5/7/10

The Comptroller of Public Accounts posted notice on the repeal of various sections in the Property Tax Administration Rules.  These were published in the Texas Register on April 30.  The comment period is 30 days.   The Rules proposed for repeal are copied below for your convenience.

Title 34, Texas Administrative Code, Part 1, Chapter 9

Rule 9.18 Adjustment for Optional Homestead

(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise:

(1) Maintenance and operations component - the amount calculated by the Texas Education Agency "Worksheet to Assist Districts in Calculating Rollback Rate," which includes an adjustment for the amount of state funds received for the optional homestead exemption.

(2) Current total value - the amount calculated under Tax Code, §26.012(6) and §26.08(h).

(b) For the purposes of computing a rollback tax rate under Tax Code, §26.08, a school district shall reduce the district's tax rate limit to reflect the assistance received for optional homestead exemption assistance provided by Education Code, §42.2522. The tax rate limit is reduced as follows:

Attached Graphic

Rule 9.102 Certification of Property Value Reduction

The public may, at any time, provide information or input to the comptroller concerning the certification to the Texas Education Agency of each school district's property value reduction caused by electric utility restructuring by writing the Manager, Property Tax Division or the manager's designee at Comptroller of Public Accounts, Property Tax Division, Post Office Box 13528, Austin, Texas 78711-3528 or by calling 1-800-252-9121.

Rule 9.801 Notice of Protest

(a) To be entitled to a hearing and determination of a protest by an appraisal review board, a protesting property owner initiating the protest must file a written notice of the protest with the appraisal review board having authority to hear the matter protested.

(b) "Protesting property owner" is defined as follows:

(1) the actual title owner of the property; or

(2) a person leasing the title owner's property and who is contractually obligated to reimburse the title owner for taxes imposed against the property.

(c) If the title owner of the property does not protest the tax assessment, then the person leasing the property who is contractually obligated to reimburse the title owner for taxes imposed against the property may file a notice of protest.

(d) A notice of protest is sufficient if it:

(1) identifies the protesting property owner, including a person claiming an ownership interest in the property;

(2) identifies the property that is the subject of the protest; and

(3) indicates apparent dissatisfaction with some determination of the appraisal office.

(e) The notice of protest need not be on an official form. The protesting property owner may use the model form adopted by and available from the Comptroller of Public Accounts or any other form or notice which contains the information set forth in subsection (d) of this section.

(f) Notice of Protest Form 50-132 is adopted by the Comptroller of Public Accounts by reference. Copies of this form are available from the Comptroller of Public Accounts, Property Tax Division, P.O. Box 13528, Austin, Texas 78711. 

To access Title 34 TAC Part 1 Chapter 9, Property Tax Administration Rules, click on the link below.

http://info.sos.state.tx.us/pls/pub/readtac$ext.ViewTAC?tac_view=4&ti=34&pt=1&ch=9