88S30057 TJB-F     By: Hinojosa S.B. No. 42       A BILL TO BE ENTITLED   AN ACT   relating to the calculation of certain ad valorem tax rates of a   taxing unit for a year in which a property owner provides notice   that the owner intends to appeal an order of an appraisal review   board determining a protest by the owner regarding the appraisal of   the owner's property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  (a) Section 26.012, Tax Code, is amended by   adding Subdivisions (1-a), (1-b), (1-c), (2-a), and (20) to read as   follows:                (1-a)  "Affected taxing unit" means a taxing unit:                      (A)  that is wholly or partly located in a county   that:                            (i)  has a population of less than 500,000;   and                            (ii)  is located on the Gulf of Mexico; and                      (B)  in which one or more parcels of property are   located that are included as part of anticipated substantial   litigation.                (1-b)  "Anticipated substantial litigation" means one   or more appeals filed or intended to be filed under Chapter 42 for a   tax year by a single property owner or by one or more associated   business entities of a single property owner of one or more orders   of an appraisal review board determining one or more protests by the   owner or entities of the taxable value of one or more parcels of   property located in an affected taxing unit that have an aggregate   contested taxable value of more than $1 billion.                (1-c)  "Associated business entity" means a subsidiary   or other associated business entity of a property owner.                (2-a)  "Contested taxable value" means the portion of   the taxable value of property that is in dispute.                (20)  "Uncontested taxable value" means the portion of   the taxable value of property that is not in dispute.          (b)  Sections 26.012(1-a), (1-b), (1-c), (2-a), and (20),   Tax Code, as added by this Act, expire December 31, 2025.          SECTION 2.  Section 26.012(6), Tax Code, as effective   January 1, 2024, is amended to read as follows:                (6)  "Current total value" means the total taxable   value of property listed on the appraisal roll for the current year,   including all appraisal roll supplements and corrections as of the   date of the calculation, less the taxable value of property   exempted for the current tax year for the first time under Section   11.31 or 11.315, except that:                      (A)  the current total value for a school district   excludes:                            (i)  the total value of homesteads that   qualify for a tax limitation as provided by Section 11.26;                            (ii)  new property value of property that is   subject to an agreement entered into under former Subchapter B or C,   Chapter 313; and                            (iii)  new property value of property that   is subject to an agreement entered into under Subchapter T, Chapter   403, Government Code; [and]                      (B)  the current total value for a county,   municipality, or junior college district excludes the total value   of homesteads that qualify for a tax limitation provided by Section   11.261; and                      (C)  the current total value of an affected taxing   unit excludes the portion of the aggregate taxable value of all of   the property located in the taxing unit that is included as part of   anticipated substantial litigation that consists of contested   taxable value.          SECTION 3.  Effective January 1, 2026, Section 26.012(6),   Tax Code, as effective January 1, 2024, is amended to read as   follows:                (6)  "Current total value" means the total taxable   value of property listed on the appraisal roll for the current year,   including all appraisal roll supplements and corrections as of the   date of the calculation, less the taxable value of property   exempted for the current tax year for the first time under Section   11.31 or 11.315, except that:                      (A)  the current total value for a school district   excludes:                            (i)  the total value of homesteads that   qualify for a tax limitation as provided by Section 11.26;                            (ii)  new property value of property that is   subject to an agreement entered into under former Subchapter B or C,   Chapter 313; and                            (iii)  new property value of property that   is subject to an agreement entered into under Subchapter T, Chapter   403, Government Code; and                      (B)  the current total value for a county,   municipality, or junior college district excludes the total value   of homesteads that qualify for a tax limitation provided by Section   11.261.          SECTION 4.  Section 26.04(d-3), Tax Code, is amended to read   as follows:          (d-3)  As soon as practicable after the designated officer or   employee calculates the no-new-revenue tax rate and the   voter-approval tax rate of the taxing unit, the designated officer   or employee shall submit the tax rate calculation forms used in   calculating the rates to the county assessor-collector for each   county in which all or part of the territory of the taxing unit is   located. If an amount described by Section 26.012(6)(C) is excluded   from the current total value of an affected taxing unit for a tax   year, the designated officer or employee for the taxing unit shall   include as an addendum to the tax rate calculation forms for that   tax year documentation that supports the exclusion.           SECTION 5.  Effective January 1, 2026, Section 26.04(d-3),   Tax Code, is amended to read as follows:          (d-3)  As soon as practicable after the designated officer or   employee calculates the no-new-revenue tax rate and the   voter-approval tax rate of the taxing unit, the designated officer   or employee shall submit the tax rate calculation forms used in   calculating the rates to the county assessor-collector for each   county in which all or part of the territory of the taxing unit is   located.          SECTION 6.  Section 26.16(d-1), Tax Code, is amended to read   as follows:          (d-1)  In addition to posting the information described by   Subsection (a), the county assessor-collector shall post on the   Internet website of the county for each taxing unit all or part of   the territory of which is located in the county:                (1)  the tax rate calculation forms used by the   designated officer or employee of each taxing unit to calculate the   no-new-revenue and voter-approval tax rates of the taxing unit for   the most recent five tax years beginning with the 2020 tax year, as   certified by the designated officer or employee under Section   26.04(d-2), along with the addendum to those forms required by   Section 26.04(d-3), if applicable; and                (2)  the name and official contact information for each   member of the governing body of the taxing unit.          SECTION 7.  Effective January 1, 2026, Section 26.16(d-1),   Tax Code, is amended to read as follows:          (d-1)  In addition to posting the information described by   Subsection (a), the county assessor-collector shall post on the   Internet website of the county for each taxing unit all or part of   the territory of which is located in the county:                (1)  the tax rate calculation forms used by the   designated officer or employee of each taxing unit to calculate the   no-new-revenue and voter-approval tax rates of the taxing unit for   the most recent five tax years beginning with the 2020 tax year, as   certified by the designated officer or employee under Section   26.04(d-2); and                (2)  the name and official contact information for each   member of the governing body of the taxing unit.          SECTION 8.  Sections 26.17(e) and (f), Tax Code, are amended   to read as follows:          (e)  The officer or employee designated by the governing body   of each taxing unit in which the property is located to calculate   the no-new-revenue tax rate and the voter-approval tax rate for the   taxing unit must electronically incorporate into the database:                (1)  the information described by Subsections (b)(5),   (6), (7), (12), and (13), as applicable, as the information becomes   available; and                (2)  the tax rate calculation forms prepared under   Section 26.04(d-1), along with the addendum to those forms required   by Section 26.04(d-3), if applicable, at the same time the   designated officer or employee submits the tax rates to the   governing body of the taxing unit under Section 26.04(e).          (f)  The chief appraiser shall make the information   described by Subsection (e)(1) and the tax rate calculation forms,   along with the addendum to those forms required by Section   26.04(d-3), if applicable, described by Subsection (e)(2)   available to the public not later than the third business day after   the date the information and forms are incorporated into the   database.          SECTION 9.  Effective January 1, 2026, Sections 26.17(e) and   (f), Tax Code, are amended to read as follows:          (e)  The officer or employee designated by the governing body   of each taxing unit in which the property is located to calculate   the no-new-revenue tax rate and the voter-approval tax rate for the   taxing unit must electronically incorporate into the database:                (1)  the information described by Subsections (b)(5),   (6), (7), (12), and (13), as applicable, as the information becomes   available; and                (2)  the tax rate calculation forms prepared under   Section 26.04(d-1) at the same time the designated officer or   employee submits the tax rates to the governing body of the taxing   unit under Section 26.04(e).          (f)  The chief appraiser shall make the information   described by Subsection (e)(1) and the tax rate calculation forms   described by Subsection (e)(2) available to the public not later   than the third business day after the date the information and forms   are incorporated into the database.          SECTION 10.  Subchapter C, Chapter 41, Tax Code, is amended   by adding Section 41.48 to read as follows:          Sec. 41.48.  NOTICE OF CERTAIN APPEALS. (a) In this section,   "affected taxing unit," "anticipated substantial litigation,"   "associated business entity," and "uncontested taxable value" have   the meanings assigned by Section 26.012.          (b)  A property owner or associated business entity of the   owner that intends to file an appeal under Chapter 42 that is part   of anticipated substantial litigation shall submit to the collector   for each affected taxing unit in which the property included in the   litigation is located the total amount of uncontested taxable value   of all property located in the taxing unit that may be the subject   of an appeal by the property owner or entity and that is part of the   litigation.           (c)  A property owner or associated business entity of the   property owner must submit the information required to be submitted   under this section not later than the earlier of August 7 or the   21st day after the date the first hearing regarding a protest of the   value of any property included in the anticipated substantial   litigation is conducted under this chapter.          (d)  This section expires December 31, 2025.          SECTION 11.  (a) This section takes effect only if the   constitutional amendment proposed by H.J.R. 2, 88th Legislature,   2nd Called Session, 2023, is approved by the voters.          (b)  Section 403.302(d), Government Code, is amended to read   as follows:          (d)  For the purposes of this section, "taxable value" means   the market value of all taxable property less:                (1)  the total dollar amount of any residence homestead   exemptions lawfully granted under Section 11.13(b) or (c), Tax   Code, in the year that is the subject of the study for each school   district;                (2)  one-half of the total dollar amount of any   residence homestead exemptions granted under Section 11.13(n), Tax   Code, in the year that is the subject of the study for each school   district;                (3)  the total dollar amount of any exemptions granted   before May 31, 1993, within a reinvestment zone under agreements   authorized by Chapter 312, Tax Code;                (4)  subject to Subsection (e), the total dollar amount   of any captured appraised value of property that:                      (A)  is within a reinvestment zone created on or   before May 31, 1999, or is proposed to be included within the   boundaries of a reinvestment zone as the boundaries of the zone and   the proposed portion of tax increment paid into the tax increment   fund by a school district are described in a written notification   provided by the municipality or the board of directors of the zone   to the governing bodies of the other taxing units in the manner   provided by former Section 311.003(e), Tax Code, before May 31,   1999, and within the boundaries of the zone as those boundaries   existed on September 1, 1999, including subsequent improvements to   the property regardless of when made;                      (B)  generates taxes paid into a tax increment   fund created under Chapter 311, Tax Code, under a reinvestment zone   financing plan approved under Section 311.011(d), Tax Code, on or   before September 1, 1999; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (5)  the total dollar amount of any captured appraised   value of property that:                      (A)  is within a reinvestment zone:                            (i)  created on or before December 31, 2008,   by a municipality with a population of less than 18,000; and                            (ii)  the project plan for which includes   the alteration, remodeling, repair, or reconstruction of a   structure that is included on the National Register of Historic   Places and requires that a portion of the tax increment of the zone   be used for the improvement or construction of related facilities   or for affordable housing;                      (B)  generates school district taxes that are paid   into a tax increment fund created under Chapter 311, Tax Code; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (6)  the total dollar amount of any exemptions granted   under Section 11.251 or 11.253, Tax Code;                (7)  the difference between the comptroller's estimate   of the market value and the productivity value of land that   qualifies for appraisal on the basis of its productive capacity,   except that the productivity value estimated by the comptroller may   not exceed the fair market value of the land;                (8)  the portion of the appraised value of residence   homesteads of individuals who receive a tax limitation under   Section 11.26, Tax Code, on which school district taxes are not   imposed in the year that is the subject of the study, calculated as   if the residence homesteads were appraised at the full value   required by law;                (9)  a portion of the market value of property not   otherwise fully taxable by the district at market value because of   action required by statute or the constitution of this state, other   than Section 11.311, Tax Code, that, if the tax rate adopted by the   district is applied to it, produces an amount equal to the   difference between the tax that the district would have imposed on   the property if the property were fully taxable at market value and   the tax that the district is actually authorized to impose on the   property, if this subsection does not otherwise require that   portion to be deducted;                (10)  the market value of all tangible personal   property, other than manufactured homes, owned by a family or   individual and not held or used for the production of income;                (11)  the appraised value of property the collection of   delinquent taxes on which is deferred under Section 33.06, Tax   Code;                (12)  the portion of the appraised value of property   the collection of delinquent taxes on which is deferred under   Section 33.065, Tax Code;                (13)  the amount by which the market value of property   to which Section 23.23 or 23.231, Tax Code, applies exceeds the   appraised value of that property as calculated under Section 23.23   or 23.231, Tax Code, as applicable; [and]                (14)  the total dollar amount of any exemptions granted   under Section 11.35, Tax Code; and                (15)  the amount excluded from the current total value   of the district under Section 26.012(6)(C), Tax Code.          (c)  Effective January 1, 2026, Section 403.302(d),   Government Code, is amended to read as follows:          (d)  For the purposes of this section, "taxable value" means   the market value of all taxable property less:                (1)  the total dollar amount of any residence homestead   exemptions lawfully granted under Section 11.13(b) or (c), Tax   Code, in the year that is the subject of the study for each school   district;                (2)  one-half of the total dollar amount of any   residence homestead exemptions granted under Section 11.13(n), Tax   Code, in the year that is the subject of the study for each school   district;                (3)  the total dollar amount of any exemptions granted   before May 31, 1993, within a reinvestment zone under agreements   authorized by Chapter 312, Tax Code;                (4)  subject to Subsection (e), the total dollar amount   of any captured appraised value of property that:                      (A)  is within a reinvestment zone created on or   before May 31, 1999, or is proposed to be included within the   boundaries of a reinvestment zone as the boundaries of the zone and   the proposed portion of tax increment paid into the tax increment   fund by a school district are described in a written notification   provided by the municipality or the board of directors of the zone   to the governing bodies of the other taxing units in the manner   provided by former Section 311.003(e), Tax Code, before May 31,   1999, and within the boundaries of the zone as those boundaries   existed on September 1, 1999, including subsequent improvements to   the property regardless of when made;                      (B)  generates taxes paid into a tax increment   fund created under Chapter 311, Tax Code, under a reinvestment zone   financing plan approved under Section 311.011(d), Tax Code, on or   before September 1, 1999; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (5)  the total dollar amount of any captured appraised   value of property that:                      (A)  is within a reinvestment zone:                            (i)  created on or before December 31, 2008,   by a municipality with a population of less than 18,000; and                            (ii)  the project plan for which includes   the alteration, remodeling, repair, or reconstruction of a   structure that is included on the National Register of Historic   Places and requires that a portion of the tax increment of the zone   be used for the improvement or construction of related facilities   or for affordable housing;                      (B)  generates school district taxes that are paid   into a tax increment fund created under Chapter 311, Tax Code; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (6)  the total dollar amount of any exemptions granted   under Section 11.251 or 11.253, Tax Code;                (7)  the difference between the comptroller's estimate   of the market value and the productivity value of land that   qualifies for appraisal on the basis of its productive capacity,   except that the productivity value estimated by the comptroller may   not exceed the fair market value of the land;                (8)  the portion of the appraised value of residence   homesteads of individuals who receive a tax limitation under   Section 11.26, Tax Code, on which school district taxes are not   imposed in the year that is the subject of the study, calculated as   if the residence homesteads were appraised at the full value   required by law;                (9)  a portion of the market value of property not   otherwise fully taxable by the district at market value because of   action required by statute or the constitution of this state, other   than Section 11.311, Tax Code, that, if the tax rate adopted by the   district is applied to it, produces an amount equal to the   difference between the tax that the district would have imposed on   the property if the property were fully taxable at market value and   the tax that the district is actually authorized to impose on the   property, if this subsection does not otherwise require that   portion to be deducted;                (10)  the market value of all tangible personal   property, other than manufactured homes, owned by a family or   individual and not held or used for the production of income;                (11)  the appraised value of property the collection of   delinquent taxes on which is deferred under Section 33.06, Tax   Code;                (12)  the portion of the appraised value of property   the collection of delinquent taxes on which is deferred under   Section 33.065, Tax Code;                (13)  the amount by which the market value of property   to which Section 23.23 or 23.231, Tax Code, applies exceeds the   appraised value of that property as calculated under Section 23.23   or 23.231, Tax Code, as applicable; and                (14)  the total dollar amount of any exemptions granted   under Section 11.35, Tax Code.          (d)  Effective January 1, 2027, Section 403.302(d),   Government Code, is amended to read as follows:          (d)  For the purposes of this section, "taxable value" means   the market value of all taxable property less:                (1)  the total dollar amount of any residence homestead   exemptions lawfully granted under Section 11.13(b) or (c), Tax   Code, in the year that is the subject of the study for each school   district;                (2)  one-half of the total dollar amount of any   residence homestead exemptions granted under Section 11.13(n), Tax   Code, in the year that is the subject of the study for each school   district;                (3)  the total dollar amount of any exemptions granted   before May 31, 1993, within a reinvestment zone under agreements   authorized by Chapter 312, Tax Code;                (4)  subject to Subsection (e), the total dollar amount   of any captured appraised value of property that:                      (A)  is within a reinvestment zone created on or   before May 31, 1999, or is proposed to be included within the   boundaries of a reinvestment zone as the boundaries of the zone and   the proposed portion of tax increment paid into the tax increment   fund by a school district are described in a written notification   provided by the municipality or the board of directors of the zone   to the governing bodies of the other taxing units in the manner   provided by former Section 311.003(e), Tax Code, before May 31,   1999, and within the boundaries of the zone as those boundaries   existed on September 1, 1999, including subsequent improvements to   the property regardless of when made;                      (B)  generates taxes paid into a tax increment   fund created under Chapter 311, Tax Code, under a reinvestment zone   financing plan approved under Section 311.011(d), Tax Code, on or   before September 1, 1999; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (5)  the total dollar amount of any captured appraised   value of property that:                      (A)  is within a reinvestment zone:                            (i)  created on or before December 31, 2008,   by a municipality with a population of less than 18,000; and                            (ii)  the project plan for which includes   the alteration, remodeling, repair, or reconstruction of a   structure that is included on the National Register of Historic   Places and requires that a portion of the tax increment of the zone   be used for the improvement or construction of related facilities   or for affordable housing;                      (B)  generates school district taxes that are paid   into a tax increment fund created under Chapter 311, Tax Code; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (6)  the total dollar amount of any exemptions granted   under Section 11.251 or 11.253, Tax Code;                (7)  the difference between the comptroller's estimate   of the market value and the productivity value of land that   qualifies for appraisal on the basis of its productive capacity,   except that the productivity value estimated by the comptroller may   not exceed the fair market value of the land;                (8)  the portion of the appraised value of residence   homesteads of individuals who receive a tax limitation under   Section 11.26, Tax Code, on which school district taxes are not   imposed in the year that is the subject of the study, calculated as   if the residence homesteads were appraised at the full value   required by law;                (9)  a portion of the market value of property not   otherwise fully taxable by the district at market value because of   action required by statute or the constitution of this state, other   than Section 11.311, Tax Code, that, if the tax rate adopted by the   district is applied to it, produces an amount equal to the   difference between the tax that the district would have imposed on   the property if the property were fully taxable at market value and   the tax that the district is actually authorized to impose on the   property, if this subsection does not otherwise require that   portion to be deducted;                (10)  the market value of all tangible personal   property, other than manufactured homes, owned by a family or   individual and not held or used for the production of income;                (11)  the appraised value of property the collection of   delinquent taxes on which is deferred under Section 33.06, Tax   Code;                (12)  the portion of the appraised value of property   the collection of delinquent taxes on which is deferred under   Section 33.065, Tax Code;                (13)  the amount by which the market value of a   residence homestead to which Section 23.23, Tax Code, applies   exceeds the appraised value of that property as calculated under   that section; and                (14)  the total dollar amount of any exemptions granted   under Section 11.35, Tax Code.          SECTION 12.  (a) This section takes effect only if the   constitutional amendment proposed by H.J.R. 2, 88th Legislature,   2nd Called Session, 2023, is not approved by the voters.          (b)  Section 403.302(d), Government Code, is amended to read   as follows:          (d)  For the purposes of this section, "taxable value" means   the market value of all taxable property less:                (1)  the total dollar amount of any residence homestead   exemptions lawfully granted under Section 11.13(b) or (c), Tax   Code, in the year that is the subject of the study for each school   district;                (2)  one-half of the total dollar amount of any   residence homestead exemptions granted under Section 11.13(n), Tax   Code, in the year that is the subject of the study for each school   district;                (3)  the total dollar amount of any exemptions granted   before May 31, 1993, within a reinvestment zone under agreements   authorized by Chapter 312, Tax Code;                (4)  subject to Subsection (e), the total dollar amount   of any captured appraised value of property that:                      (A)  is within a reinvestment zone created on or   before May 31, 1999, or is proposed to be included within the   boundaries of a reinvestment zone as the boundaries of the zone and   the proposed portion of tax increment paid into the tax increment   fund by a school district are described in a written notification   provided by the municipality or the board of directors of the zone   to the governing bodies of the other taxing units in the manner   provided by former Section 311.003(e), Tax Code, before May 31,   1999, and within the boundaries of the zone as those boundaries   existed on September 1, 1999, including subsequent improvements to   the property regardless of when made;                      (B)  generates taxes paid into a tax increment   fund created under Chapter 311, Tax Code, under a reinvestment zone   financing plan approved under Section 311.011(d), Tax Code, on or   before September 1, 1999; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (5)  the total dollar amount of any captured appraised   value of property that:                      (A)  is within a reinvestment zone:                            (i)  created on or before December 31, 2008,   by a municipality with a population of less than 18,000; and                            (ii)  the project plan for which includes   the alteration, remodeling, repair, or reconstruction of a   structure that is included on the National Register of Historic   Places and requires that a portion of the tax increment of the zone   be used for the improvement or construction of related facilities   or for affordable housing;                      (B)  generates school district taxes that are paid   into a tax increment fund created under Chapter 311, Tax Code; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (6)  the total dollar amount of any exemptions granted   under Section 11.251 or 11.253, Tax Code;                (7)  the difference between the comptroller's estimate   of the market value and the productivity value of land that   qualifies for appraisal on the basis of its productive capacity,   except that the productivity value estimated by the comptroller may   not exceed the fair market value of the land;                (8)  the portion of the appraised value of residence   homesteads of individuals who receive a tax limitation under   Section 11.26, Tax Code, on which school district taxes are not   imposed in the year that is the subject of the study, calculated as   if the residence homesteads were appraised at the full value   required by law;                (9)  a portion of the market value of property not   otherwise fully taxable by the district at market value because of   action required by statute or the constitution of this state, other   than Section 11.311, Tax Code, that, if the tax rate adopted by the   district is applied to it, produces an amount equal to the   difference between the tax that the district would have imposed on   the property if the property were fully taxable at market value and   the tax that the district is actually authorized to impose on the   property, if this subsection does not otherwise require that   portion to be deducted;                (10)  the market value of all tangible personal   property, other than manufactured homes, owned by a family or   individual and not held or used for the production of income;                (11)  the appraised value of property the collection of   delinquent taxes on which is deferred under Section 33.06, Tax   Code;                (12)  the portion of the appraised value of property   the collection of delinquent taxes on which is deferred under   Section 33.065, Tax Code;                (13)  the amount by which the market value of a   residence homestead to which Section 23.23, Tax Code, applies   exceeds the appraised value of that property as calculated under   that section; [and]                (14)  the total dollar amount of any exemptions granted   under Section 11.35, Tax Code; and                (15)  the amount excluded from the current total value   of the district under Section 26.012(6)(C), Tax Code.          (c)  Effective January 1, 2026, Section 403.302(d),   Government Code, is amended to read as follows:          (d)  For the purposes of this section, "taxable value" means   the market value of all taxable property less:                (1)  the total dollar amount of any residence homestead   exemptions lawfully granted under Section 11.13(b) or (c), Tax   Code, in the year that is the subject of the study for each school   district;                (2)  one-half of the total dollar amount of any   residence homestead exemptions granted under Section 11.13(n), Tax   Code, in the year that is the subject of the study for each school   district;                (3)  the total dollar amount of any exemptions granted   before May 31, 1993, within a reinvestment zone under agreements   authorized by Chapter 312, Tax Code;                (4)  subject to Subsection (e), the total dollar amount   of any captured appraised value of property that:                      (A)  is within a reinvestment zone created on or   before May 31, 1999, or is proposed to be included within the   boundaries of a reinvestment zone as the boundaries of the zone and   the proposed portion of tax increment paid into the tax increment   fund by a school district are described in a written notification   provided by the municipality or the board of directors of the zone   to the governing bodies of the other taxing units in the manner   provided by former Section 311.003(e), Tax Code, before May 31,   1999, and within the boundaries of the zone as those boundaries   existed on September 1, 1999, including subsequent improvements to   the property regardless of when made;                      (B)  generates taxes paid into a tax increment   fund created under Chapter 311, Tax Code, under a reinvestment zone   financing plan approved under Section 311.011(d), Tax Code, on or   before September 1, 1999; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (5)  the total dollar amount of any captured appraised   value of property that:                      (A)  is within a reinvestment zone:                            (i)  created on or before December 31, 2008,   by a municipality with a population of less than 18,000; and                            (ii)  the project plan for which includes   the alteration, remodeling, repair, or reconstruction of a   structure that is included on the National Register of Historic   Places and requires that a portion of the tax increment of the zone   be used for the improvement or construction of related facilities   or for affordable housing;                      (B)  generates school district taxes that are paid   into a tax increment fund created under Chapter 311, Tax Code; and                      (C)  is eligible for tax increment financing under   Chapter 311, Tax Code;                (6)  the total dollar amount of any exemptions granted   under Section 11.251 or 11.253, Tax Code;                (7)  the difference between the comptroller's estimate   of the market value and the productivity value of land that   qualifies for appraisal on the basis of its productive capacity,   except that the productivity value estimated by the comptroller may   not exceed the fair market value of the land;                (8)  the portion of the appraised value of residence   homesteads of individuals who receive a tax limitation under   Section 11.26, Tax Code, on which school district taxes are not   imposed in the year that is the subject of the study, calculated as   if the residence homesteads were appraised at the full value   required by law;                (9)  a portion of the market value of property not   otherwise fully taxable by the district at market value because of   action required by statute or the constitution of this state, other   than Section 11.311, Tax Code, that, if the tax rate adopted by the   district is applied to it, produces an amount equal to the   difference between the tax that the district would have imposed on   the property if the property were fully taxable at market value and   the tax that the district is actually authorized to impose on the   property, if this subsection does not otherwise require that   portion to be deducted;                (10)  the market value of all tangible personal   property, other than manufactured homes, owned by a family or   individual and not held or used for the production of income;                (11)  the appraised value of property the collection of   delinquent taxes on which is deferred under Section 33.06, Tax   Code;                (12)  the portion of the appraised value of property   the collection of delinquent taxes on which is deferred under   Section 33.065, Tax Code;                (13)  the amount by which the market value of a   residence homestead to which Section 23.23, Tax Code, applies   exceeds the appraised value of that property as calculated under   that section; and                (14)  the total dollar amount of any exemptions granted   under Section 11.35, Tax Code.          SECTION 13.  The changes in law made by this Act apply only   to an ad valorem tax year that begins on or after the effective date   of this Act.          SECTION 14.  Except as otherwise provided by this Act, this   Act takes effect January 1, 2024.