HBA-GUM, ALS H.B. 1037 76(R)BILL ANALYSIS Office of House Bill AnalysisH.B. 1037 By: Junell Ways & Means 6/21/1999 Enrolled BACKGROUND AND PURPOSE Under Section 6.01, Tax Code (Appraisal Districts Established), an appraisal district is established in each county and each of those districts was responsible for appraising property within that district for ad valorem tax purposes. However, sometimes property is located in overlapping districts, necessitating more than one appraisal by different appraisal districts. In a situation in which the chief appraisers of different districts do not agree on the appraised value of a piece of property, they are required to enter as the value of the property the average of the appraised values. Some appraisers have interpreted the former law to require each appraiser to agree on one value, rather than requiring them to average the disparate values. H.B. 1037 requires the chief appraisers of the appraisal districts who have two or more overlapping appraisal districts to coordinate, to the extent practicable, their appraisal activities so as to encourage and facilitate the appraisal of the same property appraised by each district at the same value. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. SECTION BY SECTION ANALYSIS SECTION 1. Amends Section 6.025(c), Tax Code, to require the chief appraisers of the appraisal districts under Subsection (a) (relating to two or more overlapping appraisal districts) to the extent practicable, to coordinate their appraisal activities so as to encourage and facilitate the appraisal of the same property appraised by each district at the same value. SECTION 2. Repealer: Sections 6.025(d)-(f), Tax Code (concerning the recognition of a homestead exemption for property located in more than one appraisal district, and setting out provisions to be followed when appraisers from different districts disagree as to a specific property's value). SECTION 3.Effective date: January 1, 2000. Makes application of this Act prospective. SECTION 4.Emergency clause.