84(R) - 2015
Relating to notices of appraised value sent to property owners by the chief appraisers of appraisal districts.
A fiscal note dated April 13, 2015 anticipates no fiscal implication to the State or to units of local government.
Senate Bill 1420 would require that the chief appraiser send, along with other notices required by Section 25.19 (a) and (b) of the Tax Code, a notice to a property owner when an exemption or partial exemption approved for the preceding year for the property was canceled or reduced for the current year, as well as the kind and amount of any exemption and partial exemption for real and personal property approved for the current year, and for the preceding year and, if an exemption or partial exemption was canceled or reduced for the current year, the amount of the exemption or partial exemption canceled or reduced.
Vote Recommendation Notes
Under current law, the chief appraiser must notify a property owner of the appraised value of the property if the appraised value of the property has increased compared to the previous year, is greater than the value rendered by the property owner or the property was not on the appraisal roll in the preceding year (Section 25.19 (a) of the Tax Code).
Adding the notice of any cancellation or reduction of an exemption or partial exemption would give more information to property owners to understand why the amount of property taxes they owe might have increased. This promotes property rights and government transparency which is key to limited government. On that basis we support Senate Bill 1420.