PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 9. PROPERTY TAX ADMINISTRATION
SUBCHAPTER H. TAX RECORD REQUIREMENTS
The Comptroller of Public Accounts adopts amendments to §9.3006, concerning notice of estimated taxes required to be delivered by county appraisal districts, without changes to the proposed text as published in the August 23, 2024, issue of the Texas Register (49 TexReg 6409). The rule will not be republished.
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.
The comptroller received comments regarding adoption of the amendments from Larry Gaddes, Williamson County Tax Assessor-Collector and Jane Ridgway.
Mr. Gaddes comments that "the rule instructs the assessor for each taxing unit to post the required language on the taxing unit's website. If a taxing unit fails to post the required language, the assessor is presumed to have failed to do so. The assessor has no authority, access, or administrative ability to compel the taxing unit to post the required language." The comptroller thanks Mr. Gaddes for submitting this comment, but declines to make changes to the rule in response to this comment because the rule reflects the language in Tax Code, §26.04(e-2).
Ms. Ridgway expressed her disapproval of the notice no longer being delivered by mail, stating that elderly people like herself do not access information like this electronically or online. The comptroller thanks Ms. Ridgway for submitting this comment, but is unable to change the rule because the legislature amended the statute to eliminate the requirement to deliver the notice by mail.
The comptroller adopts 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).
The agency certifies that legal counsel has reviewed the adoption and found it to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on October 3, 2024.
TRD-202404725
Victoria North
General Counsel for Fiscal and Agency Affairs
Comptroller of Public Accounts
Effective date: October 23, 2024
Proposal publication date: August 23, 2024
For further information, please call: (512) 475-2220