The Comptroller of Public Accounts adopts new §9.3006, concerning the notice of estimated taxes required to be delivered by county appraisal districts, without changes to the proposed text as published in the July 31, 2020, issue of the Texas Register (45 TexReg 5325). The rule will not be republished.

The new 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.

The comptroller did not receive any comments regarding adoption of the amendment.

This new section is adopted 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).