- Filing Forms Revised
New Laws Refine Motor Vehicle, Heavy Equipment, Mobile Home Inventory
- Rylander Reports
- Amended Property Tax Rules with Forms
- House Bill 1037
Law Changes for Property Appraised By More Than One Appraisal District
- 2000 Property Tax Calendar
- Comptroller Plans Appraisal Review Board (ARB) Training
- 2000 ARB Schedule of Dates and Locations
- Comptroller Refunds Companies $10 Million Paid in School Taxes
- Oil and Natural Gas Price Escalation Forecast
Law Changes for Property Appraised
By More Than One Appraisal District
The Property Tax Code requires county appraisal districts (CADs) to work together in appraising and listing property that lies in more than one CAD's boundaries. Beginning January 1, 2000, the law will change that process for CADs and the notice sent to property owners with overlapping property.Background
CAD boundaries don't follow county boundaries, but follow the boundaries of the taxing units that participate in the CAD. So, CADs may have overlapping boundaries and appraise the same properties for different taxing units. Some CADs list and appraise a property for one taxing unit, while the neighboring CAD(s) do the work on that property for another taxing unit.Tax year 2000 changes
Section 6.025, Tax Code, requires CADs to share information in their records with the other CADs that must appraise the property. The CADs must work together to eliminate differences in information and coordinate their appraisal activities to encourage the same value on the same property.
In 1997, the Legislature added changes to require that CADs appraise these overlapping properties at the same value. If the CADs didn't agree on the same proposed value by May 1, the districts were required to average the proposed values. Property owners could also protest to only one appraisal review board (ARB) on the overlapping property's value. If one ARB changed the property's appraised value, then the other CADs' chief appraisers were required to change the property's appraised value in their CADs.
The Legislature also provided in 1997 that homeowners may apply at only one of the appraisal districts for homestead exemptions. The other CADs would recognize the exemption application and also grant any exemptions offered by taxing units that taxed the homestead.
House Bill (HB) 1037 repeals most of the law changes added by the 75th Texas Legislature in 1997. HB 1037 adds language to have CADs coordinate their appraisal activities "to the extent practicable" so as to "encourage" and facilitate the appraisal of the same property at the same value.What doesn't change
Beginning with the 2000 tax year, CADs do not have to agree on a proposed value for a property by May 1. Again, CADs are "encouraged" to appraise the same property at the same value, but are not required to arrive at the same appraised value.
Beginning with the 2000 tax year, CADs
do not have to agree on a proposed value for an
overlapping property by May 1.
HB 1037 repeals the provision that a property owner could protest the proposed value of a property located in more than one CAD to only one ARB. Beginning in tax year 2000, property owners must file protests with each district's ARB if they disagree with that CAD's proposed value.
HB 1037 also eliminates the provision that a homeowner may apply only at one CAD and receive the exemptions in the other CAD. Beginning in tax year 2000, these homeowners must file in each CAD office that appraises their homestead to receive any applicable exemptions.
Property owners are required to file changes in current mailing address, property ownership, or any other information that helps the CAD list and appraise the property with each CAD.CAD notice to owner
To receive special appraisal for agricultural or timberland based on the land's productivity value, or any of the other special appraisals, the owners must apply to each CAD.
Owners required to render their property must do so to each CAD in which their property is located. A property rendition lists an owner's property and allows the owner to give an opinion of value.
Section 6.025 requires appraisal districts to send property owners a written advisory on the requirements of having the same property in two or more CADs. The State Comptroller is required to prescribe that notice. The Comptroller notice in this issue changes the one prescribed after the 1997 legislative session (and used for tax years 1998 and 1999). This revised notice should be used beginning with tax year 2000. The Comptroller's Property Tax Division will mail this revised form to each CAD with other new and amended forms when the other forms are adopted.
CADs may send this notice at any time after January 1, 2000. Section 6.025 states that the CADs may send this notice when they send the notices of appraised value, usually in April.
For questions about HB 1037 or the revised notice, call the Property Tax Division's technical assistance hotline at 1-800-252-9121. In the Austin area, call 305-9999.
NOTICE OF PROPERTY OWNERS IN OVERLAPPING APPRAISAL DISTRICTS
Comptroller Form # 50-271 (11-99/3)