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AN ACT
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relating to the appraisal for ad valorem tax purposes of property |
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located in more than one appraisal district and to the boundaries of |
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an appraisal district. |
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�������BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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�������SECTION�1.��Sections 6.02(a) and (b), Tax Code, are amended |
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to read as follows: |
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�������(a)��The [Except as otherwise provided by this section, the] |
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appraisal district's boundaries are the same as the county's |
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boundaries. |
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�������(b)��This section does not preclude the board of directors of |
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two or more adjoining appraisal districts from providing for the |
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operation of a consolidated appraisal district by interlocal |
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contract�[A taxing unit that has boundaries extending into two or
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more counties may choose to participate in only one of the appraisal
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districts.
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In that event, the boundaries of the district chosen
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extend outside the county to the extent of the unit's boundaries.
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To be effective, the choice must be approved by resolution of the
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board of directors of the district chosen.
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The choice of a school
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district to participate in a single appraisal district does not
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apply to property annexed to the school district under Subchapter C
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or G, Chapter 41, Education Code, unless:
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�������������[(1)
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the school district taxes property other than
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property annexed to the district under Subchapter C or G, Chapter
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41, Education Code, in the same county as the annexed property; or
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�������������[(2)
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the annexed property is contiguous to property in
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the school district other than property annexed to the district
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under Subchapter C or G, Chapter 41, Education Code]. |
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�������SECTION�2.��Section 25.17, Tax Code, is amended to read as |
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follows: |
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�������Sec.�25.17.��PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL |
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DISTRICT BOUNDARIES. (a) If real property is located partially |
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outside and partially inside a taxing unit's boundaries, the |
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portion inside the unit's boundaries shall be listed separately |
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from the remaining portion. |
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�������(b)��If real property is located partially inside the |
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boundaries of more than one appraisal district, the chief |
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appraisers who are responsible for appraising the property shall to |
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the greatest extent practicable coordinate their appraisals of each |
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portion of the property to ensure to the greatest extent possible |
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that the property as a whole is appraised at its market value. |
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�������SECTION�3.��Section 41.097(a), Education Code, is amended to |
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read as follows: |
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�������(a)��The total amount required under Section 41.093 for a |
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district to purchase attendance credits under this subchapter for |
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any school year is reduced by an amount equal to the product of the |
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district's total�costs under Section 6.06, Tax Code, for the |
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[central] appraisal district or districts�in which it participates |
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multiplied by a percentage that is computed by dividing the total |
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amount required under Section 41.093 by the total amount of taxes |
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imposed in the district for that year less any amounts paid into a |
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tax increment fund under Chapter 311, Tax Code. |
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�������SECTION�4.��Section 41.210(b), Education Code, is amended to |
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read as follows: |
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�������(b)��As soon as practicable after the detachment and |
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annexation of property, the chief appraiser of the appraisal |
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district in which the property is located [for the school district
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from which the property is detached] shall send a written notice of |
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the detachment and annexation to the owner of any property taxable |
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in a different school district as a result of the detachment and |
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annexation. The notice must include the name of the school district |
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by which the property is taxable after the detachment and |
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annexation. |
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�������SECTION�5.��The following statutes are repealed: |
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�������������(1)��Section 13.007, Education Code; |
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�������������(2)��Sections 6.02(c), (d), (e), (f), and (g), Tax |
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Code; |
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�������������(3)��Section 6.025, Tax Code; and |
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�������������(4)��Section 6.03(m), Tax Code. |
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�������SECTION�6.��(a) �The changes in law made by this Act relating |
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to the appraisal of property for ad valorem tax purposes apply only |
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to the appraisal of property for a tax year that begins on or after |
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January 1, 2008. |
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�������(b)��The term of each appraisal district director in an |
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appraisal district described by Section 6.025, Tax Code, as that |
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law existed immediately before September 1, 2007, serving a |
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staggered term that but for this subsection would expire after |
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January 1, 2008, expires on January 1, 2008. The appraisal district |
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board of directors shall fill the vacant directorships as soon as |
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practicable after January 1, 2008, as provided by Section 6.03(l), |
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Tax Code. |
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�������(c)��Notwithstanding Section 6.03, Tax Code, a taxing unit is |
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entitled to vote in 2007 for appraisal district directors for terms |
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beginning on January 1, 2008, in each appraisal district in which |
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the taxing unit will participate in 2008 under the law as amended by |
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this Act. The voting entitlement of each taxing unit entitled to |
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vote for directors in 2007 is determined for each appraisal |
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district by: |
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�������������(1)�� dividing the total dollar amount of property |
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taxes imposed by the taxing unit for the 2006 tax year in the county |
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for which the appraisal district is established by the sum of all |
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the total dollar amounts of property taxes imposed in that county |
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for that year by each taxing unit that is entitled to vote for |
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directors of that appraisal district under this subsection in 2007; |
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�������������(2)��multiplying the quotient by 1,000; |
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�������������(3)��rounding the product to the nearest whole number; |
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and |
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�������������(4)��multiplying the result by the number of |
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directorships to be filled. |
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�������(d)��A taxing unit located in two or more counties is |
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entitled to vote in the appraisal district established for each |
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county in which it is located, but only the taxes imposed in 2006 in |
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the county for which a district is established are used to calculate |
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the 2007 voting entitlement in that district. |
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�������(e)��Notwithstanding Section 6.06, Tax Code, not later than |
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September 15, 2007, the chief appraiser of each appraisal district |
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shall revise the proposed 2008 budget for the district, if |
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necessary, to account for the changes in law made by this Act. |
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�������(f)��Notwithstanding Section 6.06, Tax Code, for the 2008 tax |
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year, each taxing unit participating in an appraisal district in |
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2008 is allocated a portion of the amount of the 2008 budget for the |
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district equal to the proportion that the total dollar amount of |
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property taxes imposed in the county for which the district is |
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established by the unit for the 2007 tax year bears to the sum of the |
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total dollar amount of property taxes imposed in the county by each |
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participating unit for that year. If a taxing unit participates in |
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two or more appraisal districts in 2008, only the 2007 taxes imposed |
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in the county for which a district is established are used to |
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calculate the unit's cost allocations for 2008 in that district. |
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�������SECTION�7.��(a) �Except as provided by Subsection (b) of this |
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section, this Act takes effect January 1, 2008. |
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�������(b)��This section and Section 6 of this Act take effect |
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September 1, 2007. |
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______________________________ |
______________________________ |
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���President of the Senate |
Speaker of the House����� |
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�������I certify that H.B. No. 1010 was passed by the House on March |
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28, 2007, by the following vote:��Yeas 131, Nays 9, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House��� |
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�������I certify that H.B. No. 1010 was passed by the Senate on May |
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17, 2007, by the following vote:��Yeas 30, Nays 1. |
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______________________________ |
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Secretary of the Senate���� |
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APPROVED:��_____________________ |
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�������������������Date���������� |
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����������_____________________ |
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�����������������Governor������� |