HBA-JRA S.B. 1359 76(R)BILL ANALYSIS Office of House Bill AnalysisS.B. 1359 By: Harris Ways & Means 5/8/1999 Committee Report (Amended) BACKGROUND AND PURPOSE The 75th Texas Legislature amended Section 22.24 (Rendition and Report Forms), Tax Code, by adding a subsection which requires a property owner's representative to certify that the information provided on a rendition statement is "true and accurate." Under the current rendition form approved by the comptroller of public accounts (comptroller), a property owner is only required to certify that the information provided on a rendition statement is "true and accurate to the best of the person's knowledge and belief." S.B. 1359 amends this subsection to conform to the language of the current rendition form. Section 41.45, Tax Code, authorizes a property owner to appear and offer evidence before an appraisal review board in person or by affidavit. S.B. 1359 provides that, in order to be valid, such an affidavit of evidence or argument must be attested to before an officer authorized to administer oaths and include the name of the property owner initiating the protest, a description of the property that is the subject of the protest, and evidence or argument and requires the comptroller to prescribe a form for such an affidavit. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that rulemaking authority is expressly delegated to the comptroller of public accounts in SECTION 4 (Section 41.45, Tax Code) of this bill. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 22.24(e), Tax Code, to prohibit the comptroller of public accounts (comptroller) from prescribing or approving a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person's knowledge and belief. SECTION 2. Amends Section 41.45, Tax Code, by adding Subsections (i), (j), (k), and (l), as follows: (i) Provides that, in order to be valid, an affidavit of evidence or argument offered under this section must be attested to before an officer authorized to administer oaths and include the name of the property owner initiating the protest, a description of the property that is the subject of the protest, and evidence or argument. (j) Provides that a statement from the property owner that specifies the determination or other action of the chief appraiser, appraisal district, or appraisal review board relating to the subject property from which the property owner seeks relief constitutes sufficient argument under Subsection (i). (k) Requires the comptroller to prescribe a standard form for an affidavit of evidence or argument offered under this section. Requires each appraisal district to make copies of the affidavit form available to property owners without charge. (l) Provides that a property owner is not required to use the affidavit form prescribed by the comptroller when offering an affidavit of evidence or argument. SECTION 3. Amends Section 41.67(d), Tax Code, to delete the prohibition against information requested by the chief appraiser that was not made available to the chief appraiser at least 14 days before the hearing from being used as evidence in the hearing. SECTION 4. Effective date: September 1, 1999, except that Sections 41.45(i), (j), (k), and (l), Tax Code, as added by this Act, take effective January 1, 2000. Makes application of this Act prospective. Requires the comptroller, by rule, to adopt a standard form for an affidavit under Section 41.45(k), Tax Code, as added by this Act, as soon as practicable. SECTION 5. Emergency clause. EXPLANATION OF AMENDMENTS Committee Amendment #1 (1) Adds an appropriately numbered SECTION between SECTIONS 1 and 2 to amend Section 41.43, Tax Code, by amending Subsection (a) and adding Subsection (d), as follows: (a) Provides that Subsection (d) provides an exception to the provision that the appraisal district has the burden of establishing the value of the property at a protest hearing. (d) Provides that the property owner has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing if before the date of the hearing the property owner failed to deliver a rendition statement or property report as required by Chapter 22. Requires the protest to be determined in favor of the appraisal district if the property owner fails to establish the value of the property. (2) Adds an appropriately numbered SECTION between SECTIONS 3 and 4 to amend Section 42.29, Tax Code, by adding Subsection (c), as follows: (c) Prohibits a property owner from being awarded attorney's fees if the property owner failed to timely deliver a rendition statement or property report as required by Chapter 22. (3) Renumbers the SECTIONS of the bill in accordance with this amendment. (4) SECTION 4. Adds new Subsection (b) to provide that changes in law to Sections 41.43 and 42.29, Tax Code, made by this Act take effect January 1, 2000, and apply only to the rendition of property for ad valorem tax purposed on or after that date. Redesignates proposed Subsection (b) to Subsection (c).