reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.189 - Rollovers

Current through Reg. 49, No. 28; July 12, 2024
(a) Direct rollovers. To the extent allowed
				  by Internal Revenue Code, §529A, available funds in a Texas ABLE Program
				  account may be rolled over (transferred) to another qualified ABLE program in
				  another state (a rollover) for the same beneficiary, or for another beneficiary
				  who is an eligible member of the family. The Texas ABLE Program will accept
				  rollovers (transfers) of funds from a qualified ABLE program in another state
				  for the same beneficiary, or for another beneficiary who is an eligible member
				  of the family. Available funds from a Texas ABLE account may be rolled over
				  (transferred) to another Texas ABLE account for another beneficiary who is an
				  eligible member of the family.
(b)
				  Indirect rollovers. The Program will accept indirect rollovers that are
				  received not later than the 60th day after the date of such payment or
				  distribution by the other qualified ABLE program, for the benefit of an
				  eligible individual if the amount received is accompanied by a statement from
				  the other qualified ABLE program providing:
(1) the date the account in the other
				  qualified ABLE program was closed;
(2) the amount of contributions to the other
				  qualified ABLE program for the calendar year in which the indirect rollover
				  occurs; and
(3) the amount of any
				  earnings included in the amount of the indirect rollover.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.190 - Change of Beneficiary

Current through Reg. 49, No. 28; July 12, 2024
(a) A request to
				  change the beneficiary of an ABLE account to another eligible member of the
				  family must be submitted in a format approved by the Board.
(b) The Board may charge a fee to process a
				  change of beneficiary for an account.
(c) A change of beneficiary that satisfies
				  Internal Revenue Code, §529A will not be treated as a
				  distribution.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.191 - Change of Participant

Current through Reg. 49, No. 28; July 12, 2024
(a) If the
				  participant is not the designated beneficiary, the participant may be changed
				  to another individual that meets the requirements of a participant in
				  accordance with §
										7.185 of
				  this title (relating to Participant), upon submittal of a request to the Board
				  in a form approved by the Board, or may be changed by operation of law or
				  contract.
(b) If the participant is
				  the designated beneficiary, the participant may be changed to another
				  individual that meets the requirements of a participant in accordance with
				  § 7.185 of this title, if the beneficiary submits a request to the Board
				  in a form approved by the Board, or upon submission of a court order.
(c) The Board may charge a fee to process a
				  change of participant for an account.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.192 - Reporting

Current through Reg. 49, No. 28; July 12, 2024
(a) The Program will provide a periodic
				  statement of account to the participant no less than annually. The statement
				  will include, but not be limited to, the following information related to the
				  account for the period reported:
(1)
				  contributions;
(2)
				  distributions;
(3) fees;
(4) value of the account as of the report
				  ending date; and
(5) any earnings
				  or losses during the period reported.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.193 - Account Termination

Current through Reg. 49, No. 28; July 12, 2024
(a) Voluntary
				  termination. A participant may voluntarily terminate an ABLE account in
				  accordance with the terms of the participation agreement and by using the
				  procedures approved by the Board.
(b) Involuntary termination. If the Board
				  finds a participant has made a material misrepresentation regarding personal
				  information or eligibility on the participation agreement or in any
				  communication regarding the Texas ABLE Program, or if the designated
				  beneficiary is deceased, the Board may involuntarily terminate and refund any
				  available funds of the ABLE account subject to any unpaid expenses or fees due
				  the Program, and, if applicable, for transfer to state following the designated
				  beneficiary's death. A material misrepresentation includes, but is not limited
				  to, providing a false taxpayer identification number or a false certification
				  that an individual is an eligible individual or eligible member of the
				  family.
(c) A distribution related
				  to account termination will be reported to the Internal Revenue Service and
				  other state and federal agencies as required and may have adverse tax or
				  benefit consequences to the beneficiary.
(d) In the event that available funds are
				  refunded by the Program for involuntary account termination, to include but not
				  limited to material misrepresentation, the Program will provide advance written
				  or electronic notification to the participant of a pending refund within a
				  reasonable time, but not less than thirty (30) days if allowed by state or
				  federal law, prior to the refund by the Program.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.195 - Refunds

Current through Reg. 49, No. 28; July 12, 2024
(a) The participant may cancel a
				  participation agreement at will and request refund of all of the available
				  funds of an ABLE account less any amounts due for transfer to state, if
				  applicable, at any time in a format approved by the Board.
(b) The Board shall determine the calculation
				  method of any refunds due for cancellations, excess contributions, transfer to
				  state, or death of the designated beneficiary.
(c) Any refunds due to cancellation or
				  termination of an ABLE account, not including any amounts due for transfer to
				  state, if applicable, will be payable to the designated beneficiary or
				  participant on behalf of the designated beneficiary unless the Program is
				  legally directed otherwise.
(d)
				  Excess contributions will automatically be refunded to the contributor by the
				  Program without earnings or interest.
(e) Distributions, including any earnings
				  included in a refund, will be reported to the Internal Revenue Service, Social
				  Security Administration, and any other state or federal agencies as required by
				  law and may subject the distributee to income tax on any earnings and a tax
				  penalty and could affect benefits or result in legal consequences.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.196 - Termination or Modification of Program

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  comptroller shall notify the governor and legislature and recommend that the
				  Board not administer such Program or that the Program be modified or terminated
				  if the comptroller determines that the Program is not financially
				  feasible.
(b) The Board may adjust
				  the terms of the Program as necessary to ensure the financial feasibility of
				  the Program, to ensure compliance with all applicable laws and regulations, or
				  to facilitate the ability of participants to obtain or maintain federal income
				  tax benefits or treatment provided by Internal Revenue Code, §529A. The
				  Board shall promptly provide notification by any written or electronic
				  communication as authorized and determined by the Board regarding a change in
				  the terms of the Program affecting participants or designated beneficiaries. To
				  the extent provided by state or federal law, the Board may allow up to 60
				  calendar days from the date of such notice for participants to exit the Program
				  by withdrawing any available funds under the then-current terms. If
				  participants do not opt to exit the Program during the opt-out period, they
				  shall be deemed to have accepted the new terms and their ABLE accounts shall be
				  subject to the new terms on the effective date of the change.
(c) If the Program is terminated by the
				  legislature, any available funds in an ABLE account will be paid, to the extent
				  possible, to the designated beneficiary or the participant on behalf of the
				  designated beneficiary, subject to any outstanding fees or charges due the
				  Program and, if applicable, transfer to state following the designated
				  beneficiary's death.
(d) In the
				  event that available funds are refunded by the Program due to termination of
				  the Program, the Program will provide advance written or electronic
				  notification to the participant of a pending refund within a reasonable time,
				  but not less than thirty (30) days, prior to the refund by the
				  Program.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.197 - Program Limitations

Current through Reg. 49, No. 28; July 12, 2024
(a) Nothing in this
				  Program or in any participation agreement entered into under this Program may
				  be construed to guarantee that amounts saved under the Program will be
				  sufficient to cover the qualified disability expenses of a designated
				  beneficiary.
(b) Nothing in this
				  Program or in any participation agreement entered into under this Program may
				  be construed to create any obligation of the State of Texas, any agency or
				  instrumentality of the State of Texas, financial institution or plan manager to
				  guarantee for the benefit of a participant:
(1) the return of any amount contributed to
				  an account;
(2) the rate of
				  interest or other return on an account; or
(3) the payment of interest or other return
				  on an account.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 7 - PREPAID HIGHER EDUCATION TUITION PROGRAM › Subchapter N - ACHIEVING A BETTER LIFE EXPERIENCE (ABLE) PROGRAM › Section 7.198 - ABLE Program Advisory Committee

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  ABLE Program Advisory Committee is established to provide to the Board the
				  committee's collective expertise as members, advocates, financial advisors, or
				  supporters of the disability community regarding the administration of and
				  experiences with the ABLE Program. The role and responsibility of the advisory
				  committee is to advise and make recommendations to the Board. The goal of the
				  advisory committee is to support the Board in ensuring that the needs of ABLE
				  Program participants are met.
(b)
				  The comptroller shall appoint at least five and not more than seven members to
				  the advisory committee, including at least one member from each of the
				  following groups:
(1) persons with a
				  disability who qualify for the program;
(2) family members of a person with a
				  disability who qualifies for the program;
(3) representatives of disability advocacy
				  organizations; and
(4)
				  representatives of the financial community.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter A - PRACTICE AND PROCEDURE › Section 9.103 - Audit of Total Taxable Value of Property in a School District

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Agent--A duly authorized individual designated to act as agent on behalf of a
				  school district for the purpose of filing a request for audit pursuant to this
				  section.
(2) Commissioner--The
				  Texas Commissioner of Education.
(3) Comptroller--The Texas Comptroller of
				  Public Accounts.
(4) Director--The
				  director of the Property Tax Assistance Division.
(5) Division--The Property Tax Assistance
				  Division of the office of the comptroller.
(6) Effective date--A single date designated
				  in a request for audit for which all values and other reported information are
				  submitted for an audit under Government Code, §
											403.302(h)
				  (Determination of School District Property Values).
(7) Property value study or study--A study
				  conducted by the comptroller pursuant to Government Code, §
											403.302.
(8) Request for audit or request--A request
				  for an audit filed with the division pursuant to Government Code, §
											403.302(h).
(9) Study year--A tax year, as defined by Tax
				  Code, §
											1.04(13)
				  (Definitions), for which the comptroller has
				  conducted a study, or is conducting a study.
(10) Taxable value--The "taxable value" as
				  defined by Government Code, §
											403.302(d).
(11) Taxable value audit or audit--An
				  examination, inspection and review of the total taxable value of property in a
				  school district conducted pursuant to Government Code, §
											403.302(h).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter B - PERFORMANCE AUDIT ADMINISTRATION › Section 9.201 - Performance Audit Procedures

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  following parties may request a performance audit of an appraisal district
				  under this section as provided by the Tax Code, §
										5.12:
(1) the governing bodies of a majority of the
				  taxing units participating in an appraisal district;
(2) the governing bodies of a majority of the
				  taxing units entitled to vote on the appointment of appraisal district
				  directors;
(3) the owners of not
				  less than 10% of the number of accounts or the owners of not less than 10% of
				  the number of parcels of property established by the Comptroller of Public
				  Accounts for purposes of the study conducted under the Government Code, §
											403.302,
				  if the class constitutes at least 5.0% of the appraised value of taxable
				  property within the district in the preceding year; or
(4) the owners of property representing not
				  less than 10% of the appraised value of all property in the district belonging
				  to a class of property established for purposes of the study conducted by the
				  Comptroller of Public Accounts under the Government Code, §
											403.302,
				  if the class constitutes at least 5.0% of the appraised value of taxable
				  property in the district in the preceding year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter B - PERFORMANCE AUDIT ADMINISTRATION › Section 9.301 - Appraisal District Reviews

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Definitions. The following words and terms when used in this subchapter shall
				  have the following meanings unless the context indicates otherwise.
(1) Comptroller--The Texas Comptroller of
				  Public Accounts or the comptroller's designee.
(2) District--A county appraisal
				  district.
(3) Division--The
				  Property Tax Assistance Division of the Office of the Comptroller of Public
				  Accounts.
(4) Generally accepted
				  appraisal standards, procedures, and methodology--Standards and procedures
				  adopted or recommended by the International Association of Assessing Officers
				  (IAAO) concerning appraisal, contracting, personnel, and administration of ad
				  valorem taxation, and The Appraisal Foundation's Uniform Standards of
				  Professional Appraisal Practice.
(5) Review--The comptroller's review of the
				  governance of each appraisal district, taxpayer assistance provided, and the
				  operating and appraisal standards, procedures, and methodology used by each
				  appraisal district as required by Tax Code, §
											5.102.
(6) Score--The measure of performance
				  indicated at the conclusion of a review.
(7) Study--The property value studies
				  required by Government Code, §
											403.302
				  and Tax Code, §
											5.10.
(8) Remedial action--Activities and decisions
				  made by the board of directors of a district that demonstrate awareness of and
				  concern for implementing the review's recommendations and actions taken which
				  demonstrate significant progress towards implementing the recommendations in a
				  timely manner.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter C - APPRAISAL DISTRICT ADMINISTRATION › Section 9.402 - Special Use Application Forms

Current through Reg. 49, No. 28; July 12, 2024
(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.
				  All forms referenced in this section must include all language required by
				  statute.
(b) The comptroller's
				  model forms applicable to this section may be revised at the discretion of the
				  comptroller. Current forms can be obtained from the Comptroller of Public
				  Accounts' Property Tax Assistance Division. The model special use application
				  forms are:
(1) Application for 1-d
				  Agricultural Appraisal (Form 50-165);
(2) Application for 1-d-1 (Open-Space)
				  Agricultural Use Appraisal (Form 50-129);
(3) Application for 1-d-1 (Open-Space) Timber
				  Land Appraisal (Form 50-167);
(4)
				  Application for Open Space Land Appraisal for Ecological Laboratories (Form
				  50-166);
(5) Application for
				  Appraisal of Recreational, Park, and Scenic Land (Form 50-168);
(6) Application for Appraisal of Public
				  Access Airport Property (Form 50-169); and
(7) Application for Restricted-Use Timber
				  Land Appraisal (Form 50-281).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter C - APPRAISAL DISTRICT ADMINISTRATION › Section 9.415 - Applications for Property Tax Exemptions

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  With the application for exemption for residence homesteads, the appraisal
				  office shall:
(1) provide a list of taxing
				  units served by the appraisal district, together with all residential homestead
				  exemptions each offers; or
(2)
				  provide the appraisal district's name and appraisal district's phone number on
				  the form, with an instruction that the property owner may call the appraisal
				  district to determine what homestead exemptions are offered by the property
				  owner's taxing units.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter C - APPRAISAL DISTRICT ADMINISTRATION › Section 9.416 - Continuation of Residence Homestead Exemption While Replacement Structure Is Constructed

Current through Reg. 49, No. 28; July 12, 2024
(a) If a qualified
				  residential structure for which the owner receives an exemption under Tax Code,
				  §
										11.13, is
				  rendered uninhabitable or unusable in a manner qualifying under Tax Code,
				  §
										11.135,
				  the owner is entitled to a continuation of the exemption. The exemption's
				  duration shall be limited pursuant to Tax Code, §
										11.135(a-1).
(b) A property owner receiving a
				  continuation of an exemption under Tax Code, §
										11.135,
				  shall notify the appraisal office within 30 days after the date that
				  eligibility for the continuation ends.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter C - APPRAISAL DISTRICT ADMINISTRATION › Section 9.417 - Property Tax Exemption for Organizations Engaged Primarily in Charitable Activities

Current through Reg. 49, No. 28; July 12, 2024
(a) Request for
				  Comptroller Determination Submitted to Comptroller. An organization seeking an
				  exemption pursuant to Tax Code, §
										11.184
				  shall use the model determination request form prescribed by the comptroller
				  and follow all instructions and guidelines published by the comptroller for
				  requesting a comptroller determination as provided by Tax Code, §
										11.184.
(b) Application for Exemption Submitted to
				  Appraisal District. An organization seeking an exemption pursuant to Tax Code,
				  §
										11.184
				  may use the model exemption application form prescribed by the comptroller or
				  another form containing all information included in the comptroller's model
				  form.
(c) An organization seeking
				  an exemption pursuant to Tax Code, §
										11.184
				  must comply with the filing requirements for application for property tax
				  exemption that are stated in Tax Code, §
										11.43(d).
				  A request to the comptroller for a determination letter for purposes of
				  compliance with Tax Code, §
										11.184
				  does not automatically extend the deadline for filing an application for
				  exemption.
(1) If an organization has not
				  received a determination letter from the comptroller, the organization may use
				  the following procedure to request that the chief appraiser extend the filing
				  deadline for an application for exemption.
(A) The organization must submit to the chief
				  appraiser a written request for an extension by no later than April
				  1;
(B) The request for extension
				  should state that the organization has submitted a request for a determination
				  letter to the comptroller and should have as an attachment a copy of the
				  request for determination letter that the organization submitted to the
				  comptroller;
(C) The chief
				  appraiser shall grant the organization's request for extension for a period of
				  not longer than 60 days if the organization has complied with subparagraphs (A)
				  and (B) of this paragraph;
(D) The
				  chief appraiser may verify with the comptroller that a request for a
				  determination letter has been submitted.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter C - APPRAISAL DISTRICT ADMINISTRATION › Section 9.419 - Property Tax Exemption for Certain Leased Motor Vehicles

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions. The following words and
				  terms, when used in this section, shall have the following meanings, unless the
				  context clearly indicates otherwise.
(1)
				  Lease--An agreement, other than a rental as defined by Tax Code, §
											152.001(5),
				  whereby an owner of a motor vehicle gives exclusive use of the motor vehicle to
				  another for consideration, for a period that is longer than 180 days.
(2) Lessee--A person who enters into a lease
				  for a specific motor vehicle.
(3)
				  Lessor-- The owner of a motor vehicle that is subject to a lease.
(4) Lessee's Affidavit or Affidavit--A
				  statement, either under oath or by written, unsworn declaration, that a lessee
				  or authorized representative of the lessee if the lessee is an entity described
				  by Tax Code, §
											11.252(b)
				  executes to attest that the lessee does not hold the leased motor vehicle for
				  the production of income and the leased motor vehicle is used primarily for
				  activities that do not involve the production of income.
(5) Motor vehicle--A passenger car or truck
				  with a shipping weight of 9,000 pounds or less.
(6) Reasonable date and/or time--A time that
				  is after 10:00 a.m. and before 5:00 p.m., Monday through Friday, excluding
				  holidays, unless the appraisal district and the lessor agree
				  otherwise.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter E - TAX OFFICE ADMINISTRATION › Section 9.1001 - Current and Delinquent Tax Receipts and Temporary Tax Receipts

Current through Reg. 49, No. 28; July 12, 2024
(a) All offices collecting ad valorem taxes
				  shall prepare and issue current and delinquent tax receipts, as well as
				  temporary tax receipts, as applicable, and, as requested, for the payment of
				  current and delinquent taxes.
(b)
				  Current tax receipts shall include the following items of information:
(1) the name and address of the collecting
				  office and the name of the taxing unit(s) for which that office collects on
				  that property;
(2) the name and
				  address of the property owner and/or agent;
(3) the description of the property as shown
				  on the tax roll;
(4) the tax roll
				  account number of the property and, if different, the appraisal roll account
				  number of the property;
(5) the
				  year for which the taxes are paid;
(6) the taxable value of the
				  property;
(7) the tax rate imposed
				  by each taxing unit taxing the property;
(8) the amount of taxes paid, including a
				  breakdown of taxes collected for each taxing unit;
(9) the date the taxes are paid;
(10) in cases of split payment, indication
				  that the amount paid is a split payment; and
(11) a statement that if a request by a
				  property owner or agent is made before the current year taxes have been
				  calculated, no such calculation is available for inclusion on the
				  receipt.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter E - TAX OFFICE ADMINISTRATION › Section 9.1002 - Posting of Tax Rates on County's Internet Website

Current through Reg. 49, No. 28; July 12, 2024
(a) The information required to be posted by
				  the county assessor-collector on the county's internet website pursuant to Tax
				  Code, §
										26.16
				  shall be posted on the website by means of a prominently featured hyperlink on
				  the home page of the website entitled "Tax Rate Information" that links to
				  either a list of all taxing units described in §26.16(b) or a single table
				  that includes all taxing units described in §26.16(b). If the "Tax Rate
				  Information" hyperlink links to a list of all taxing units described in
				  §26.16(b), the taxing units shall be presented by individual taxing unit
				  name listed in alphabetical order; each taxing unit name must be a hyperlink
				  that links to the table of information for the taxing unit and text required by
				  §26.16; and within the table for each taxing unit, the information
				  required by §26.16(a) must be set forth by tax year with information for
				  the most recent tax year presented first. If the "Tax Rate Information"
				  hyperlink links to a single table that includes the information and text
				  required by §26.16 for all taxing units described in §26.16(b), the
				  taxing units within the table shall be presented by individual taxing unit name
				  in alphabetical order and the information required by §26.16(a) must be
				  set forth by tax year with information for the most recent tax year presented
				  first.
(b) A county
				  assessor-collector may present tax rate information in a manner or format other
				  than that set forth in subsection (a) of this section to provide additional
				  resources for taxpayers, but any such presentation shall be in addition to, not
				  in lieu of, the presentation set forth in subsection (a) of this
				  section.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1052 - Forms

Current through Reg. 49, No. 28; July 12, 2024
(a) The comptroller
				  adopts by reference the following forms:
(1)
				  Application for Appraised Value Limitation on Qualified Property (Form
				  50-296A);
(2) Annual Eligibility
				  Report (Form 50-772A);
(3) Job
				  Creation Compliance Report (Form 50-825); and
(4) Texas Economic Development Act Agreement
				  (Form 50-826).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1054 - School District Application Review and Agreement to Limit Appraised Value

Current through Reg. 49, No. 28; July 12, 2024
(a) Application
				  fee. Prior to accepting an application for an agreement for limitation on
				  appraised value pursuant to Tax Code, Chapter 313, Subchapter B, the governing
				  body of a school district by official action shall establish a reasonable
				  nonrefundable application fee to be paid by an applicant who applies to the
				  school district for a limitation on the appraised value of applicant's property
				  under such subchapter. The amount of the fee shall not exceed the estimated
				  cost to the district of processing and acting on an application. The total fee
				  shall be paid at time the application is submitted to the school district. Any
				  fees not accompanying the original application shall be considered supplemental
				  payments.
(b) Initial review. If a
				  school district receives a completed application, amended application, or
				  supplemental application for property tax limitation within its boundaries, the
				  school district shall submit to the comptroller, not later than 7 days after
				  receiving it, a copy of the following documents:
(1) the application;
(2) an economic analysis, if any;
(3) application amendment;
(4) application supplement; and
(5) proof of payment of the total filing fee
				  required by the school district.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1055 - Comptroller Application Review and Agreement to Limit Appraised Value

Current through Reg. 49, No. 28; July 12, 2024
(a) Documents submitted to comptroller.
				  Within 15 days of receiving or creating a substantive document, the comptroller
				  shall post such document on the comptroller's Internet website, provided
				  however, the comptroller shall not post any documents determined to be
				  confidential in accordance with Tax Code, §
										313.028 and this section.
(1) The comptroller shall deem information as
				  confidential only if the document:
(A) at the
				  time that it is received by the comptroller, the party requesting
				  confidentiality:
(i) has segregated the
				  information for which confidentiality is being requested from the other
				  information submitted to the comptroller and clearly and conspicuously labeled
				  it confidential information;
(ii)
				  provides a written list specifically identifying each document, portion of
				  document, or entry in the form prescribed by the comptroller that applicant
				  contends is confidential; and
(iii)
				  provides in writing specific reasons, including any relevant legal authority,
				  stating why the material is believed to be confidential; and
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1056 - Eligibility Determination Appeal

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  Eligibility appeal to the State Office of Administrative Hearings (SOAH). If an
				  applicant disagrees with the comptroller's denial of eligibility for limitation
				  of appraised value under Tax Code, §
										313.024, the
				  applicant may request an eligibility determination hearing before SOAH. To
				  request an eligibility determination hearing before SOAH, the applicant shall
				  timely file with Local Government Assistance Division (LGA) a written request
				  for an eligibility determination hearing that satisfies all of the requirements
				  of this section.
(b) Hearing
				  Request. A written request for an eligibility determination hearing shall:
(1) include a Statement of Grounds that
				  states fully and in detail each reason or ground on which the basis of
				  eligibility is claimed and citing the specific subsection of Tax Code, §
											313.024 that
				  applies to each reason or ground;
(2) include all documentary evidence, placed
				  in order by category and item number, necessary to support the factual and
				  legal contentions made in the hearing request;
(3) include a statement of whether the
				  applicant requests:
(A) a written submission
				  hearing before a SOAH administrative law judge; or
(B) an oral hearing before a SOAH
				  administrative law judge;
(4) be filed within 30 days after the date of
				  the notice of the comptroller's determination; and
(5) contain a statement by the person signing
				  the hearing request that, to the best of the person's knowledge, the evidence
				  contained in the hearing request is true and correct.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1057 - Reports by Comptroller

Current through Reg. 49, No. 28; July 12, 2024
(a) In order to
				  fulfill the comptroller's statutory obligation under Tax Code, Chapter 313, the
				  comptroller may request information from:
(1)
				  approved applicants;
(2) school
				  districts;
(3) appraisal districts;
				  or
(4) any other relevant
				  source.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1058 - Miscellaneous Provisions

Current through Reg. 49, No. 28; July 12, 2024
(a) A recipient of
				  limited value under Tax Code, Chapter 313 shall notify immediately the
				  comptroller, school district, and appraisal district in writing of any change
				  in address or other contact information for the owner of the property subject
				  to the limitation agreement for the purposes of Tax Code, §
										313.032. An assignee's or
				  its reporting entity's Texas Taxpayer Identification Number shall be included
				  in the notification.
(b) Changes in
				  property values, population data, or strategic investment area designations
				  that occur after an agreement is executed do not affect the job requirements or
				  value limitation in the agreement.
(c) The comptroller may promulgate guidelines
				  for the administration of Tax Code, Chapter 313.
(d) The comptroller shall provide information
				  for determining the category in which a school district is classified pursuant
				  to either Tax Code, §
										313.022 or §
										313.052 using the following
				  procedure:
(1) No later than October 1 of each
				  year, the comptroller shall publish on its website a list and map of the areas
				  that qualify as a strategic investment area using the most recently completed
				  full calendar year data available as of September 1 of that year.
(2) The school district and the comptroller
				  shall apply the information from this list and property tax values published by
				  the comptroller's Property Tax Assistance Division to determine school district
				  categories applicable to applications for agreements for value limitation for
				  the succeeding calendar year starting on January 1 of such
				  year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1059 - Annual Compliance Review for Qualifying Jobs and Penalties

Current through Reg. 49, No. 28; July 12, 2024
(a) The comptroller shall conduct an annual
				  review of new qualifying jobs for each agreement holder to determine whether
				  the agreement holder has created the number of new qualifying jobs required in
				  the agreement and Tax Code, Chapter 313.
(b) To make the determination, the
				  comptroller may:
(1) review any Job Creation
				  Compliance Report (Form 50-825) submitted by the agreement holder;
(2) request additional information from the
				  agreement holder and inspect the facilities of the agreement holder at which
				  the jobs were to be created, subject to 3 day advance notice to the agreement
				  holder and a mutually agreeable time during regular business hours;
				  or
(3) consider any other
				  information that is available to the comptroller.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter F - LIMITATION ON APPRAISED VALUE ON CERTAIN QUALIFIED PROPERTIES › Section 9.1060 - Agreement for Limitation on Appraised Value

Current through Reg. 49, No. 28; July 12, 2024
Pursuant to the provisions of Tax Code, Chapter 313 and
					 this subchapter, in order to implement a limitation on the appraised value for
					 school district maintenance and operation tax purposes on the approved
					 applicant's qualified property that has been approved by the governing body of
					 the school district, at the time of the approval of the application, the
					 authorized representative of the school district and the approved applicant
					 shall execute a Texas Economic Development Act Agreement, as specified in
					 §
										9.1052(a)(6)
					 of this title (relating to Forms).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter G - SPECIAL APPRAISAL › Section 9.2001 - Purpose and Definitions

Current through Reg. 49, No. 28; July 12, 2024
(a) The purpose of
				  this section is to implement the intent of Tax Code, §
										23.51(1) and
				  (7) and §23.251 as follows:
(1) to encourage the preservation of open
				  space for wildlife management and conservation of the state's natural heritage
				  in all areas of the state;
(2) to
				  create definitive standards for tax appraisers to follow in determining the
				  qualification of property for appraisal on the basis of wildlife management
				  use;
(3) to create a mechanism in
				  addition to traditional agricultural use to allow ranchers, farmers, and land
				  managers to conserve open space;
(4) to affirm local control of property
				  taxation;
(5) to preserve revenue
				  neutrality for all concerned parties; and
(6) to allow each property currently
				  qualified in wildlife management use to continue being appraised as open space
				  land.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter G - SPECIAL APPRAISAL › Section 9.2003 - Wildlife Management Plan

Current through Reg. 49, No. 28; July 12, 2024
(a) A wildlife
				  management plan shall be completed on the form prescribed by Texas Parks and
				  Wildlife Department (TPWD) for each tract of land for which qualification for
				  agricultural appraisal is sought based on wildlife management use. A copy of
				  this wildlife management plan form may be obtained by contacting Texas Parks
				  and Wildlife Department, 4200 Smith School Road, Austin, Texas 78744-3291 or
				  online through www.tpwd.state.tx.us. A chief appraiser may accept, but may not
				  require, a wildlife management plan that is not on the form prescribed by TPWD
				  if the wildlife management plan contains all of the information required by
				  this section.
(b) The wildlife
				  management plan shall be provided to the appraisal district in which the tract
				  of land is located.
(c) The
				  wildlife management plan must include:
(1)
				  ownership information, property description and current use;
(2) the landowner's goals and objectives for
				  the tract of land;
(3) the specific
				  indigenous wildlife species targeted for management; and
(4) the specific management practices and
				  activities to be implemented in support of the specific indigenous wildlife
				  species targeted for management.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter G - SPECIAL APPRAISAL › Section 9.2004 - Qualification for Agricultural Appraisal Based on Wildlife Management Use

Current through Reg. 49, No. 28; July 12, 2024
(a) The chief appraiser shall determine if
				  land qualifies for agricultural appraisal based on wildlife management use in
				  compliance with, and in a manner consistent with, §
										9.2005
				  of this title (relating to Wildlife Use Requirement), the
Manual for
				  the Appraisal of Agricultural Land, the Guidelines for Qualification of Land in
				  Wildlife Management Use,
and the
Comprehensive Wildlife
				  Planning Guidelines
for the ecoregion in which the tract of land is
				  located.
(b) A tract of land
				  qualifies for agricultural appraisal based on wildlife management use if:
(1) the tract of land is appraised as
				  qualified open space land under Tax Code, Chapter 23, Subchapter D;
(2) the landowner's primary use of the tract
				  of land is wildlife management;
(3)
				  the tract of land is actively being managed to sustain a breeding, migrating,
				  or wintering population of indigenous wildlife through implementation of a
				  wildlife management plan that meets the requirements of §
											9.2003
				  of this title (relating to Wildlife Management Plan);
(4) in each tax year for which the owner
				  seeks to qualify the tract of land for agricultural appraisal based on wildlife
				  management use, the landowner has selected at least three wildlife management
				  practices and, using wildlife management activities, has implemented each of
				  the selected practices to the degree of intensity that is consistent with the
Guidelines for Qualification of Agricultural Land in Wildlife
				  Management Use
and the
Comprehensive Wildlife Management
				  Planning Guidelines
for the ecoregion in which the tract of land is
				  located and for the specific indigenous wildlife species targeted for
				  management;
(5) the landowner
				  manages indigenous wildlife for human use; and
(6) the tract of land meets the specified
				  wildlife use requirements set forth in §
											9.2005
				  of this title, if applicable.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter G - SPECIAL APPRAISAL › Section 9.2005 - Wildlife Use Requirement

Current through Reg. 49, No. 28; July 12, 2024
(a) A tract of
				  land's wildlife use requirement is a number expressed as a percentage and
				  calculated by subtracting one from the total number of acres in the tract of
				  land and dividing the result by the total number of acres in the tract of land.
				  The following formula expresses the calculation, with "x" representing the
				  tract of land's total acreage: (x-1) ÷ x = wildlife use
				  requirement.
(b) If the number of
				  acres in the tract of land is equal to or greater than the number of acres in
				  the tract of land on January 1 of the preceding tax year, the tract of land is
				  not subject to the wildlife use requirement.
(c) If the number of acres in the tract of
				  land is fewer than the number of acres in the tract of land on January 1 of the
				  preceding tax year, the wildlife use requirement the tract of land must meet to
				  qualify for agricultural appraisal based on wildlife management use shall be
				  selected by the chief appraiser, with the advice and consent of the Appraisal
				  District Board of Directors, from the wildlife use requirement ranges specified
				  for the wildlife use appraisal region in which the tract of land is located as
				  follows:
(1) Trans Pecos Region--at least 97%
				  but not more than 99%.
(2) High
				  Plains Region--at least 96% but not more than 98%.
(3) Rolling Plains Region--at least 96% but
				  not more than 98%.
(4) Edwards
				  Plateau (Western) Region--at least 96% but not more than 98%.
(5) Edwards Plateau (Eastern) Region--at
				  least 93% but not more than 95%.
(6) Cross Timbers and Prairies Region--at
				  least 93% but not more than 95%.
(7) Gulf Prairies and Marshes (Upper Coast)
				  Region--at least 92% but not more than 94%.
(8) Gulf Prairies and Marshes (Lower Coast)
				  Region--at least 96% but not more than 98%.
(9) Post Oak Savannah Region--at least 92%
				  but not more than 94%.
(10)
				  Blackland Prairie Region--at least 92% but not more than 94%.
(11) Pineywoods Region--at least 92% but not
				  more than 94%.
(12) South Texas
				  Plains Region--at least 96% but not more than 98%.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3001 - Appraisal Cards

Current through Reg. 49, No. 28; July 12, 2024
(a) All appraisal
				  district offices appraising property for purposes of ad valorem taxation shall
				  develop and maintain a system of appraisal cards for all parcels of real estate
				  which each office is required to appraise.
(b) On each parcel of residential or
				  commercial real estate, a separate appraisal card shall be developed and
				  maintained which contains the following items of information related to the
				  land:
(1) the legal description of the land
				  (this provision shall not be interpreted to require field note
				  descriptions);
(2) the account
				  number of the property;
(3) a
				  section indicating zoning classification (if any);
(4) a section indicating street improvements
				  (e.g.: unimproved, graveled, paved);
(5) a section indicating utilities available
				  (e.g., water, sewer, electricity, gas);
(6) a section indicating basic measurements
				  of the land (e.g., frontage, depth, acreage);
(7) a section for computation of the land
				  value;
(8) a section for any
				  remarks by the appraiser relevant to the parcel;
(9) the identification of each taxing unit in
				  which the property is taxable.