Bills Passed 2017 Regular 1st Special REV 11.8 - …

1 2017 Legislative Update; Page 1 Bills Passed the 2017 Regular Sessionand the 1st Called Special Sessionof the 85thTexas LegislatureNovember 8, 2017By Robert Mott, Chris Jackson, Adam Walker & Debbie WheelerPerdue Brandon Fielder Collins & Mott, LLPT exas voters approved three constitutional amendments addressing some area of property taxation November have revised those Bills to reflect that they are effective. We have added further analysis on some from the previous issue are highlighted in issue ofBills Passedincludes the Bills during the Regular and 1stCalled Sessions. Perdue Brandon organizesBills Passedby subject matter. Each bill includes a summary and effective date. All references to section numbersare to the texas Tax Code, unless otherwise indicated. Some Bills are listed several times because they addressmultiple subjects. Check Perdue Brandon s website a reminder, the 1st Called Special Session of the 85thTexas Legislature ended August 15, and Governor Abbottsigned the school finance bill included in thisUpdate.

2 The Special session ended with no property tax bill to of ContentsPageAppraisal District (CAD) Administration1 Appraisal ..4 Exemptions ..4 Special Valuation ..6 Appraisal Review Board (ARB) ..7 Appraisal District Litigation ..8 Assessment & Truth-in-Taxation ..9 Tax Collections .. 10 Delinquent Tax Litigation ..10 County Tax Assessor-Collectors ..11 School Finance ..12 Special & Miscellaneous ..13 Open Meetings, Chapter 551 ..13 Open Records, Chapter 552 ..14 Other Codes and Statutes ..15 Appraisal District AdministrationSPOUSES AND CHILDREN OF PEACE OFFICERREQUESTHOMEADDRESSBECONFIDENTIALH B 457 HollandAmends 457 adds the spouse or surviving spouse of apeace officer and the adult child of a current peaceofficer, as defined in Code of Criminal ProcedureArticle , to those who may request that their homeaddress be : 6/15/ 2017 , on Governor s : NEW LAW. Governor signed HB 4576/15 1278 DuttonAmends ; amends Government Code , 1278 adds a current or former district attorney,criminal district attorney or a county or municipalattorney whose jurisdiction includes any criminal lawor child protective service matters to the list that mayrequest their home address be exempt : 6/15/ 2017 , on Governor s : NEW LAW.

3 Governor signed HB 12786/15 Legislative Update; Page 2 FEDERALORSTATEJUDGE SHOMEADDRESSISAUTOMATICALLYCONFIDENTIALS B 42 ZaffiriniAmends 42 provides that the home address information ofa federal or state judge, or their spouses, isautomaticallyconfidentialandexemptfrom disclosure in the appraisal records, beginning on thedate that the Office of Court Administration notifiesthe appraisal district of the judge s qualification forthe judge s office. The judge or spouse no longermust request the exemption from disclosure by : 9/1 : NEW LAW. Governor signed SB 425/27 OF FAMILY VIOLENCE, ABUSE ORASSAULT HOME ADDRESS REQUEST HOMEADDRESS BE CONFIDENTIALSB 256 TaylorAmends 256 revises the procedures for keeping the homeaddress confidential and not open to public disclosurefor an individual, the individual s child or anotherperson in the household who is a victim of familyviolence.

4 The individual provides a copy of aprotective order, magistrate s order for emergencyprotection or other independent document thatindicates a victim of family violence. Two other typesof individuals that may request their home address bekept confidential are: (1) a person who is a victim ofsexual abuse; or (2) a victim of assault, stalking ortrafficking. The person provides the same type ofdocuments or is a participant in the addressconfidentiality program by the Attorney General : 5/19/17, on Governor s : NEW signed SB 2565/19 OR STATE JUDGE REQUEST HOMEADDRESS BE CONFIDENTIALSB 510 ZaffiriniAmends 510 provides that the home address information ofa current or former employee of a federal or statejudge may be exempt from disclosure in the appraisalrecords on written : 5/27/17, on Governor s : NEW signed SB 5105/27 SEMPLOYEES REQUEST HOME ADDRESS BECONFIDENTIALSB 1576 PerryAmends.

5 Amends other sections of variousCodesSB 1576 adds a current or former employee of theTexas Civil Commitment Office (or its predecessor infunction or division) to the list that may request theirhome address be exempt from deal with individuals who are sexuallyviolent : 9/1 : NEW LAW. Governor signed SB 15765/18 PROHIBITED FROM POSTINGON WEBSITE HOTEL OCCUPANCY TAX DATASB 1086 SeligerAdds 1086 adds that a state agency (Comptroller) maynot post on a public website information thatidentifies the taxable receipts of an individualbusiness contained in a document required to beprovided to the agency, such as hotel occupancy taxinformation. Information that is collectedormaintained by a state agency is public informationunder Government Code Section and isprovided access in the manner provided by Chapter552, Open Records Comptroller has removed access to the HotelData Search page and adds that users are stillpermitted to request the data by submitting an openrecords : 5/18/17, on Governor s : NEW LAW.

6 Governor signed SB 10865/18 Legislative Update; Page 3 SOME GROUPS MAY AND OTHERS MAY NOTLAWFULLY TAKE AND USE DRONE IMAGESSB 840 ZaffiriniAmends Government Code 840 addresses when it is lawful to capture animage using an unmanned aircraft in texas . To thegroup allowed such images, SB 840 expands thelawful use of unmanned aircraft to capture images by:1) a telecommunications provider for maintenance offacilities or systems; 2) by an insurance companyemployee in connection with underwriting a policyand the operator of the unmanned aircraft authorizedby FAA to conduct operations; and 3) investigationby law enforcement of real property or a person on itwithin 25 miles of the border to ensure : 9/1 : NEW LAW. Governor signed SB 8406/9 APPRAISER GIVEN AUTHORITY TOCORRECTERRONEOUSDENIALORCANCELLATION OF EXEMPTIONSB 945 BettencourtAmends 945 expands the authority of the chief appraiser tocorrect the appraisal roll after certification to includecorrecting an erroneous denial or cancellation of ahomestead exemption for the disabled or elderly or anexemption for a disabled : 5/22/17, on Governor s : NEW LAW.

7 Governor signed SB 9455/22 2228 MurphyAmends , , , , 2228 changes several deadlines: the late deadlinefor filing for the freeport goods is changed to not laterthan June 15 (current law is before the ARB approvesthe records); a request for allocation of value must befiled before April 1 (current law is before May 1),with the provision for extending the deadline can befor 30 days (current is 45 days) and that the chiefappraiser may add an additional 30 days (current lawis 60 days); rendition statements for propertyregulated by the Public Utility Commission, RailroadCommission, Federal Surface Transportation Boardor Federal Energy Regulatory Commission must bedelivered to chief appraiser by April 30, and the chiefappraiser may extend by 15 days for good cause onwritten request of the current law in Section (a), renditions andproperty reports are due between January 1 and April15.

8 Under current (b), on written request, thedeadline shall be extended to May 15; and, uponwritten good cause, the chief appraiser can grantanother 15 days. However, pursuant to this bill , whichcreates a new Section (c), if at least one taxingunit in the appraisal district grants freeport, then therendition/report due date is April 1. Further, onwritten request, the deadline shall be extended to May1. The chief appraiser also may extend the deadlinefor an additional 15 days for good cause shown inwriting by the owner. We are not sure the Legislatureintended this, but that is what the statute 2228 also moves the general protest deadline toMay 15 (instead of before April 1) or 30 days afterreceipt of notice, whichever is billabolishes the early delivery of homestead notices withits confusing deadline : 1/1 : NEW LAW. Governor signed HB 22286/1 AND SAN PATRICIO COUNTIESADDRESS DOUBLE TAXATION BY LIKETAXING UNITSSB 2242 HinojosaAdds and amends , ; adds LocalGovernment Code ; amends Education 2242 addresses double taxation of properties bylike taxing units.

9 SB 2242 does not specifically nameNueces and San Patricio Counties but uses county andmunicipality populations to identify the counties andincludes a taxing unit that has territory in the areadouble taxed. The Local Government Code addressesa lawsuit to establish the boundaries of and taxesowed with jurisdiction directly in the texas SupremeCourt. The chief appraiser of each county is requiredto correct the appraisal roll no later than 45 days aftera final order is issued on the lawsuit, whether issuedby the Court or by settlement. The tax refund processis outlined. The Education Commissioner adjusts the2017 Legislative Update; Page 4school district values for the correction of the : 6/12/17, on Governor s : NEW LAW. Governor signed SB 22426/12 HOUSING REGULATIONSCHANGEDHB 2019 T. KingAmends , , , and ;amends and repeals various sections of OccupationsCode Chapter 1201HB 2019 revises regulation of manufactured chief appraiser shall appraise retail manufacturedhousing inventory as provided in Section TheStatement of Ownership and Location is changed toStatement of Ownership.

10 The texas Department ofHousing and Community Affairs sets up a websitewith searchable and downloadable information onmanufactured housing ownership, liens, installation,license holder records, shipment reports andenforcement actions. HB 2019 revised the filing oftax liens to include, that with respect to each January1 occurring in the 18-month period preceding the dateof the sale, there are no perfected and enforceable taxliens on the manufactured home that have not beenextinguished and canceled in accordance with TaxCode Section , or personal property taxes dueon the manufactured : 9/1 : NEW LAW. Governor signed HB 20196/1 EXEMPTION APPLIED TO DONATEDDISABLED VETERAN S HOMESTEAD; TAXDEFERRAL INTEREST RATE CHANGEDHB 150, HJR 21 BellAmends and ; amends Tex. Const. , Sec. 1(b)(1)HB 150 and constitutional amendment amend thepartial homestead exemption for disabled veterans toinclude housing donated to a disabled veteran for lessthan 50% of the estimate of market value by thecharitable organization that donates the , this exemption is available only to thosehomes donated at no the change in the interest rate on tax deferrals, seeDelinquent Tax : 1/1 : NEW LAW.