Property Tax Items of Interest from the 86th Legislative Session SB 2 – Texas Taxpayer Transparency Act of 2019 and other Property Tax Bills

Creates a searchable statewide Database that gives taxpayers information regarding tax rates.
Property owners will see how each jurisdiction’s proposed rates directly affect their individual bill
Provides information about which jurisdiction has proposed raising their property tax bills and when they can participate in the rate setting process. That information would be provided ahead of time.

County Tax Assessor Website will Post for each taxing unit:
Tax rate calculation forms used to calculate the taxing unit’s no-new-revenue and rollback tax rates for the most recent five years beginning with the 2020 tax year, as certified by the designated officer or employee.

• The applicable forms for the current tax year not later than August 1
• The name and official contact information for each member of the unit’s governing body.
• Improved Tax Notices
• Notices to provide Property Owners a plain language comparison to the rate they are proposing so taxpayers can more easily see the difference in comparison to what they paid last year versus the present year.

Firefighter, volunteer firefighter and emergency medical services personnel addresses are confidential. Effective Immediately (HB 2446, Filed w/o Governor’s signature)
State Officers elected statewide or members of the legislature addresses are confidential. Effective Immediately (SB 662, signed 6/4/19)

Replaces reference to “Effective” tax rate with “No-New-Revenue” rate.

Replaced reference to “Rollback” rate with “Voter-approval tax rate”.

Lowers the Voter-approval tax rate to 3.5% from the current 8.0% for cities, counties and special purpose districts. But, those units can increase their property tax levies by $500,000 a year without triggering an election in some cases.

Hospital Districts (UMC), Junior Colleges (EPCC) maintain the original rollback/Voter-approval rate of 8.0%

School Districts are carved out of the bill, but they are limited to a 2.5% revenue increase (HB 3) Effective 9/1/19 (signed 6/12/19) There is a three year carry-over provision which lets taxing units bank unused revenue growth.

Any Unused Amount of the 1.035 multiplier, or 3.5% voter-approval rate is termed an incremental amount. (Generally calculated as the difference between the rollback tax rate and the actual tax rate for the current tax year and each of the four preceding tax years.)

The incremental amount available each year carries forward to the next/future year(s) to be added to the 1.035 multiplier to increase the Rollback Rate over the 1.035 limit. These incremental amounts accumulate year on year.

Incremental rate is considered to be zero for each tax year before 2020.

If a taxing unit proposes a rate that exceeds the voter approval rate, an automatic ratification election would take place in November. Rollback Elections are now automatic for taxing units other than school districts – No need for taxpayer to petition for a Rollback Election if adopted rate exceeds rollback rate.

New relaxed rules allowing entities to raise taxes above rollback rate in the following a disaster without requiring voter approval. Prohibits the governing body of a taxing unit from adopting a budget for a fiscal year or take any other action that has the effect of decreasing the total compensation to which a first responder employed by the taxing entity was entitled in the preceding fiscal year of the taxing unit.

Creates Property Tax Advisory Board in the Office of the Comptroller. This Board is to make recommendations to the comptroller that improve effectiveness and efficiency in the property tax system.

Expands opportunities for property owner to protest or appeal their appraised values through after-hours, evening and weekend protests and requiring notices from appraisal districts to be issued electronically

Appraisal Districts must appraise properties in using appraisal manuals prepared and issued by the Comptroller.

Property owner who establishes that ARB had final determination of a protest is entitled to a final determination by the District Court. (HB 380, signed 5/24/19)

Property Owners may request that a notice of a protest hearing before the ARB be delivered by certified mail or electronic mail. (HB 1060 signed 6/10/19)

To appeal an ARB order, a property owner must file a request for binding arbitration not later than the 60th day (changed from 45th day) after the date the property owner received notice of the order. (HB 1802, signed 5/17/19)

The Deadline to file an application for an allocation of the value of certain property for ad valorem purposes is May 1 (changed from April 1).

Chief Appraiser may file a motion with the ARB to change the appraisal roll to correct an error that resulted in an incorrect appraised value for an owner’s property at any time prior to the date the taxes become delinquent. Must qualify as owner’s residence. (HB 2159, signed 6/4/19)

Provides contents that must be included in a notice of appraised value that is sent to a property owner. (SB 2060, signed 6/10/19) An eligible person who is 65 or older may receive both a disabled and an elderly residence homestead exemption in the same year if the person receives the exemption with respect to taxes levied by different taxing units. (HB 2441, signed 6/5/19)

The County Tax-Assessor, Appraisal District, Chief Appraiser or ARB may not be party to a proceeding to adjudicate ownership of property except as prescribed by this title. (SB 1943, signed 6/10/19)

Chief Appraiser and a property owner of the designated agent may file a joint motion with the ARB notifying the board that the chief appraiser and the property owner or designated agent have agreed to a disposition of the protest and request the board to issue an order. Order must contain the terms of the disposition of the protest. (SB 2531, signed 6/10/19)

Taxing units may use online bidding and sale for the resale of property purchased by that taxing unit at a tax sale. (HB 1652, signed 6/14/19)

Owner of real property sold at a tax sales is prohibited from transferring the owner’s right of redemption to another person. (SB 1642, signed 6/14/19)

Persons serving on Active Duty in any branch of the United States armed forces may pay their delinquent taxes without penalty or interest regardless of whether there is a war or national emergency declared in accordance with federal law. New: a delinquent tax for which a person defers payment that is not paid on or before the date the deferral period expires accrues interest at a rate of 6% for each year or portion of a year the tax remains unpaid; and does not incur a penalty. (HB 1883, signed 6/10/19)

Governing Body of a taxing unit may waive penalties and interest if an error by a mortgagee results in failure to pay ad valorem tax. (HB 1885, signed 6/7/19)

Provides guidance on property exempted from property taxes in a disaster area (SB 443, signed 6/4/19)

Description of the procedure for the payment of certain ad valorem tax refunds. (SB1856, 6/14/19)

For additional information on property tax collections contact:

Consolidated Tax Office
http://www.elpasotexas.gov/tax-office/pay-your-taxes

For additional information on property tax appraisals contact:

El Paso Central Appraisal District
http://www.epcad.org

Effective February 19, 2019

In the interest of Fraud Prevention under the Texas Department of Motor Vehicles Performance Quality Recognition Program and our commitment to provide better Customer Service, we are taking a proactive approach by centralizing ALL transactions submitted by Independent Title Runners to be processed at our Main Branch Office located at 301 Manny Martinez Dr. 

For questions relating to this new process, please contact the Branch Manager at 771-2308.

If you would like information on obtaining an Independent Runner License, please contact our Tax Office,Enforcement Department at 771-2310.

At the request of the U.S. Army, the Texas Department of Motor Vehicle (TxDMV) recently redesigned all U.S. Army license plates, which include the Disabled Veteran U.S. Army; Honorably Discharged U.S. Army; Retired U.S. Army; and U.S. Army license plates. All U.S. Army license plate designs were changed by replacing the Army seal with the Army star emblem.

Army Emblem Used on Old Plate Designs	New Plate Designs

The U.S. Army license plate(s) currently displayed on your vehicle need to be replaced with the redesigned U.S. Army license plate(s). Beginning January 1, 2019, the TxDMV will begin the replacement process. Replacement license plate(s) will be mailed to you a few weeks after you renew your vehicle registration, at no additional charge. Your license plate number will not change.
Please remove the old license plate(s) from your vehicle upon receipt of the new license plate(s). Please deface the old license plates in a manner that renders them unusable by others or return the old plate(s) to your County Tax Assessor-Collector office for destruction.
Please contact TxDMV Special Plates Unit staff at (512) 374-5010 if you have any questions.

On January 1, 2019, a new law related to Certified Copies of Title (CCOs) will take effect. Senate Bill 2076 passed by the 85th Legislature amended Transportation Code, Section 501.134(d), to provide that a lawfully obtained CCO supersedes and invalidates any previously issued title or certified copy.
This change will become effective in the Texas Department of Motor Vehicles system at the start of business on December 31, 2018.
Texas Dealers who take vehicles in on trade should be particularly aware of this change.

COLUMBUS DAY: Monday, October 14, 2019
VETERANS DAY: Monday, November 11, 2019
THANKSGIVING DAY: Thursday, November 28, 2019
DAY AFTER THANKSGIVING: Friday, November 29, 2019
CHRISTMAS EVE: Tuesday, December 24, 2019
CHRISTMAS DAY: Wednesday, December 25, 2019
NEW YEAR’S EVE: Tuesday, December 31, 2019
NEW YEAR’S DAY: Wednesday, January 1, 2020
MARTIN LUTHER KING DAY: Monday, January 20, 2020
PRESIDENT’S DAY: Monday, February 17, 2020
CESAR CHAVEZ DAY: Tuesday, March 31, 2020
GOOD FRIDAY: Friday, April 10, 2020
MEMORIAL DAY: Monday, May 25, 2020
JUNETEENTH: Friday, June 19, 2020
INDEPENDENCE DAY: Friday, July 3, 2020 (Observed)
LABOR DAY: Monday, September 7, 2020