It pays to be a member of TAPTP. One of the benefits of TAPTP membership is the active participation of the Government Relations Committee before the Texas Legislature to protect our industry, ensure the continuation of the property tax profession and your business. Lorri Michel, as the Chair of the Government Relations Committee, actively protected your interests before the Texas Legislature and prevented legislation that would have adversely impacted our industry, including:
(1) stopped two floor amendments that proposed outright caps,
(2) stopped HB 301 which proposed a 5% cap above the value reduced last year by protest or lawsuit,
(3) stopped HB 27 which was designed to address the Dark Store theory of valuation and replace the definition of market value,
(4) prevented efforts to make interest on refunds discretionary and
(5) defeated a bill that would have allowed hand delivery of ARB orders at the hearing and special panels.
Lorri Michel passed the reigns of the Government Relations Committee to Ray Head who is already busy preparing for the next legislative session and the fight to prevent adverse legislation.
As a benefit to our membership, we have prepared the following list of revised deadlines within the Tax Code as a result of this last legislative session. We have attached the enrolled bills to assist in your review of the exact language. In addition, we have attached the Legislative Panel Presentation from the incredibly successful 30th Annual Conference held at the Hilton Fort Worth in Fort Worth, Texas. The Legislative Panel Presentation includes a good overview of the changes to the Tax Code resulting from the last legislative session.
House Bill 2228 was signed by the Governor on June 1, 2017 and takes effect January 1, 2018.
Late Freeport Application Deadline: June 15th. Tax Code Section 11.4391(a) is amended to establish June 15th as the late filing deadline for Freeport applications. The deadline was previously the date the appraisal review board approved the appraisal records. Penalties apply, See Tax Code Section 11.4391(b), if the application is filed after the normal deadline and before the late deadline.
Allocation Application Deadline: March 31st (before April 1st). Tax Code Section 21.09(b) is amended to establish a March 31st filing deadline for allocation applications (21.03 – Interstate Allocation, 21.031 –Vessels and Watercraft used outside the state, 21.05 –Commercial Aircraft or 21.055 –Business Aircraft). If the property wasn’t on the roll in the preceding year, the deadline is the 30th day after receipt of the value notice. One 30 day extension may be granted by the chief appraiser upon a showing of good cause.
Rendition and Property Reports (in Appraisal Districts with Freeport Exemptions) Deadline: April 1st. Tax Code Section 22.23(c) was added to establish an April 1st deadline for filing renditions and property reports for property located in an appraisal district in which one or more taxing units exempt property under Section 11.251 (Freeport Exemption). On written request, the chief appraiser shall extend the deadline to May 1. The chief appraiser may extend the deadline for an additional 15 days for good cause shown in writing.
Rendition and Property Reports (for property regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission) Deadline: April 30th. Tax Code Section 22.23(d) was added to state a deadline of April 30th for rendition statements and property reports for property regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission. Subsection (d) allows for one 15 day extension upon written request showing good cause.
Protest Deadline: May 15th. Tax Code Section 41.44 is amended to establish May 15th, or the 30th day after the property owner receives notice pursuant to Tax Code Section 25.19, as the deadline for filing a protest.
House Bill 455 was signed by the Governor on May 23, 2017 and took effect on September 1, 2017.
Appraisal Review Board Hearing by Telephone Conference Call. Tax Code Section 41.45(b) and (b-1) are amended to make appraisal review board hearings available by telephone conference call if certain requirements are met. The property owner must offer any evidence by affidavit and must submit the affidavit to the appraisal review board in compliance with the requirements of the Tax Code. The property owner may not submit evidence during the teleconference hearing; only argument may be presented. The owner must notify the board that the property owner intends to appear by telephone conference call in the owner’s notice of protest or by written notice filed with the appraisal review board not later than the 10th day before the date of the hearing.
William G. Noe
TAPTP Communications Chair
Michel, Gray, Rogers & Brewer, LLP