Administration, at the Comptroller’s PTD at 1-800-252-9121, extension 5-9808, in Austin at 305-9808 or by e-mail at james.archer@cpa.state.tx.us.
Proposed Texas Comptroller Rule Section 9.4037.
Use of Electronic Communications for Transmittal of Property Tax Information.
- Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.
- Account ID – the predominant identification number used on the hardcopy.
- CAD – County Appraisal District
- NOT - Notice
- PRP – Property
- OWN – Owner
- ENT – Entity
- minOccurs – Minimum occurrences
- maxOccurs – Maximum occurrences
- Transmittal of information. Information in notices of appraised value required by Tax Code, Section1.085(g) to be delivered electronically must be transmitted according to the file layout provided by this section. The transmittal must be made by electronic mail, file transfer protocol (ftp) or any other method agreed upon by the property owner and the chief appraiser; however, if the size of the information file or other factors require the use of a 1/4 inch cartridge (1.2 Gb max), 1/2 inch cartridge 18 tract (3480), 8-mm cartridge (5 Gb max), 4-mm cartridge (5 Gb max), CD-ROM, DVD-ROM, or 2 1/2 inch disc, the property owner and the chief appraiser must agree to the use of one of these media, and delivery may be made by hand or by mail, according to the agreement of the property owner and the chief appraiser.
- Format and Content. The information included in statutorily required electronic transmissions between property owners and appraisal districts, taxing units, or other tax officials, must have the following specifications:
- Extensible Mark-up Language (XML)
- File layout. Items listed must be included in statutorily required electronic transmissions between property owners and appraisal districts, taxing units, or other tax officials. Optional items, or other items agreed upon by the property owner and the appraisal district may be included in the electronic notice.
Figure: 34 TAC Section 9.4037 (c)(2) – record layout
- Notice of Appraised Value - Tax Code Section 25.19.
- Electronic XML Document Schema
Figure: 34 TAC Section 9.4037 (d)(1) – record layout- Notice letter. The notice required by Tax Code, Section 25.19(h), may be transmitted electronically with the file layout provided by this section.
Record Layouts:
Figure 34 TAC Section 9.4037 (c)(2)
Element Name Type minOccurs maxOccurs CAD_appraisal_year xs:integer 1 1 CAD_appraisal_office_phone xs:string 1 1 CAD_appraisal_office_fax xs:string 1 1 CAD_return_address xs:complexType 0 CAD_office_name xs:string CAD_address1 xs:string CAD_address2 xs:string CAD_address3 xs:string CAD_city xs:string CAD_state xs:string CAD_zip xs:string CAD_chief_appraiser xs:string 1 1 NOT_notice_date xs:string 1 1 NOT_protest_filing_deadline xs:string 1 1 NOT_protest_hearing_location xs:string 1 1 NOT_protest_hearing_begin_date xs:string 1 1 PRP_account_id xs:string 1 1 PRP_parcel_id xs:string 1 1 PRP_situs_address xs:string 1 1 PRP_description xs:string 1 1 PRP_acreage xs:string 1 1 PRP_exemption_list xs:string 1 1 PRP_appraiser_code xs:string 1 1 PRP_dba xs:string 1 1 PRP_values xs:complexType 2 2 PRP_year xs:integer PRP_non_ag_land_market_value xs:integer PRP_ag_land_prod_value xs:integer PRP_ag_land_mkt_value xs:integer PRP_improvement_value xs:integer PRP_personal_value xs:integer PRP_appraised_value xs:integer PRP_homestead_cap xs:integer PRP_assessed_value xs:integer OWN_owner_id xs:string 1 1 OWN_ownership_percent xs:integer 1 1 OWN_mailing_address xs:complexType 1 1 OWN_name xs:string OWN_address1 xs:string OWN_address2 xs:string OWN_address3 xs:string OWN_city xs:string OWN_state xs:string OWN_zip xs:string OWN_country xs:string NOT_mailto_address xs:complexType 1 1 NOT_name xs:string NOT_address1 xs:string NOT_address2 xs:string NOT_address3 xs:string NOT_city xs:string NOT_state xs:string NOT_zip xs:string NOT_country xs:string ENT_jurisdiction_row xs:complexType 0 unbounded ENT_last_yr_taxable_value xs:integer ENT_name xs:string ENT_this_yr_assessed_value xs:integer ENT_this_yr_exemption_amt xs:integer ENT_this_yr_taxable_value xs:integer ENT_last_yr_tax_rate xs:decimal ENT_this_yr_estimated_taxes xs:decimal ENT_tax_ceiling xs:decimal NOT_total_estimated_tax xs:decimal 1 1
Figure 34 TAC Section 9.4037(d)(1)
<?xml version="1.0" encoding="utf-8" ?>
<xs:schema targetNamespace="TXAppraisalNotice.XSD" elementFormDefault="qualified"
xmlns="TXAppraisalNotice.XSD" xmlns:mstns="TXAppraisalNotice.xsd"
xmlns:xs="http://www.w3.org/2001/XMLSchema">
<xs:element name="notices">
<xs:complexType>
<xs:sequence>
<xs:element ref="notice" minOccurs="1" maxOccurs="unbounded" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="notice">
<xs:complexType>
<xs:sequence>
<xs:element name="CAD_appraisal_year" type="xs:integer" minOccurs="1" maxOccurs="1" />
<xs:element name="CAD_appraisal_office_phone" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="CAD_appraisal_office_fax" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="CAD_return_address" minOccurs="0" >
<xs:complexType>
<xs:sequence>
<xs:element name="CAD_office_name" type="xs:string" />
<xs:element name="CAD_address1" type="xs:string" />
<xs:element name="CAD_address2" type="xs:string" />
<xs:element name="CAD_address3" type="xs:string" />
<xs:element name="CAD_city" type="xs:string" />
<xs:element name="CAD_state" type="xs:string" />
<xs:element name="CAD_zip" type="xs:string" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="CAD_chief_appraiser" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="NOT_notice_date" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="NOT_protest_filing_deadline" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="NOT_protest_hearing_location" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="NOT_protest_hearing_begin_date" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_account_id" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_parcel_id" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_situs_address" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_description" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_acreage" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_exemption_list" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_appraiser_code" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_dba" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="PRP_values" minOccurs="2" maxOccurs="2" >
<xs:complexType>
<xs:sequence>
<xs:element name="PRP_year" type="xs:integer" />
<xs:element name="PRP_non_ag_land_market_value" type="xs:integer" />
<xs:element name="PRP_ag_land_prod_value" type="xs:integer" />
<xs:element name="PRP_ag_land_mkt_value" type="xs:integer" />
<xs:element name="PRP_improvement_value" type="xs:integer" />
<xs:element name="PRP_personal_value" type="xs:integer" />
<xs:element name="PRP_appraised_value" type="xs:integer" />
<xs:element name="PRP_homestead_cap" type="xs:integer" />
<xs:element name="PRP_assessed_value" type="xs:integer" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="OWN_owner_id" type="xs:string" minOccurs="1" maxOccurs="1" />
<xs:element name="OWN_ownership_percent" type="xs:integer" minOccurs="1" maxOccurs="1" />
<xs:element name="OWN_mailing_address" minOccurs="1" maxOccurs="1">
<xs:complexType>
<xs:sequence>
<xs:element name="OWN_name" type="xs:string" />
<xs:element name="OWN_address1" type="xs:string" />
<xs:element name="OWN_address2" type="xs:string" />
<xs:element name="OWN_address3" type="xs:string" />
<xs:element name="OWN_city" type="xs:string" />
<xs:element name="OWN_state" type="xs:string" />
<xs:element name="OWN_zip" type="xs:string" />
<xs:element name="OWN_country" type="xs:string" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="NOT_mailto_address" minOccurs="1" maxOccurs="1">
<xs:complexType>
<xs:sequence>
<xs:element name="NOT_name" type="xs:string" />
<xs:element name="NOT_address1" type="xs:string" />
<xs:element name="NOT_address2" type="xs:string" />
<xs:element name="NOT_address3" type="xs:string" />
<xs:element name="NOT_city" type="xs:string" />
<xs:element name="NOT_state" type="xs:string" />
<xs:element name="NOT_zip" type="xs:string" />
<xs:element name="NOT_country" type="xs:string" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="ENT_jurisdiction_row" maxOccurs="unbounded" >
<xs:complexType>
<xs:sequence>
<xs:element name="ENT_last_yr_taxable_value" type="xs:integer" />
<xs:element name="ENT_name" type="xs:string" />
<xs:element name="ENT_this_yr_assessed_value" type="xs:integer" />
<xs:element name="ENT_this_yr_exemption_amt" type="xs:integer" />
<xs:element name="ENT_this_yr_taxable_value" type="xs:integer" />
<xs:element name="ENT_last_yr_tax_rate" type="xs:decimal" />
<xs:element name="ENT_this_yr_estimated_taxes" type="xs:decimal" />
<xs:element name="ENT_tax_ceiling" type="xs:decimal" />
</xs:sequence>
</xs:complexType>
</xs:element>
<xs:element name="NOT_total_estimated_tax" minOccurs="1" maxOccurs="1" />
</xs:sequence>
</xs:complexType>
</xs:element>
</xs:schema>
