PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER C. APPRAISAL DISTRICT ADMINISTRATION
The Comptroller of Public Accounts proposes amendments to §9.415, concerning applications for property tax exemptions. The comptroller proposes the amendments due to changes to Tax Code, §11.43 (Application for Exemption) made by Senate Bill 1381, 88th Legislature, R.S., 2023.
Because Tax Code, §11.43 was amended to require the chief appraiser to allow the surviving spouse of a qualified individual age 65 or older or disabled to continue claiming the residence homestead exemption without requiring the surviving spouse to file a new application under certain circumstances, the amendment removes subsection (b) as unnecessary.
Subsequent subsections are relettered.
Brad Reynolds, Chief Revenue Estimator, has determined that during the first five years that the proposed amended 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 rule's applicability; and will not positively or adversely affect this state's economy.
Mr. Reynolds also has determined that the proposed amended rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amended rule would benefit the public by conforming the rule to current statute and improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed amended rule would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, 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.
The amendments are proposed under Tax Code, §5.03 (Powers and Duties Generally), which provides the comptroller with the authority to prescribe, adopt, and enforce rules relating to establishing minimum standards for the administration and operation of an appraisal district.
The amendments implement Tax Code §11.43 (Application for Exemption).
§9.415.Applications for Property Tax Exemptions.
(a) With the application for exemption for residence homesteads, the appraisal office shall:
(1) provide a list of taxing units served by the appraisal district, together with all residential homestead exemptions each offers; or
(2) provide the appraisal district's name and appraisal district's phone number on the form, with an instruction that the property owner may call the appraisal district to determine what homestead exemptions are offered by the property owner's taxing units.
[(b) If the chief appraiser learns
of the death of a person qualified for over-65 or disabled homestead
exemptions (Tax Code, §11.13) and it appears that the person's
spouse has acquired ownership of the homestead, the chief appraiser
should require the surviving spouse to file a new homestead exemption
application. Based on the information provided in the new application,
the chief appraiser shall determine whether the surviving spouse qualifies
for homestead exemptions, including over-65 or disabled exemptions,
and whether the surviving spouse may retain the tax ceiling for school
tax purposes established on the homestead by the decedent.]
(b) [(c)] The comptroller may
prescribe forms for use in the administration of the ad valorem tax
exemptions. The prescribed forms will not be adopted by rule unless
required by statute. If a form is prescribed for a particular purpose,
the content of a form used by the appraisal district must comply with
the most recently prescribed form as of the date specified.
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 August 9, 2024.
TRD-202403655
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 22, 2024
For further information, please call: (512) 475-2220
The Comptroller of Public Accounts proposes amendments to §9.3006, concerning notice of estimated taxes required to be delivered by county appraisal districts.
The amendments reflect the changes to Tax Code, §26.04 (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates) made by House Bill 3273, 88th Legislature, R.S., 2023, which changed the method of delivery from mail and email to posting online and publication, and added the assessor collector of each of the taxing units to the process.
The amendments update the title of the section to conform to the changes made by House Bill 3273.
The amendments to subsection (a), as required by House Bill 3273, subject the assessor collector for each taxing unit participating in the appraisal district to the requirement to post notice; add information in new paragraph (4) that House Bill 3273 requires to be included in the notice; and correct a typo.
The amendment to subsection (b) adds the assessor collector for each taxing unit participating in the appraisal district to the subsection, which allows them to use the comptroller prescribed model form or a different form that sets out the information listed in subsection (a).
The amendments to subsection (c) add the assessor collector for each taxing unit participating in the appraisal district and replace delivery with posting and publication, as required by House Bill 3273.
Brad Reynolds, Chief Revenue Estimator, has determined that during the first five years that the proposed amended 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 rule's applicability; and will not positively or adversely affect this state's economy.
Mr. Reynolds also has determined that the proposed amended rule would have no significant fiscal impact on the state government, units of local government, or individuals. The proposed amended rule would benefit the public by conforming the rule to current statute and improving the clarity and implementation of the section. There would be no significant anticipated economic cost to the public. The proposed amended rule would have no significant fiscal impact on small businesses or rural communities.
You may submit comments on the proposal to Shannon Murphy, 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.
The comptroller proposes the amendments under Tax Code, §26.04 (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates), which authorizes the comptroller to, with advice of the property tax administration advisory board, adopt rules prescribing the form of notice required by subsection (e-2), and authorizes the comptroller to adopt rules regarding the format, posting and publication of the notice.
The amendments implement Tax Code, §26.04 (Submission of Roll to Governing Body; No-New Revenue and Voter-Approval Tax Rates).
§9.3006.Notice of Estimated Taxes Required
to be Posted [Delivered] by County Appraisal
Districts and Taxing Unit Assessors.
(a) The chief appraiser and assessor collector for each taxing unit participating in the appraisal district 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 taken [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); and
(4) Instructions describing how a property owner may register on the appraisal district's Internet website to have notifications regarding updates to the property tax database delivered to the owner by e-mail.
(b) The chief appraiser and assessor collector for each taxing unit participating in the appraisal district 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 and
the assessor collector for each taxing unit participating in the appraisal
district may determine the format, posting, and publication [and delivery] of notice under this section, as long as the format, posting, and publication [delivery]
comply with Tax Code, §26.04(e-2), [and]
(e-3), and (e-6).
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 August 5, 2024.
TRD-202403600
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Earliest possible date of adoption: September 22, 2024
For further information, please call: (512) 475-2220