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CS/CS/SB 766: Ad Valorem Taxation

GENERAL BILL by Appropriations ; Finance and Tax ; Flores

Ad Valorem Taxation; Specifying deadlines for value adjustment boards to complete certain hearings and final assessment roll certifications; requiring a property appraiser to serve a notice of intent to record a notice of tax lien under certain circumstances; revising the procedures for filing petitions to the value adjustment board; extending the dates for certain counties to adopt or certify non-ad valorem assessment rolls, etc.

Effective Date: Except as otherwise expressly provided in this act, and except for this section, which shall take effect June 30, 2016, this act shall take effect July 1, 2016
Last Action: 3/8/2016 Senate - Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782
Bill Text: Web Page | PDF
Senate Committee References:
  1. Community Affairs (CA)
  2. Finance and Tax (FT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    11/5/2015 Senate • Filed
    11/18/2015 Senate • Referred to Community Affairs; Finance and Tax; Appropriations -SJ 57
    1/4/2016 Senate • On Committee agenda-- Community Affairs, 01/11/16, 4:00 pm, 301 Senate Office Building
    1/11/2016 Senate • Favorable by Community Affairs; YEAS 8 NAYS 0 -SJ 125
    1/12/2016 Senate • Introduced -SJ 57
    • Now in Finance and Tax -SJ 125
    2/11/2016 Senate • On Committee agenda-- Finance and Tax, 02/16/16, 10:00 am, 401 Senate Office Building
    2/16/2016 Senate • CS by Finance and Tax; YEAS 7 NAYS 0 -SJ 424
    2/17/2016 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • Now in Appropriations -SJ 424
    2/18/2016 Senate • CS by Finance and Tax read 1st time -SJ 427
    2/25/2016 Senate • On Committee agenda-- Appropriations, 03/01/16, 10:00 am, 412 Knott Building
    3/1/2016 Senate • CS/CS by- Appropriations; YEAS 18 NAYS 0 -SJ 563
    3/2/2016 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • CS/CS by Appropriations read 1st time -SJ 565
    3/7/2016 Senate • Placed on Calendar, on 2nd reading
    • Placed on Special Order Calendar, 03/08/16 -SJ 741
    3/8/2016 Senate • Read 2nd time -SJ 782
    • Substituted CS/CS/HB 499 -SJ 782
    • Laid on Table, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), HB 5003 (Ch. 2016-62) -SJ 782

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  • CS/CS/SB 766, Committee Substitute 2 (Current Bill Version) Posted 3/2/2016 at 6:57 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 499 (er) Ad Valorem Taxation Avila Identical Last Action: 3/28/2016 Chapter No. 2016-128, companion bill(s) passed, see HB 5003 (Ch. 2016-62)
    Location: Became Law
    H 5003 (er) Implementing the 2016-2017 General Appropriations Act Appropriations Committee Compare Last Action: 3/18/2016 Chapter No. 2016-62, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128), CS/CS/CS/HB 589 (Ch. 2016-130), CS/CS/HB 719 (Ch. 2016-58), CS/HB 837 (Ch. 2016-137), CS/CS/HB 1083 (Ch. 2016-140), CS/HB 1335 (Ch. 2016-147), HB 5001 (Ch. 2016-66), HB 5101 (Ch. 2016-65), CS/HB 7003 (Ch. 2016-3), HB 7027 (Ch. 2016-181), CS/CS/HB 7029 (Ch. 2016-237), CS/CS/HB 7061 (Ch. 2016-239), CS/SB 1322 (Ch. 2016-152)
    Location: Became Law
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 3 (pdf)
    193.073 Erroneous returns; estimate of assessment when no return filed. Page 4 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 4 (pdf)
    193.155 Homestead assessments. Page 5 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 6 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 7 (pdf)
    194.011 Assessment notice; objections to assessments. Page 8 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 11 (pdf)
    194.032 Hearing purposes; timetable. Page 12 (pdf)
    194.034 Hearing procedures; rules. Page 14 (pdf)
    194.035 Special magistrates; property evaluators. Page 17 (pdf)
    197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. Page 19 (pdf)
    1011.62 Funds for operation of schools. Page 21 (pdf)

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  • CS/SB 766, Committee Substitute 1 Posted 2/17/2016 at 11:57 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Pre-Meeting) 2/28/2016 (pdf)
    Appropriations (Post-Meeting) 3/2/2016 (pdf)

    Related Bills (2)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 499 (c2) Ad Valorem Taxation Avila Compare Last Action: 3/28/2016 Chapter No. 2016-128, companion bill(s) passed, see HB 5003 (Ch. 2016-62)
    Location: Became Law
    S 1324 (c1) Taxation Altman Compare Last Action: 3/11/2016 S Died in Finance and Tax, companion bill(s) passed, see CS/CS/HB 499 (Ch. 2016-128)
    Location: In committee/council (FT)

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    152060 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:
    Appropriations
    (Flores)
    2/28/2016
    9:34 PM
    Replaced by Committee Substitute
    3/1/2016
    Web Page
    PDF
    hierarchy 323232 - Amendment to Amendment (152060)
    Between lines 524 and 525 insert:
    Appropriations
    (Hays)
    2/29/2016
    8:35 PM
    (Late Filed)
    Withdrawn
    3/1/2016
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    3/1/2016 10:00 AM Appropriations 18 Yeas - 0 Nays

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 3 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 4 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 4 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 5 (pdf)
    194.011 Assessment notice; objections to assessments. Page 6 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 8 (pdf)
    194.015 Value adjustment board. Page 9 (pdf)
    194.032 Hearing purposes; timetable. Page 10 (pdf)
    194.034 Hearing procedures; rules. Page 11 (pdf)
    197.3632 Uniform method for the levy, collection, and enforcement of non-ad valorem assessments. Page 12 (pdf)
    1011.62 Funds for operation of schools. Page 13 (pdf)

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  • SB 766, Original Filed Version Posted 11/5/2015 at 9:24 AM

    Bill Text:   Web Page | PDF
    Analyses:   Community Affairs (Pre-Meeting) 1/8/2016 (pdf)
    Community Affairs (Post-Meeting) 1/11/2016 (pdf)
    Finance and Tax (Pre-Meeting) 2/14/2016 (pdf)
    Finance and Tax (Post-Meeting) 2/17/2016 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 499 (c1) Ad Valorem Taxation Avila Compare Last Action: 3/28/2016 Chapter No. 2016-128, companion bill(s) passed, see HB 5003 (Ch. 2016-62)
    Location: Became Law

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    193148 - Amendment
    Delete lines 77 - 406 and insert:
    Finance and Tax
    (Flores)
    2/15/2016
    2:50 PM
    Replaced by Committee Substitute
    2/16/2016
    Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    1/11/2016 4:00 PM Community Affairs 8 Yeas - 0 Nays
    2/16/2016 10:00 AM Finance and Tax 7 Yeas - 0 Nays

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    192.0105 Taxpayer rights. Page 2 (pdf)
    193.1148 Page 3 (pdf)
    193.122 Certificates of value adjustment board and property appraiser; extensions on the assessment rolls. Page 4 (pdf)
    194.011 Assessment notice; objections to assessments. Page 5 (pdf)
    194.014 Partial payment of ad valorem taxes; proceedings before value adjustment board. Page 7 (pdf)
    194.015 Value adjustment board. Page 8 (pdf)
    194.032 Hearing purposes; timetable. Page 9 (pdf)
    194.034 Hearing procedures; rules. Page 11 (pdf)
    1011.62 Funds for operation of schools. Page 11 (pdf)

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