PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER H. TAX RECORD REQUIREMENTS
The Comptroller of Public Accounts proposes new §9.3006, concerning the notice of estimated taxes required to be delivered by county appraisal districts. The proposed rule implements Senate Bill 2, Section 36, 86th Legislature, 2019. The rule closely follows the language in Tax Code, §26.04(e-2) so as not to create an undue burden on county appraisal districts and to allow them flexibility to create their own notices, as long as they comply with the requirements in Tax Code, §26.04(e-2). The rule refers to proposed model form 50-313 that may be found at http://www.comptroller.texas.gov/forms/50-313.pdf.
Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposed new rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy.
Mr. Currah also has determined that the proposed new rule would have no fiscal impact on the state government, units of local government, or individuals. The proposed new rule would benefit the public by conforming the rule to current statute. There would be no anticipated significant economic cost to the public. The proposed new rule would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Korry Castillo, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.
This new section is proposed under Tax Code, §26.04 (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates), which requires the comptroller, with advice of the property tax administration advisory board, to adopt rules prescribing the form of the notice required by Tax Code, §26.04(e-2) and, which authorizes the comptroller to adopt rules regarding the format and delivery of the notice.
This new section implements Tax Code, §26.04, Subsections (e-2), (e-3) and (e-4) (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates).
§9.3006.Notice of Estimated Taxes Required to be Delivered by County Appraisal Districts.
(a) The chief appraiser shall include the following information in a notice of estimated taxes required under Tax Code, §26.04(e-2):
(1) A statement directing the property owner to an Internet website from which the owner may access information related to the actions take or proposed to be taken by each taxing unit in which the property is located that may affect the taxes imposed on the owner's property. The statement must include a heading that is in bold, capital letters in type larger than that used in the other provisions of the notice;
(2) A statement that the property owner may request from the county assessor-collector for the county in which the property is located, or if the county assessor-collector does not assess taxes for the county, the person who assess taxes for the county under Tax Code, §6.24(b), contact information for the assessor for each taxing unit which the property is located who must provide the information described in this subsection to the owner on request; and
(3) The name, address, and telephone number of the county assessor-collector for the county in which the property is located or, if the county assessor-collector does not assess taxes for the county, the person who assesses taxes for the county under Tax Code, §6.24(b).
(b) The chief appraiser may use the comptroller prescribed model form applicable to this section or use a different form that sets out the information listed in subsection (a) of this section.
(c) The chief appraiser of each appraisal district may determine the format and delivery of notice under this section, as long as the format and delivery comply with Tax Code, §26.04(e-2) and (e-3).
The agency certifies that legal counsel has reviewed the proposal and found it to be within the state agency's legal authority to adopt.
Filed with the Office of the Secretary of State on July 14, 2020.
TRD-202002894
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: August 30, 2020
For further information, please call: (512) 475-2220