85R3225 LHC-D     By: Murphy H.B. No. 801       A BILL TO BE ENTITLED   AN ACT   relating to the repeal of the additional ad valorem taxes imposed as   a result of certain changes in the use of open-space land appraised   as agricultural land.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1.07(d), Tax Code, is amended to read as   follows:          (d)  A notice required by Section 11.43(q), 11.45(d),   23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), [23.55(e),]   23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent   by certified mail.          SECTION 2.   Section 23.20(g), Tax Code, is amended to read   as follows:          (g)  A waiver of a special appraisal of property under   Subchapter C, [D,] E, F, or G [of this chapter] does not constitute   a change of use of the property or diversion of the property to   another use for purposes of the imposition of additional taxes   under any of those subchapters.          SECTION 3.   Section 23.52(e), Tax Code, is amended to read   as follows:          (e)  The [For the purposes of Section 23.55 of this code,   the] chief appraiser [also] shall determine the market value of   qualified open-space land and shall record both the market value   and the appraised value in the appraisal records.          SECTION 4.  Section 23.551(a), Tax Code, is amended to read   as follows:          (a)  If land appraised as provided by this subchapter is   owned by an individual 65 years of age or older, before making a   determination that [a change in use of] the land is no longer   eligible for appraisal under this subchapter [has occurred], the   chief appraiser shall deliver a written notice to the owner stating   that the chief appraiser believes [a change in use of] the land may   no longer be eligible for appraisal under this subchapter [have   occurred].          SECTION 5.   Sections 31.01(c) and (c-1), Tax Code, are   amended to read as follows:          (c)  The tax bill or a separate statement accompanying the   tax bill shall:                (1)  identify the property subject to the tax;                (2)  state the appraised value, assessed value, and   taxable value of the property;                (3)  if the property is land appraised as provided by   Subchapter C, [D,] E, or H, Chapter 23, state the market value and   the taxable value for purposes of deferred or additional taxation   as provided by Section 23.46, [23.55,] 23.76, or 23.9807, as   applicable;                (4)  if the property is land appraised as provided by   Subchapter D, Chapter 23, state the market value of the land;                (5)  state the assessment ratio for the unit;                (6) [(5)]  state the type and amount of any partial   exemption applicable to the property, indicating whether it applies   to appraised or assessed value;                (7) [(6)]  state the total tax rate for the unit;                (8) [(7)]  state the amount of tax due, the due date,   and the delinquency date;                (9) [(8)]  explain the payment option and discounts   provided by Sections 31.03 and 31.05, if available to the unit's   taxpayers, and state the date on which each of the discount periods   provided by Section 31.05 concludes, if the discounts are   available;                (10) [(9)]  state the rates of penalty and interest   imposed for delinquent payment of the tax;                (11) [(10)]  include the name and telephone number of   the assessor for the unit and, if different, of the collector for   the unit;                (12) [(11)]  for real property, state for the current   tax year and each of the preceding five tax years:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the unit;                      (C)  the amount of taxes imposed on the property   by the unit; and                      (D)  the difference, expressed as a percent   increase or decrease, as applicable, in the amount of taxes imposed   on the property by the unit compared to the amount imposed for the   preceding tax year; and                (13) [(12)]  for real property, state the differences,   expressed as a percent increase or decrease, as applicable, in the   following for the current tax year as compared to the fifth tax year   before that tax year:                      (A)  the appraised value and taxable value of the   property;                      (B)  the total tax rate for the unit; and                      (C)  the amount of taxes imposed on the property   by the unit.          (c-1)  If for any of the preceding six tax years any   information required by Subsection (c)(12) [(c)(11)] or (13) [(12)]   to be included in a tax bill or separate statement is unavailable,   the tax bill or statement must state that the information is not   available for that year.          SECTION 6.  Section 41.41(a), Tax Code, is amended to read as   follows:          (a)  A property owner is entitled to protest before the   appraisal review board the following actions:                (1)  determination of the appraised value of the   owner's property or, in the case of land appraised as provided by   Subchapter C, D, E, or H, Chapter 23, determination of its appraised   or market value;                (2)  unequal appraisal of the owner's property;                (3)  inclusion of the owner's property on the appraisal   records;                (4)  denial to the property owner in whole or in part of   a partial exemption;                (5)  determination that the owner's land does not   qualify for appraisal as provided by Subchapter C, D, E, or H,   Chapter 23;                (6)  identification of the taxing units in which the   owner's property is taxable in the case of the appraisal district's   appraisal roll;                (7)  determination that the property owner is the owner   of property;                (8)  a determination that a change in use of land   appraised under Subchapter C, [D,] E, or H, Chapter 23, has   occurred; or                (9)  any other action of the chief appraiser, appraisal   district, or appraisal review board that applies to and adversely   affects the property owner.          SECTION 7.  Section 41.44(a), Tax Code, is amended to read as   follows:          (a)  Except as provided by Subsections (b), (b-1), (c),   (c-1), and (c-2), to be entitled to a hearing and determination of a   protest, the property owner initiating the protest must file a   written notice of the protest with the appraisal review board   having authority to hear the matter protested:                (1)  before May 1 or not later than the 30th day after   the date that notice to the property owner was delivered to the   property owner as provided by Section 25.19, if the property is a   single-family residence that qualifies for an exemption under   Section 11.13, whichever is later;                (2)  before June 1 or not later than the 30th day after   the date that notice was delivered to the property owner as provided   by Section 25.19 in connection with any other property, whichever   is later;                (3)  in the case of a protest of a change in the   appraisal records ordered as provided by Subchapter A of this   chapter or by Chapter 25, not later than the 30th day after the date   notice of the change is delivered to the property owner;                (4)  in the case of a determination that a change in the   use of land appraised under Subchapter C, [D,] E, or H, Chapter 23,   has occurred, not later than the 30th day after the date the notice   of the determination is delivered to the property owner; or                (5)  in the case of a determination of eligibility for a   refund under Section 23.1243, not later than the 30th day after the   date the notice of the determination is delivered to the property   owner.          SECTION 8.  Section 60.022, Agriculture Code, is amended to   read as follows:          Sec. 60.022.  CONTENTS OF PETITION.  A petition filed under   Section 60.021 must:                (1)  describe the boundaries of the proposed district   by metes and bounds or by lot and block number, if there is a   recorded map or plat and survey of the area;                (2)  include a name for the proposed district, which   must include the term "Agricultural Development District";                (3)  be signed by the landowners of any land to be   included within the proposed district and provide an acknowledgment   consistent with Section 121.001, Civil Practice and Remedies Code,   that the landowners desire the land to be included in the district;                (4)  include the names of at least five persons who are   willing and qualified to serve as temporary directors of the   district;                (5)  name each county in which any agricultural   facilities to be owned by the district are to be located;                (6)  name each municipality in which any part of the   district is to be located;                (7)  state the general nature of the proposed   development and the cost of the development as then estimated by the   petitioners;                (8)  state the necessity and feasibility of the   proposed district and whether the district will serve the public   purpose of furthering agricultural interests;                (9)  include a pledge that the district will make   payments in lieu of taxes to any school district and county in which   any real property to be owned by the district is located, in [as   follows:                      [(A)]  annual payments to each entity that are   equal to the amount of taxes imposed on the real property by the   entity in the year of the district's creation; and                      [(B)     a payment to each entity equal to the amount   that would be due under Section 23.55, Tax Code, on the district's   date of creation; and]                (10)  include a pledge that, if the district employs   more than 50 persons, the district will make payments in lieu of   taxes to any school district, in addition to those made under   Subdivision (9), in an amount negotiated between the district and   the school district.          SECTION 9.  Section 21.0421(e), Property Code, is amended to   read as follows:          (e)  This section does not:                (1)  authorize groundwater rights appraised separately   from the real property under this section to be appraised   separately from real property for property tax appraisal purposes;   or                (2)  subject real property condemned for the purpose   described by Subsection (a) to an additional tax as provided by   Section 23.46 [or 23.55], Tax Code.          SECTION 10.  The following provisions of the Tax Code are   repealed:                (1)  Section 23.55; and                (2)  Sections 23.58(c) and (d).          SECTION 11.  The repeal of Section 23.55, Tax Code, by this   Act does not affect an additional tax imposed as a result of a   change of use of land appraised under Subchapter D, Chapter 23, Tax   Code, that occurred before the effective date of this Act, and the   former law is continued in effect for purposes of that tax.          SECTION 12.  This Act takes effect September 1, 2017.