Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9.
PROPERTY TAX ADMINISTRATION
Subchapter C. APPRAISAL DISTRICT ADMINISTRATION
34 TAC §9.402
The Comptroller of Public Accounts adopts an amendment to §9.402,
concerning applications for special property tax appraisal, with changes to
the proposed text as published in the December 3, 1999, issue of the
This rule is being amended to prescribe a model application form for restricted-use
timber appraisal, required by Senate Bill 977, 76th Legislature, 1999, effective
January 1, 2000, pursuant to §18(b) of the act.
Comments were received from a law firm representing Champion International,
Louisiana Pacific, and Temple-Inland requesting three changes to the new form
(Form 50-281). The commentor requested that the instructions in Step 3 (B)(b)(3)
be changed to clarify legislative intent and adding "providing shelter" to
the list of wildlife benefits in Step 3 (B)(b)(3). The commentor also requested
that the second, fourth and fifth questions in Step 4 clarify "that a landowner
who is actively engaged in the regeneration process can qualify, even though
trees may not yet have been planted and established." The comptroller has
changed the language and questions as requested.
Comments were received from Somervell County Appraisal District requesting
that a sentence in the "Important Information for Applicants" on Form 50-129,
the Application for 1-d-1 (open - space) Agricultural Appraisal form be changed.
The comptroller declines to make this change, as this change is outside the
scope of the originally proposed changes.
Comments were received from Shelby County Appraisal District requesting
three changes to the new form (Form 50-281). The commentor believes "it is
important to specify time constraints of this application." The comptroller
declines to make this change, as it is not the purpose of the form to determine
the effective date of legislation or to whom the appraisal applies. The law
requires the chief appraiser to determine specifically each applicant's right
to this appraisal. The commentor requested a separate form for the restricted
use of timberland, which is not related in substance to the qualification
of land for harvesting and regenerating timber production. The comptroller
agrees that the separate nature of the activities needs to be clarified and
has added a paragraph in the "Important Information for Applicants" section
of the form. However, the comptroller declines to adopt separate forms because
an additional form could create more administrative burden on chief appraisers
and confuse taxpayers. Also, the commentor requested that the signature line
have a date section instead of a title section. The comptroller has changed
the form to include both sections on the form.
This amendment is adopted under the Tax Code, §5.07, which
requires the comptroller to prescribe the contents of all forms necessary
for the administration of the property tax system, and Senate Bill 977, 76th
Legislature, 1999, effective January 1, 2000, pursuant to §18(b) of the
act, which requires the comptroller to prescribe an application form for restricted-use
timberland appraisal.
The amendment implements the Tax Code, §23.9804.
§9.402.Special Use Application Forms.
(a)
In applying for special use valuation under the Tax Code,
Chapter 23, the applicant shall use a form provided by the appraisal office.
The appraisal office shall use the model form adopted by the Comptroller of
Public Accounts which is appropriate to the special use type, or use a form
containing information which is in substantial compliance with the model form
adopted by the comptroller.
(b)
The model application forms listed in paragraphs (1)-(6)
of this subsection and the new model form in paragraph (7) of this subsection
are adopted by the Comptroller of Public Accounts 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)
1-d Appraisal Application (1-d Agricultural Land), (Form
50-165);
(2)
1-d-1 Appraisal Application (1-d-1 Agricultural Land),
(Form 50-129);
(3)
open-space land application (1-d-1 timberland), (Form
50-167);
(4)
1-d-1 Ecological Laboratory Appraisal Application,
(Form 50-166);
(5)
application for recreational, park, and scenic land,
(Form 50-168);
(6)
application for public access airport property, (Form
50-169); and
(7)
application for restricted-use timberland appraisal
(Form 50-281).
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 February 17, 2000.
TRD-200001234
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: March 8, 2000
Proposal publication date: December 3, 1999
For further information, please call: (512) 463-3699
34 TAC §9.415
The Comptroller of Public Accounts adopts an amendment to §9.415,
concerning applications for property tax exemptions, without changes to the
proposed text as published in the December 24, 1999, issue of the
Texas Register
(24 TexReg 11695).
This rule is being amended to change model application forms for charitable
organizations, youth spiritual, mental, and physical development organizations,
privately owned schools, nonprofit water supply or wastewater services corporations,
and miscellaneous property tax exemptions adopted by reference, in response
to House Bill 873, 76th Legislature, 1999, effective May 18, 1999, which permits
these organizations an exemption for up to three years for an incomplete improvement
of property owned by the organizations. Changes to the charitable organization
exemption application form are proposed in response to House Bill 2269, 76th
Legislature, 1999, effective January 1, 1999, to provide an exemption for
certain cooperative housing; and in response to House Bill 2821, 76th Legislature,
1999, to address qualification of charitable organizations that share a division
of responsibilities if the organizations meet certain specific requirements
and House Bill 1978, 76th Legislature, 1999, to address charitable organizations
that provide services to elderly persons including the provision of recreational
or social activities and facilities designed to address the special needs
of elderly persons or to the handicapped. Changes to the property tax abatement
exemption application form are proposed in response to House Bill 3034, 76th
Legislature, 1999, effective September 1, 1999, to address taxing units having
different terms and durations in their tax abatement agreements with a property
owner. In addition, an amendment is proposed to adopt a new model application
form for associations that provide assistance to ambulatory health care centers,
as provided by House Bill 541, 76th Legislature, 1999, effective January 1,
2000.
No comments were received regarding adoption of the amendment.
This amendment is adopted under the Tax Code, §11.43(f),
which requires the comptroller to prescribe the contents and form for each
kind of property tax exemption.
The amendment implements the Tax Code, §§11.111, 11.13, 11.17,
11.18, 11.181, 11.19, 11.20, 11.21, 11.22, 11.23(a)-(k), 11.24, 11.251, 11.27,
11.271, 11.28, 11.29, 11.30, 11.31, 11.32, 11.437, and 11.182.
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 February 18, 2000.
TRD-200001240
Martin Cherry
Special Counsel
Comptroller of Public Accounts
Effective date: March 9, 2000
Proposal publication date: December 24, 1999
For further information, please call: (512) 463-3699
Subchapter J. PROCEDURES