Part 1. COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 9. PROPERTY TAX ADMINISTRATION
Subchapter C. APPRAISAL DISTRICT ADMINISTRATION
The Comptroller of Public Accounts adopts an amendment to §9.402, concerning special use application forms, with changes to the proposed text as published in the January 4, 2008, issue of the Texas Register (33 TexReg 66).
Tax Code, §23.54, requires the comptroller to prescribe exemption application forms. There are non-substantive changes to adoption by reference forms 50-166, 50-167, 50-168, and 50-169 to remove unnecessary information.
The rule is being amended to adopt by reference amended application forms for 1-d-1 Appraisal Application (1-d-1 Agricultural Land) and the 1-d Appraisal Application (1-d Agricultural Land). An amendment to the 1-d-1 appraisal application is proposed to implement a provision of House Bill 604, 80th Legislature, 2007, effective January 1, 2008, which allows land used for wildlife management and under a federal permit to protect endangered species to qualify for 1-d-1 appraisal without a five-year agricultural appraisal history. An amendment to the 1-d appraisal application form is proposed to implement House Bill 3630, 80th Legislature, 2007, effective January 1, 2008, which provides that land subject to an equity loan may not qualify for 1-d agricultural appraisal. Subsection (b) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
No comments were received regarding adoption of the amendment.
The amendment is adopted under Tax Code, §23.54, which requires that the comptroller prescribe application forms for 1-d-1 agricultural appraisal, and Tax Code, §23.43, which requires the comptroller to prescribe the application form for 1-d agricultural appraisal.
The amendment implements Tax Code, §23.54, House Bill 604 and House Bill 3630, adopted in 2007 by the 80th Legislature.
§9.402.Special Use Application Forms.
(a) In applying for special use valuation under 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) - (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.
(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 19, 2008.
TRD-200800998
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: March 10, 2008
Proposal publication date: January 4, 2008
For further information, please call: (512) 475-0387
The Comptroller of Public Accounts adopts an amendment to §9.419, concerning procedures for determining property tax exemption for motor vehicles leased for personal use, without changes to the proposed text as published in the January 4, 2008, issue of the Texas Register (33 TexReg 66).
This rule adopts by reference three forms, including a form for the rendition of leased motor vehicles. Tax Code, §22.24, requires taxpayers to render on a form prescribed or approved by the comptroller. Subsection (c) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
Effective September 1, 2007, House Bill 264, adopted by the 80th Legislature, 2007, permits property owners to affirm if the information in the property owner's most recently filed rendition continues to be accurate. The bill requires each rendition form prescribed by the comptroller to provide a box that the property owner may check to affirm that the information in the most recently filed rendition continues to be accurate.
No comments were received regarding adoption of the amendment.
The amendment is adopted under Tax Code, §22.24, which requires the comptroller to prescribe rendition forms. The amendment is also adopted under Tax Code, §11.43, which requires the comptroller to prescribe the contents of the application form for each kind of exemption.
The amendment implements Tax Code, §22.24.
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 19, 2008.
TRD-200800996
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: March 10, 2008
Proposal publication date: January 4, 2008
For further information, please call: (512) 475-0387
The Comptroller of Public Accounts adopts amendments to §9.801, concerning notice of protest, without changes to the proposed text as published in the January 4, 2008, issue of the Texas Register (33 TexReg 68).
The amendments update the model notice of protest, which is adopted by reference. House Bill 538, 80th Legislature, 2007, effective January 1, 2008, provided property owners with a right to postponement of a protest hearing under certain circumstances. The proposed amendment to the form will add the new right to the form for the notice of protest.
No comments were received regarding adoption of the amendment.
The amendment is adopted under Tax Code, §41.44, which requires the comptroller to adopt a notice of protest.
The amendment implements §41.44, which sets forth the contents of the notice of protest and House Bill 538, 80th Legislature, 2007.
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 19, 2008.
TRD-200801001
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: March 10, 2008
Proposal publication date: January 4, 2008
For further information, please call: (512) 463-4601
The Comptroller of Public Accounts adopts an amendment to §9.3031, concerning rendition forms, with changes to the proposed text as published in the January 4, 2008, issue of the Texas Register (33 TexReg 69).
Tax Code, §22.24, requires taxpayers to render on a form prescribed or approved by the comptroller. There are non-substantive changes to adoption by reference forms 50-143, 50-153, 50-154, and 50-155 to remove unnecessary information.
Effective September 1, 2007, House Bill 264, adopted in 2007 by the 80th Legislature, permits property owners to affirm if the information in the property owner's most recently filed rendition continues to be accurate. The bill requires that each rendition form prescribed by the comptroller to provide a box that the property owner may check to affirm that the information in the most recently filed rendition continues to be accurate. Subsection (d) is amended to delete reference to the telephone numbers for Telecommunication Device for the Deaf (TDD).
No comments were received regarding adoption of the amendment.
The amendment is adopted under Tax Code, §22.24 which requires that the comptroller to prescribe rendition forms, and House Bill 264.
The amendment implements Tax Code, §22.24 and House Bill 264.
§9.3031.Rendition Forms.
(a) All appraisal offices and all tax offices appraising property for purposes of ad valorem taxation shall prepare and make available at no charge, printed or electronic forms for the rendering of property.
(b) A person rendering property shall use the model form adopted by the Comptroller of Public Accounts or a form containing information which is in substantial compliance with the model form if approved by the comptroller.
(c) Nothing in this section shall be construed to prohibit the combination of the information contained on two or more model forms into a single form in order to use a single form to achieve substantial compliance with two or more model forms.
(d) The model rendition forms for various categories of property in paragraphs (1) - (17) of this subsection are adopted, as amended, by the comptroller by reference. Copies of these forms are available for inspection at the offices of the Texas Register or may be obtained from the Comptroller of Public Accounts, P.O. Box 13528, Austin, Texas 78711. Copies may also be requested by calling toll-free 1-800-252-9121. In Austin, call (512) 305-9999. The model rendition forms are:
(1) General Real Estate Rendition of Taxable Property (Form 50-141);
(2) General Personal Property Rendition of Taxable Property-Non Incoming Producing (Form 50-142);
(3) Report of Leased Space for Storage of Personal Property (Form 50-148);
(4) Industrial Real Property Rendition of Taxable Property (Form 50-149);
(5) Oil and Gas Lease Rendition of Taxable Property (Form 50-150);
(6) Mine and Quarry Real Property Rendition of Taxable Property (Form 50-151);
(7) Telephone Company Rendition of Taxable Property (Form 50-152);
(8) REA-Financed Telephone Company Rendition of Taxable Property (Form 50-153);
(9) Electric Company and Electric Cooperative Rendition of Taxable Property (Form 50-154);
(10) Gas Distribution Utility Rendition of Taxable Property (Form 50-155);
(11) Railroad Rendition of Taxable Property (Form 50-156);
(12) Pipeline and Right-of-Way Rendition of Taxable Property (Form 50-157);
(13) Business Personal Property Rendition of Taxable Property (Form 50-144);
(14) Watercraft Rendition of Taxable Property (Form 50-158);
(15) Aircraft Rendition of Taxable Property (Form 50-159);
(16) Mobile Homes Rendition of Taxable Property (Form 50-160); and
(17) Residential Real Property Inventory (Form 50-143).
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 19, 2008.
TRD-200800997
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: March 10, 2008
Proposal publication date: January 4, 2008
For further information, please call: (512) 475-0387