Texas Register Preamble

The Comptroller of Public Accounts proposes new §9.3006, concerning the notice of estimated taxes required to be delivered by county appraisal districts. The proposed rule implements Senate Bill 2, Section 36, 86th Legislature, 2019. The rule closely follows the language in Tax Code, §26.04(e-2) so as not to create an undue burden on county appraisal districts and to allow them flexibility to create their own notices, as long as they comply with the requirements in Tax Code, §26.04(e-2). The rule refers to proposed model form 50-313 that may be found at http://www.comptroller.texas.gov/forms/50-313.pdf.

Tom Currah, Chief Revenue Estimator, has determined that during the first five years that the proposed new rule is in effect, the rule: will not create or eliminate a government program; will not require the creation or elimination of employee positions; will not require an increase or decrease in future legislative appropriations to the agency; will not require an increase or decrease in fees paid to the agency; will not increase or decrease the number of individuals subject to the rules' applicability; and will not positively or adversely affect this state's economy.

Mr. Currah also has determined that the proposed new rule would have no fiscal impact on the state government, units of local government, or individuals. The proposed new rule would benefit the public by conforming the rule to current statute. There would be no anticipated significant economic cost to the public. The proposed new rule would have no significant fiscal impact on small businesses or rural communities.

You may submit comments on the proposal to Korry Castillo, Director, Property Tax Assistance Division, P.O. Box 13528 Austin, Texas 78711 or to the email address: ptad.rulecomments@cpa.texas.gov. The comptroller must receive your comments no later than 30 days from the date of publication of the proposal in the Texas Register.

This new section is proposed under Tax Code, §26.04 (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates), which requires the comptroller, with advice of the property tax administration advisory board, to adopt rules prescribing the form of the notice required by Tax Code, §26.04(e-2) and, which authorizes the comptroller to adopt rules regarding the format and delivery of the notice.

This new section implements Tax Code, §26.04, Subsections (e-2), (e-3) and (e-4) (Submission of Roll to Governing Body; No-New-Revenue and Voter-Approval Tax Rates).

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