Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9.
PROPERTY TAX ADMINISTRATION
Subchapter H. TAX RECORD REQUIREMENTS
34 TAC §9.3015
The Comptroller of Public Accounts adopts an amendment to §9.3015,
concerning the report of decreased value forms, with changes to the proposed
text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9589).
This rule is being amended to add sworn statement language to the model
forms for renditions as required by Senate Bill 1359, 76th Legislature, 1999,
effective September 1, 1999.
Comments were received from the chief appraiser of Gray County Appraisal
District suggesting a clarification of wording in subsection (e)(1)-(3). The
comptroller accepts that change and has changed the language in the subsections
to clarify this point.
This amendment is adopted under the Tax Code, §22.24, which
requires the comptroller to prescribe and approve appropriate forms for filing
a rendition or report.
The amendment implements the Tax Code, §§22.03, 22.23, 22.24,
and 22.27.
§9.3015.Report of Decreased Value Forms.
(a)
All appraisal offices shall prepare and make available
forms for the report of decreased value by any property owner.
(b)
All forms for the report of decreased value by any property
owner shall provide for the following information:
(1)
a statement indicating that the report form is to be filed
by the property owner after January 1 and not later than April 15;
(2)
the year for which the report of decreased value is
filed;
(3)
the name of any taxing units to which the report of
decreased value is filed;
(4)
the identification of the property owner filing the
report of decreased value (name and address);
(5)
the legal description of the property involved in
the filing of the report of decreased value and its location;
(6)
the name and address of a person to contact for additional
information;
(7)
the date of the report of decreased value;
(8)
the signature of the property owner, or the authorized
officer or agent, filing the report of decreased value; and
(9)
a statement that the report of decreased value is
confidential and not open to public inspection, except for those instances
set forth in the Tax Code, §22.27(b).
(c)
In order to determine the appraised value of property that
is the subject of a completed and timely filed report of decreased value,
the report form will provide for the following necessary information:
(1)
a statement indicating the nature and cause of decreased
value of the property subject to the report; and
(2)
a statement indicating that the property owner may
state his or her opinion about the market value of the property subject to
the report.
(d)
All forms for the report of decreased value by any property
owner shall require the property owner to state that the information contained
in the form is true and correct to the best of the property owner's knowledge
and belief. If the report is filed by someone other than the property owner,
an employee of the property owner, or an employee of a property owner on behalf
of an affiliated entity of the property owner, the report must be sworn before
an officer authorized by law to administer an oath.
(e)
All forms for the report of decreased value by any property
owner shall make provision for the following information on the back of the
form:
(1)
the name of the person from the appraisal office who reviews
the property to verify any change in value;
(2)
the date the person from the appraisal office views
the property subject to the report or, in the case of an oil and gas property,
reviews the appraisal of the property; and
(3)
the determination of any decrease in appraised value
and its cause and nature by the person from the appraisal office who views
the property to verify any change in value.
(f)
Appraisal offices failing to establish a form for the report
of decreased value as required in this section may be judged to be in compliance
upon a showing to the board that a form for the report of decreased value
substantially equivalent to that required in this section has been established.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on December
21, 1999.
TRD-9908930
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: January 10, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 463-3699
34 TAC §9.3031
The Comptroller of Public Accounts adopts an amendment to §9.3031,
concerning rendition forms, without changes to the proposed text as published
in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9589).
This rule is being amended to add sworn statement language to the model
forms for renditions as required by Senate Bill 1359, 76th Legislature, 1999,
effective September 1, 1999.
Comments were received from Harris County Appraisal District Chief Appraiser
Jim Robinson requesting that each model rendition be referred to as a "form"
rather than an "application." The comptroller has changed the language as
requested.
Comments were received from Michael Saegert, legal counsel for Harris County
Appraisal District, requesting numerous specific changes to the body of the
comptroller's General Business Personal Property Rendition, the Business Personal
Property Rendition of Taxable Property, the Report of Leased Personal Property,
and the Confidential Aircraft Rendition. The requested changes are not required
by new laws or by statute. The requested changes have been made on Harris
County Appraisal District renditions and the comptroller has approved these
renditions as in substantial compliance with the comptroller's adopted renditions,
provided certain specific items were marked "optional."
The commentor requests that the General Business Personal Property Rendition
require the following information from the taxpayer: the date of appraisal;
whether the taxpayer is in business and if the assets have been moved to a
different location; requiring both the home and business address of the taxpayer;
requiring that the taxpayer report unusual accrued depreciation for inventory,
raw materials, goods in process, finished goods, and consigned goods; requiring
information concerning markdowns of retail inventory; that the taxpayer separately
itemize fuels and replacement parts; that taxpayers group furniture, fixtures,
machinery, and equipment by year of acquisition; addition of a separate specific
category for computerized equipment; that the general rendition inform taxpayers
that they need not report on this rendition vehicles to which the special
inventory tax applies; addition of a column for age or year or acquisition
of special equipment; and separate treatment of business vehicles. The comptroller
declines to make these changes, as they are outside the scope of the originally
proposed changes. The comptroller's rendition forms are general forms intended
to apply to appraisal districts and taxpayers throughout the state and are
sufficient to determine the property's ownership, taxability, and situs. The
comptroller approves different renditions for different types of property
if the forms are in substantial compliance with the comptroller's general
renditions. An appraisal district that believes it would benefit from additional
information may request that the comptroller determine if the appraisal district's
rendition is in substantial compliance with the comptroller's general rendition.
The commentor requests that the Business Personal Property Rendition of
Taxable Property require that the taxpayer report each vehicle's model type
and mileage. The commentor requests changes to the Report of Leased Personal
Property that would require a general description of property under lease,
bailment, consignment, or other arrangement. The commentor requested that
changes to the Confidential Aircraft Rendition form be made, permitting the
listing of more than one aircraft on the form and the addition of a section
to address the allocation of value for both business and commercial aircraft.
The comptroller declines to make the changes because the comptroller's rendition
forms are general forms intended to apply to appraisal districts and taxpayers
throughout the state and the current form's requirements are sufficient for
the appraisal district to determine ownership, taxability, and situs; also,
these changes are outside the scope of the originally proposed changes. The
comptroller approves different renditions for different types of property
if the forms are in substantial compliance with the comptroller's general
rendition forms. An appraisal district that believes it would benefit from
additional information may request that the comptroller determine if the appraisal
district's rendition is in substantial compliance with the comptroller's general
rendition.
Comments were received from Aransas County Appraisal District requesting
that portions of the model renditions asking the taxpayer for an opinion of
value be in bold type. The comptroller declines to make the requested change
because the taxpayer's opinion of value is an optional item. Placing this
optional item in bold type could cause confusion.
This amendment is adopted under the Tax Code, §22.24, which
requires the comptroller to prescribe and approve appropriate forms for filing
a rendition or report.
The amendment implements the Tax Code, §22.24 and §22.27.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of the Secretary of State on December
21, 1999.
TRD-9908931
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: January 10, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 463-3699
34 TAC §9.4035
The Comptroller of Public Accounts adopts amendments to §9.4035,
concerning special types of personal property inventory, with changes to the
proposed text as published in the October 29, 1999, issue of the
Texas Register
(24 TexReg 9590).
The amendments are adopted to make changes in model forms for a dealer's
motor vehicle inventory declaration and dealer's motor vehicle inventory tax
statement in response to Senate Bill 3033, 76th Legislature, 1999, which clarified
the date on which a motor vehicle dealer is presumed to have commenced business.
Amendments are also proposed to the model forms for a dealer's heavy equipment
inventory tax statement and dealer's heavy equipment inventory declaration,
in response to Senate Bill 1435, 76th Legislature, 1999, which changed the
definition of "heavy equipment inventory" and the heavy equipment "sale price,"
and states when a sale of heavy equipment is considered to have occurred.
Amendments are proposed to the model form for retail manufactured housing
inventory declaration and retail manufactured housing inventory tax statement
in response to House Bill 3197, 76th Legislature, 1999, which amended the
definitions of certain manufactured homes and substituted the term "unit of
manufactured housing" for the term "manufactured home."
Changes were made to subsection (a) of the proposed rule to correct statutory
references. The reference to Tax Code, §23.12D and §23.12E was changed
to Tax Code, §23.124 and §23.125, respectively. These references
were also changed on the forms listed in subsection (f)(3) and (f)(4); subsection
(f) of the proposed rule has been changed to reflect the revision of these
two forms.
Comments were received from T-K-O Equipment Co. suggesting that the definition
of "sales price" be added to the instructions on the dealer's heavy equipment
inventory declaration form as it is on the dealer's heavy equipment inventory
tax statement. The comptroller accepts that change and has added the definition
to the instructions on the dealer's heavy equipment inventory declaration
form.
The amendments are adopted under the Tax Code, §5.07, which
requires the comptroller to prescribe the contents and form for the administration
of the property tax system, Tax Code, §23.121(f), which requires the
comptroller to promulgate a form entitled "Dealer's Motor Vehicle Inventory
Declaration," Tax Code, §23.122(e), which requires the comptroller to
promulgate a form entitled a "Dealer's Motor Vehicle Inventory Tax Statement,"
Tax Code, §23.124(f), which requires the comptroller to promulgate a
form entitled "Dealer's Vessel and Outboard Motor Inventory Declaration,"
Tax Code, §23.1241(f), which requires the comptroller to adopt a dealer's
heavy equipment inventory declaration form, Tax Code, §23.1242(e), which
requires the comptroller to adopt a dealer's heavy equipment inventory tax
statement form, Tax Code, §23.125(e), which requires the comptroller
to promulgate a form entitled "Dealer's Vessel and Outboard Motor Inventory
Tax Statement," Tax Code, §23.127(f), which requires the comptroller
to adopt a form entitled "Retail Manufactured Housing Inventory Declaration,"
and Tax Code, §23.128(e), which requires the comptroller to adopt a form
entitled "Retail Manufactured Housing Inventory Tax Statement." The amendments
implement Tax Code, §§23.121(f), 23.122(e), 23.124(f), 23.1241(f),
23.1242(e), 23.125(e), 23.127(f), and 23.128(e).
§9.4035.Special Types of Personal Property Inventory.
(a)
A property owner subject to Tax Code, §§23.121,
23.122, 23.124, 23.1241, 23.1242, 23.125, 23.127, and 23.128, may use comptroller
Model Forms 50-244 and 50-246 to file a dealer's motor vehicle inventory tax
statement and inventory declaration; Model Forms 50-259 and 50-260 to file
a dealer's vessel and outboard motor inventory tax statement and inventory
declaration; Model Forms 50-267 and 50-268 to file a retailer's manufactured
housing inventory tax statement and inventory declaration; and Model Forms
50-265 and 50-266 to file dealer's heavy equipment inventory tax statement
and inventory declaration. Except as provided by law, all information contained
on these forms is confidential.
(b)
A property owner subject to this section may use an inventory
tax statement form that sets out the information in the same language and
sequence as the model form. A property owner may use an inventory declaration
form that sets out the information in the same language and sequence as the
model form.
(c)
In order to assist in the accurate reporting of taxable
inventories and if the form is provided by the appraisal district, the inventory
tax statement and the inventory declaration shall provide both the appraisal
district's and the county tax office's names, addresses, and telephone numbers.
(d)
A chief appraiser shall make available to a property owner
Model Forms 50-244, 50-246, 50- 259, 50-260, 50-265, 50-266, 50-267, and 50-268.
A chief appraiser may make available a different form for the inventory tax
statement and inventory declaration that sets out the information in the same
language and sequence as the model form.
(e)
In special circumstances, the chief appraiser may use forms
that provide additional information, delete information required by this section,
or set out the required information in different language or sequence than
that required by this section if the form has been previously approved by
the Comptroller of Public Accounts.
(f)
The Comptroller of Public Accounts amends the model forms
listed in paragraphs (1)-(8) of this subsection by reference. Copies of these
forms are available for inspection at the office of the Texas Register or
can be obtained from the Comptroller of Public Accounts, Property Tax Division,
P.O. Box 13528, Austin, Texas 78711-3528. Copies may also be requested by
calling our toll-free number 1-800-252-9121. In Austin, call (512) 305-9999.
From a Telecommunications Device for the Deaf (TDD), call 1-800-248-4099,
toll free. In Austin, the local TDD number is (512) 463-4621.
(1)
Dealer's Motor Vehicle Inventory Declaration (Form 50-244);
(2)
Dealer's Motor Vehicle Inventory Tax Statement (Form
50-246);
(3)
Dealer's Vessel, Trailer, and Outboard Motor Inventory
Declaration (Form 50-259);
(4)
Dealer's Vessel, Trailer, and Outboard Motor Inventory
Tax Statement (Form 50-260);
(5)
Dealer's Heavy Equipment Inventory Declaration (Form
50-265);
(6)
Dealer's Heavy Equipment Inventory Tax Statement (Form
50-266);
(7)
Retail Manufactured Housing Inventory Declaration
(Form 50-267); and
(8)
Retail Manufactured Housing Inventory Tax Statement
(Form 50-268).
This agency hereby certifies that the adoption has been
reviewed by legal counsel and found to be a valid exercise of the agency's
legal authority.
Filed with the Office of the Secretary of State on December
21, 1999.
TRD-9908932
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: January 10, 2000
Proposal publication date: October 29, 1999
For further information, please call: (512) 463-3699
Chapter 107.
MISCELLANEOUS RULES
Subchapter I. VALIDATION PROCEDURES
Part 5.
TEXAS COUNTY AND DISTRICT RETIREMENT SYSTEM