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} HB 7 (Effective 9/1/15)◦ A city adjacent to a military installation and a

county in which a military installation is wholly or partly located is entitled to a disabled veterans assistance payment from the state to compensate for revenue lost due to the exemption (Calculation defined)

} HB 23 (Effective 9/1/15)◦ Employees, agents, and vendors of a "Local

Government Entity" (defined) will be required to report and disclose certain relationships creating a criminal offense for non-compliance

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} HB 114 (Effective 9/1/15)◦ Jurisdictions may not issue "capital appreciation

bonds" (defined) without meeting certain requirements

} HB 275 (Effective 1/1/16)◦ Considers eggs as a farm product in the hands of

the producer regardless of packaging for purposes of receiving an exemption as a farm product

} HB 394 (Effective 9/1/15)◦ Prohibits CADs from posting that the owner of a

property is over 65 on their internet website

} HB 685 (Effective 9/1/15)◦ A governmental agency will comply with an open records

request if they direct the requestor to a specific URL address on a website that is accessible to the public if the requested information is readily available on that website� If a person prefers a manner other than through the website,

the subdivision must supply the information in the manner requested

◦ If an officer for public information provides by e-mail an Internet location for a property owner to receive information, the e-mail must contain a statement in a conspicuous font clearly indicating that the requestor may nonetheless access the requested information by inspection or duplication or by receipt through United States mail◦ Governmental bodies (defined) may withhold utility

information requested under open records without requesting an attorney general opinion

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} HB 706 (Effective 1/1/16)◦ Adds the application for exemption under section

11.27 (solar or wind-powered energy devices) to the list of applications that are filed only once and not annually

} HB 786 (Effective 9/1/15)◦ A "public employer" (defined as a county, city,

school district, or any political subdivision) will have a written policy regarding expressing breast milk� Must allow sufficient break time for the expression of

breast milk� Must supply a place other than a multi user bathroom

for expression of breast milk◦ An employer may not discriminate or terminate an

employee for utilizing their rights under this legislation

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} HB 870 (Effective 9/1/15)◦ The treasurer and the CFO of a school district or a

city shall attend public funds investment training not less than once in a two year period that begins on the first day of their fiscal year� Training must be 8 hours in length � Be given by a third party approved by the governing

body or by an investment committee as provided for in the investment policy of the school district or city

} HB 992 and HJR 75 (Effective 1/1/16)◦ Extends the surviving spouse 100% disability

exemption to any surviving spouse of a disabled veteran who would have qualified for the 100% disability exemption if the exemption had existed at the time of the disabled veteran's death

} HB 994 (Effective 1/1/16)◦ Makes the "Landfill Generated Gas Conversion

Facilities" exemption permanent and removes the temporary provision◦ Applies to tangible personal property (defined)

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} HB 1022 (Effective 1/1/16)◦ Allows for an owner's surviving spouse who has a

life estate in the property to qualify as a residence homestead for purposes of receiving the homestead exemption

} HB 1261 (Effective 9/1/15)◦ Adds an additional reporting element to the report the

comptroller makes on tax provisions to show the effect of an exemption or special valuation and an explanation for the effect

} HB 1289 (Effective 6/17/15)◦ Allows a land bank operating within a city to acquire and

sell property to a developer intended for commercial use} HB 1295 (Effective 9/1/15)◦ Anyone wishing to enter into contractual services with a

municipality, county, ISD, or special district that requires a vote of the entity and has a value of at least $1 million must submit a disclosure of interested parties to the governmental agency

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} HB 1311 (Effective 6/16/15)◦ Adds current or former employees of the Texas

Juvenile Justice Department, current or former juvenile probation or supervision officers and current or former employees of the juvenile justice program to the list of individuals that can have their information redacted from the appraisal rolls

} HB 1378 (Effective 1/1/16)◦ Adds information to the report required by political

subdivisions regarding debt information and adds restrictions regarding payments of bonds

} HB 1463 (Effective 9/1/15)◦ The chief appraiser must mail a notice certified mail to any over

65 taxpayer receiving an exemption under section 11.13 if the chief appraiser is removing an exemption under this section� Certified mail is not required for section 11.13(c) or (d) if the removal of

the exemption is due to an ownership change◦ The notice must include a postage paid envelope and application

for return by the homeowner receiving the exemption◦ If the chief appraiser does not receive a response on or before the

60th day after the notice is mailed, the chief appraiser may cancel the exemption after an additional 30 days if� The chief appraiser puts forth reasonable effort to locate the taxpayer� Defined as sending a second notice (not certified) that states in bold

font equal to or greater in size than the surrounding text, the date on which the chief appraiser is authorized to cancel the exemption and place in all caps "RETURN SERVICE REQUESTED" on the envelope directing the post office to return the notice

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} HB 1464 (Effective 9/1/15)◦ The comptroller will add a field to the ag application form to

include the applicant's date of birth� Failure to fill in this field on the application does not affect the right to

receive the exemption◦ If the owner of qualified ag land is over 65 and the chief appraiser

determines that the ag exemption should be removed, the chief appraiser cannot remove the exemption without sending a notice to the over 65 owner informing them of the removal� The notice must include a self addressed postage paid envelope with

instructions on how to return the application for possible non-removal� If no response is received within 60 days, the chief appraiser must make

a "reasonable effort" to find the owner� "Reasonable effort" means sending another letter with "Return Service

Requested" on the envelope◦ CADs can receive driver's license information to verify age

} HB 1596 (Effective 6/10/15)◦ Creates the Hidalgo County Healthcare District and

sets restrictions for TIFs and ad valorem tax rates} HB 1905 (Effective 9/1/15)◦ Defines "nonprofit community business

organization" to be a Type A corporation under Chapter 504 of the local government code and a Type B corporation under Chapter 505

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} HB 1933 (Effective 9/1/15)◦ Changes the deadlines for installment payments that have a

delinquency date other than February 1 to the following: � The second installment must be paid before the first day of the

second month after the delinquency date� The third installment must be paid before the first day of the

fourth month after the delinquency date� The fourth installment must be paid before the first day of the

sixth month after the delinquency date◦ Installment agreements are only required to be made

between taxing units and homestead owners◦ Notice of default must be delivered to the owner and

anyone with an interest in the property before the property can be seized and sold◦ The language placed on notices of delinquency has been

changed

} HB 1953 (Effective 1/1/16)◦ A county or city must provide notice of their

property tax rate by mail and on the internet no later than the later of September 1 or the 30th day after receiving the certified appraisal roll

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} HB 2033 (Effective 9/1/15)◦ Allows counties to require submission of digital

maps for purposes of the county plat approval process

} HB 2083 (Effective 1/1/16)◦ For purposes of protests or litigation under an

unequal appeal the comparable properties must be adjusted using generally accepted appraisal methods and techniques◦ Property owners representing themselves are

entitled to offer their opinion of Market and Unequal values for their property

} HB 2134 (Effective 9/1/15)◦ Allows open records requests to be withdrawn if the

governmental body sends a clarification email to the same email address from which the person made the original request for records

} HB 2154 (Various Effective Dates)◦ Changes SOAH requirements for information given

to the comptroller for tax cases◦ Extends the sunset review period until 2027

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} HB 2208 (Effective 5/29/15)◦ Allows county tax assessor-collectors that have a

motor vehicle title service operating in their county or has a population of more than 500,000 to obtain criminal history on any applicant for a title service license

} HB 2293 (Effective 1/1/16)◦ Repeals section 403.302 (k) of the Government Code

regarding school finance ◦ The comptroller will adjust the taxable value used for

each ISDs funding as provided by a memorandum of understanding between the comptroller, the Legislative Budget Board, and the commissioner of education

} HB 2358 (Effective 6/16/15)◦ Any out of state business entity whose transaction of

business in this state is limited to the performance of disaster or emergency related work during a disaster response period is not required to file a rendition or pay ad valorem taxes

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} HB 2679 (Effective 6/16/15)◦ Changes the powers and bond requirements for a

public facility corporation} HB 2710 (Effective 9/1/15)◦ Mandates a report be filed by an attorney ad litem

before the attorney can be paid for services regarding a defendant in a delinquent tax suit

} HB 2828 (Effective 9/1/15)◦ Allows cities and counties to request a background

check on any applicant, employee, an employee of a contractor, and a volunteer

} HB 3002 (Effective 9/1/15)◦ Allows the county tax assessor collector of a county that

imposes a street light fee to include the fee in the tax bill for each land owner that benefits from the street light

} HB 3532 (Effective 9/1/15)◦ Allows confidential information on an exemption

application to be given to agents of the CAD that appraise property or perform appraisal services for the CAD

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} HB 3623 (Effective 1/1/16)◦ Exempts the National Hispanic Institute from real

and personal property taxes if they are exempt from federal income taxation due to operation as a 501 (c)3� This exemption will only be applied for once� Located in Maxwell, TX

} HB 3742 (Effective 9/1/15)◦ Allows TDLR to adopt alternative means of

determining a person's eligibility for a license and to allow reciprocity agreements and equivalent qualification parameters for licensing

} HB 3951 (Effective 1/1/16)◦ Allows a county to place requirements and

restrictions on those wishing to bid for real property sold at auction if the commissioners court requires that bidders must register with the assessor-collector before the sale begins� The assessor-collector will adopt rules for registration

(guidelines listed)

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} SB 46 (Effective 9/1/15)◦ Photographs taken of the inside of an improvement are

confidential and not subject to open records requests� Photos may be disclosed to anyone who had an ownership

interest in the property � May be used for purposes of ARB hearings or Litigation but

will still be considered confidential in regards to open records requests

� Photos may be used to ascertain location of equipment used to produce or transmit oil and gas

◦ A governmental entity that receives an open records request for photos may request additional information to prove the ownership interest

} SB 273 (Effective 9/1/15)◦ Prohibits a state agency or political subdivision of

the state from prohibiting a licensed handgun holder from entering the premises� Creates a finable civil penalty

} SB 287 (Effective 6/19/15)◦ Removes the $5 filing fee for amendments to

petitions for review of ARB orders

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} SB 450 (Effective 9/1/15)◦ Provides protection for political subdivisions during

the time the subdivision takes possession of property for purposes of collecting on a tax lien and the time the property is sold to a new owner

} SB 462 (Effective 9/1/15)◦ Authorizes the creation of a revocable deed that

transfers real property at the transferor's death} SB 463 (Effective 6/1/15)◦ Changes TCDRS from a "Current Service" to a

"Closed Subdivision" annuity reserve fund

} SB 593 (Effective 6/20/15)◦ Upon a written motion by either party in a lawsuit the

court shall set the form in which settlement discussions must take place and change the deadline to designate experts◦ Each party shall attend the settlement on or before the

120th day after the written request is made and make a good faith effort to resolve the matter� If the CAD is unable to attend within the timeline the

deadline to designate testifying experts will be 60 days before the date of trial and the deadline for all other experts will be 30 days prior to trial

� If a property owner is unable to attend the settlement within the indicated time frame discovery deadlines do not apply

◦ A CAD may not request a property owner to waive this right for purposes of settlement

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} SB 833 (Effective 6/19/15)◦ Adds military service "inside or" outside the US to

the list of exceptions to the removal of the homestead exemption

} SB 918 (Effective 1/1/16)◦ Adds "Veterans Organizations" to the list of

exemptions that only need to be applied for once instead of annually

} SB 1007 (Effective 1/1/16)◦ Creates different designations for fee appraisers◦ States that fee appraisers may use comparable

compliance factors other than USPAP

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} SB 1281 (Effective 5/29/15)◦ Allows local government to participate in a

cooperative purchasing program with another local government of this state or another state

} SB 1296 (Effective 9/1/15)◦ Relates to nonsubstantive additions to and

corrections in enacted codes (including the tax code), to the nonsubstantive codification or disposition of various laws omitted from enacted codes, and to conforming codifications enacted by the 83rd Legislature to other Acts of that legislature

} SB 1394 (Effective 1/1/16)◦ The chief appraiser and property owner will be

required to supply a copy of any written material or material preserved on any portable device designed to maintain an electronic, magnetic, or digital reproduction of a document or image intended to be used at an ARB hearing to the ARB◦ The CAD shall provide audiovisual equipment for

use by a property owner or agent of the same type the CAD will be using at the hearing

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} SB 1420 (Effective 1/1/16)◦ A notice of appraised value must be mailed to anyone

having an exemption, partial or full, cancelled or reduced◦ All notices must contain additional information� The amount of each exemption approved for the current

year and the preceding year and � If an exemption was canceled or reduced the CAD must list

the amount of the exemption that was canceled or reduced} SB 1452 (Effective 5/15/15)◦ Allows online bidding and sale for property auctions by

commissioner's court if they take official action to allow online bidding and adopt rules of procedure� The rules will take effect 90 days after they are published in

the real property records of the county

} SB 1468 (Effective 9/1/15)◦ Allows owners and agents the ability to communicate

ARB violations that could remove an ARB member to the taxpayer liaison officer of a CAD and the officer can then report that information to the administrative district judge

} SB 1563 (Effective 6/16/15)◦ Allows the TexAmericas Center to incorporate as a

nonprofit corporation and to be exempt from all taxes imposed◦ Locations are between Texarkana and New Boston

} SB 1725 (Effective 9/1/15)◦ Adds new notification requirements to the attorney

general for excess proceeds from a tax sale

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} SB 1985 (Effective 1/1/16)◦ Changes calculation parameters for oil and gas

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} SB 1 and SJR 1 (Effective 1/1/15)◦ Increases the mandatory ISD homestead exemption to $25,000◦ If an ISD adopted the optional additional percentage homestead, they cannot repeal this

exemption until 12/31/19◦ It provides for recalculation of the over 65 freeze◦ The chief appraiser shall prepare supplemental records reflecting the new exemption

amount for 2015 only◦ ISD assessors shall determine the total taxable value and the effective and rollback rate for

the 2015 tax year utilizing the $25,000 exemption◦ Tax bills will be calculated using both the old exemption amount and the new◦ ISDs will send a provisional tax bill stating the amount of taxes under the old exemption

and the amount of the new exemption if passed by popular vote. (Specific wording indicated)

◦ If the bill does not pass the popular vote, a supplemental bill will be sent to collect the difference by December 1 or as soon thereafter as practical

◦ Supplemental taxes will be deemed late if not paid by March 1◦ An assessor or collector is not liable for civil damages or subject to criminal prosecution for

compliance with this section of the code◦ Calculation of wealth per student and state aid is changed to reflect the new exemption

amount◦ Tax rate election dates can be changed with approval from the commission. (Expires

9/1/16) ◦ The homestead increase is effective 1/1/15 and the rest of the bill takes effect 9/1/15.

} SB 849 (Effective 9/1/15)◦ Allows properties valued at $3,000,000 or less to apply for

arbitration to appeal their ARB order◦ The fee for the arbitration varies based on the following

parameters: � $450 if the property is the owner's homestead and has a value

of $500,000 or less� $500 if the property is the owner's homestead and has a value

of more than $500,000� $500 for a non-homestead property less than $1,000,000 in

value� $800 for a non-homestead property with a value between $1M

and $2M� $1,050 for a non-homestead property with a value between

$2M and $3M◦ The arbitrator will receive the fee less $50 kept by the

comptroller

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} SB 1760 (Effective 1/1/16)◦ A lessee who has been given agent authority by the owner of property may

with the owner's approval then designate an agent to represent them on their behalf

◦ Property tax forms that require a signature may be signed electronically and are not invalid or unenforceable because it is a photocopy or electronic copy

◦ The comptroller will prepare a list of tax rates imposed by each taxing unit other than a school in descending order and publish this information annually by December 31 on their website

◦ At least 60% of the members of a governing body, other than a school district, must vote in favor of any ordinance, resolution, or order setting a tax rate for it to pass

◦ For school districts, the vote on an ordinance, resolution, or order setting a tax rate that exceeds the sum of the M&O rate and the debt rate must be a record vote and at least 60% of the members of the governing body must vote in favor

◦ A taxpayer does not have to apply for a refund after receiving a late homestead exemption or for any correction to the roll to receive the refund

} SB 1760 (Effective 1/1/16) Cont.◦ It adds an additional requirement for an announcement at a public

hearing for adoption of tax rates for the governing body to state the proposed use of an increase in revenue◦ When a CAD employee testifies in district court regarding a

property, the court may give preference to an employee who is a certified real estate appraiser. (Effective 1/1/2020) ◦ Refunds made by jurisdictions under section 42 of the tax code

shall include interest in the amount of 9.5%◦ For a jurisdiction that holds a rollback election, the notice under

section 49.236 must include a description of the purpose of the proposed tax increase◦ Counties and Cities must provide notice of their tax rate not later

than the later of September 1 or 30 days after receiving the certified roll and post on their website with the same timelines◦ If a rollback election is held for water districts, the notice of

election must include a description of the purpose for the tax increase