NEW PROPERTY TAX LEGISLATION
2003
(c) 2003 John Brusniak, Jr.(1) (All rights reserved. Reprinted with permission.)
CONSTITUTIONAL AMENDMENTS
Effective: September 16, 2003.
By vote of a governing body of a taxing unit, or by petition and vote of the voters of a taxing unit, the tax freeze currently available to the elderly for school district property taxes may be extended to taxes assessed by a county, city or junior college district.. Such relief shall also apply to persons who are disabled.
Effective: September 16, 2003.
The tax freeze currently available to the elderly for school district property taxes is extended to persons who are disabled.
Effective: January 1, 2004.
The tax foreclosure redemption period on mineral interests is extended from six months to two years.
Effective: January 1, 2004.
Undeveloped land which is owned by a religious organization for purposes of expansion or construction of a new place of religious worship may be exempted by the legislature provided that the religious organization currently owns a place of religious worship. This property may not produce any revenue. Additionally, property owned by a religious organization which is leased to another person for use as a school may be exempted.
Effective: January 1, 2004.
The provision authorizing local taxation of travel trailers is repealed except for personal property substantially affixed to real estate.
HOUSE BILLS
Effective: September 16, 2003 if House Joint Resolution 16 is passed by the voters.
By vote of a governing body of a taxing unit, or by petition and vote of the voters of a taxing unit, the tax freeze currently available to the elderly for school district property taxes shall be extended to taxes assessed by a county, city or junior college district. Such relief shall also apply to individuals who are disabled.
Effective: January 1, 2004.
Tax exemptions for county fair associations, once granted, need not be reclaimed annually.
Effective: January 1, 2004.
The appraisal district board of directors is given complete discretion in increasing the number of members of its appraisal review board over the minimum number of three.
Effective: September 1, 2003.
By no later than September 15, 2003, legal entities which are still collecting county education districts delinquent taxes are required to turn over to the appropriate school districts all collected funds under their control, less costs of collection, and all uncollected accounts.
Effective: September 16, 2003 if House Joint Resolution 21 is passed by the voters.
The tax freeze currently available to the elderly for school district property taxes is extended to persons who are disabled.
Effective: September 1, 2003.
A person may not bid on real property at a post-judgment execution sale or tax foreclosure sale without presenting to the sheriff a certificate from the tax office verifying that the person does not owe any delinquent taxes in that county. A person may not bid at such sales on behalf of another person. Sales conducted in violation of these provisions are void.
Effective: January 1, 2004.
In counties with a population of less than 500,000, for purposes of calculating tax rates, "new property value" does not include captured real property value that corresponds to the portion of a tax increment which the taxing unit has agreed to pay into a tax increment fund for a reinvestment zone.
Effective: September 1, 2003.
Driver's license numbers, social security numbers and personal identification numbers contained in exemption applications are confidential and not open to public inspection. Such information may only be released in the course of administrative or judicial proceedings involving the property or otherwise by subpoena, to the party who filed the application, to the comptroller's office, for statistical purposes without disclosing the party involved, and for inclusion in governmental records required by law. Violations of this statute are Class B misdemeanors.
Effective: January 1, 2004.
If the chief appraisers of appraisal districts valuing overlapping property cannot agree on a valuation of a property by May 1 of a tax year, they shall be required to enter on their appraisal roll, the lowest proposed value. If the value of overlapping property is lowered as a result of an administrative or judicial proceeding in any of the districts, the chief appraiser of that appraisal district shall notify the other appraisal districts of the results of the hearing. The lowest resulting valuation for the property shall be placed on all of the appraisal rolls.
Effective: September 1, 2003.
A chief appraiser is required to certify the results of a property tax appeal lawsuit to the affected taxing units by no later than 45 days after the judgment becomes final. The chief appraiser is irrebutably presumed to have complied with this provision.
Effective: June 20, 2003.
Appraisal districts may obtain criminal history records of their applicants for employment from the Texas Department of Public Safety unless they can obtain them in another manner.
Effective: January 1, 2004.
If the chief appraisers of appraisal districts valuing overlapping property cannot agree on a valuation of a property by May 1 of a tax year, they shall be required to enter on their appraisal roll, the lowest proposed value. If the value of overlapping property is lowered as a result of an administrative or judicial proceeding in any of the districts, the chief appraiser of that appraisal district shall notify the other appraisal districts of the results of the hearing. The lowest resulting valuation for the property shall be placed on all of the appraisal rolls.
Effective: September 1, 2003.
The equity standard is clarified at the administrative and judicial level to allow challenges based on the appraised value of the properties. Administrative equity challenges are to be determined in favor of a taxpayer unless the appraisal district carries its burden of proof. Taxpayers challenging under multiple statutory theories of inequity shall be entitled to valuation based on the lowest valuation yielded under the competing theories. Equity challenges of appraised values for homesteads shall be based on the market values of the properties for purposes of comparison, not the "capped" values.
Telecommunications providers, persons regulated by the Railroad Commission, Federal Surface Transportation Board or the Federal Energy Commission whose property run through more than one county may appeal a determination of an appraisal review board to the district court of any county in which any portion of the property is located or operated.
Effective: September 1, 2003.
If a county successfully claims a right to the operation of a county road over a taxpayer's property, no ad valorem taxes may be assessed against such property. If the person successfully contests the county's claim to the road, all underlying ad valorem taxes are revived. No collection efforts may be made until the taxing unit obtains a certificate from the county stating that it has ceased maintaining the road.
Effective: September 16, 2003 if House Joint Resolution 51 is passed by the voters.
The tax foreclosure redemption period on mineral interests is extended from six months to two years.
Effective: June 18, 2003.
Homestead tax exemptions are not lost if the residence is not occupied under any of the following circumstances: (1) the period is less than two years; (2) the owner was outside the United States on military duty; or (3) the owner was in a facility which provides services related to health, infirmity or aging.
Effective: January 1, 2004 if House Joint Resolution 55 is passed by the voters.
Religious organizations, which own an actual place of religious worship, may exempt additional undeveloped property which they are holding for purposes of expansion or construction of a new place of religious worship. Contiguous property may be exempted without development up to six years. Noncontiguous property may be exempted for a maximum period of three years. To qualify, the property may not produce any revenue. A religious organization may lease its property to another person for the operation of a non-profit school without losing its exemption. A five year rollback tax is assessed with seven percent interest if the property is transferred to another person. No rollback tax shall be assessed if the property is transferred as a result of (a) a sale of a right of way; (b) a condemnation; (c) a transfer to the state for a political purpose; or (d) transfer to another religious organization which qualifies the property for religious exemption within the tax year of the transfer.
Effective: January 1, 2004.
In utilizing the income approach to value, the chief appraiser shall analyze: (a) comparable rental data and the potential earnings capacity of the property to estimate the gross income potential of the property; (b) comparable operating expense data to estimate the operating expenses of the property; (c) comparable data to estimate the capitalization or discount rates; and (d) base projections of future rent or income potential and expenses on reasonably clear and appropriate evidence. The chief appraiser shall exclude from the valuation the effect of (a) tangible personal property including trade fixtures; (b) intangible personal property; and (c) other property not subject to appraisal as real property.
Effective: June 20, 2003.
The chief appraiser shall submit for election to the board of directors of an appraisal district only the names of the individuals which were timely submitted. The taxing units shall submit their votes in this election by no later than December 15.
Effective: June 18, 2003.
A hospital district that has a maximum tax rate of less than seventy-five cents shall schedule an election to raise the district's tax rate if a petition is filed containing the lesser of (a) 100 signatures of registered voters, or (b) signatures of 15% of the registered voters.
Effective: June 20, 2003.
The deadline for filing a late homestead application is extended to one year after the delinquency date for the taxes on the homestead. (The earlier deadline of one year after the taxes were paid is repealed.)
Effective: June 20, 2003.
Unless otherwise authorized by law, restrictions or conditions on tax payment checks attempting to limit the amount of delinquent taxes, penalties or interest to less than the amount stated on the delinquent tax roll are void.
Effective: January 1, 2004.
Property which is owned by the government, that is leased to or otherwise used by a religious organization for religious worship, is exempt from taxation. The religious organization may apply for exemption on such property as if it was the owner.
Effective: June 18, 2003.
The exemption period for property under construction is extended from three years to five years for the following organizations: (1) charitable organizations; (2) fraternal charitable organizations; (3) youth spiritual, mental and physical development associations; (4) religious organizations; (5) schools; (6) miscellaneous organizations; and (7) nonprofit wastewater companies. Effective January 1, 2006, the period is returned to three years. No open space land rollback tax shall be assessed if the use of the property is changed from agricultural to providing housing and related services to individuals who are 62 years of age or older without regard to their ability to pay.
Effective: January 1, 2004.
An owner of inventory may waive the right to be valued under the special inventory valuation provisions at any time.
Effective: June 20, 2003.
A victim of family violence (which resulted in a Class A misdemeanor or felony conviction) may opt to exclude his or her identity from the appraisal roll.
Effective: June 20, 2003.
Licensed appraisers and real estate brokers and agents may provide property tax consulting services in connection with farms and ranches without obtaining a property tax consulting license.
Effective: June 20, 2003.
A taxing unit may invest in a project of a municipal development corporation which is located outside the boundaries of the taxing unit.
Effective: June 18, 2003.
In counties with a population in excess of 3,000,000 with the approval of the commissioners court, peace officers charged with selling property seized to satisfy delinquent tax obligations may enter into agreements with auctioneers for the disposal of such property. Auction agreements must be approved in writing by the tax assessor-collector for each taxing unit holding a lien on the property. Agreements properly approved shall be irrebutably presumed to be commercially reasonable. Proceeds from sales of seized properly shall be distributed in the following order: (1) to the auctioneer for the costs of the auction; (2) to the peace officer for the costs and expenses of the sale; (3) to necessary individuals to cover costs of advertising and storing the property; (4) to the court clerk for the costs of the warrant; and (5) to the tax offices for taxes, penalties and interest. The county commissioners court may designate a location other than the courthouse where sales of seized property may be conducted. The commissioners court may authorize the sale of seized property to be conducted in an on-line internet auction.
Improved and unimproved property which has been abandoned for more than one year may be seized by a taxing unit if the taxes are delinquent. The property is presumed abandoned if no lawful act of ownership has occurred on the property. Notice of the tax warrant shall be given to the owner of the property by (a) actual service as specified under Rule 21a of the Texas Rules of Civil Procedure; (b) publication; or (c) posting. Failure to give, provide or receive notice does not affect the validity of the sale. The attorney for the taxing unit is entitled to recover attorney's fees for this procedure even if the collection penalty has not ripened at the time of the seizure. Foreclosure proceeds shall be paid as follows: (a) the cost of advertising the sale; (b) attorney ad litem fees; (c) court costs; (d) fees of the officer conducting the sale; (e) taxing unit costs in identifying the owner and the legal description of the property; (f) the taxes, penalties and interest due under the judgment; and (g) any other amounts awarded to the taxing unit. If a taxing unit includes homeowner's association dues in the costs collected, such shall not be construed as a waiver of immunity by the taxing unit or a violation of the constitutional prohibition against making expenditures from public funds.
Effective: September 1, 2003.
An elderly or disabled person may abate the collection of delinquent homestead property taxes and abate a foreclosure of the homestead. To abate a foreclosure, the person must deliver a copy of the deferral affidavit to the officer conducting the sale and the tax assessor requesting the sale or the chief appraiser or the attorney for the taxing unit at least five days prior to the date of the foreclosure sale. The abatement shall continue until 181 days after the person no longer owns and occupies the homestead. If the elderly or disabled person dies, the deferral shall continue on behalf of a surviving spouse.
Effective: September 1, 2003.
If a tax collector is collecting for more than one taxing unit, the governing body of that taxing unit shall be responsible for approving erroneous tax refunds in excess of $2,500 on behalf of all of the units.
Effective: January 1, 2004.
No community housing development organization exemptions under the existing law shall be granted after December 31, 2003 unless the organization received an exemption under that statute for any part of tax year 2003. To qualify for exemption as a community housing development organization after that date, an organization must meet the following criteria. It must have been exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code for at least three years. It must meet the charitable organization tax exemption technical requirements and have as one of its purposes "providing low income housing." A majority of the board of directors must reside in Texas and at least two positions on the board of directors must be reserved for low income individuals. The organization must have a formal policy for obtaining advice from low income individuals as to the design, siting, development and management of affordable housing projects. An organization which does not meet these criteria can nonetheless qualify if it is a limited partnership whose general partner qualifies or if it is a subsidiary corporation of a parent corporation which qualifies.
The organization must own the property for the purpose of constructing or rehabilitating the property and it must be (a) renting to individuals or families whose median income is not more than 60% of the area median family income or statewide median family income, whichever is greater. No exemption may be granted unless at least half of the units are reserved for individuals in this income strata. The annual rent charged may not exceed 30% of the area median family income.
Property under construction for this use qualifies for this exemption. A project completed prior to January 1, 2004 may not receive an exemption under these new provisions. To qualify under this section for rehabilitation (a) original construction on the property must have been completed at least ten years prior to the commencement of the rehabilitation project, (b) the owner must have owned the property for at least five years, (c) a certified statement must be provided to the chief appraiser showing that at least $5,000 was spent on the rehabilitation (or more if such was required for bond financing), and (d) the organization must maintain a reserve fund of at least $300 per unit. Commencing with tax year 2005, the $300 reserve fund shall be indexed by the cost of living adjustment as determined by the Internal Revenue Service.
A person constructing or rehabilitating property must be renting units to qualified individuals by no later than the third anniversary of the date of acquisition of the property. The chief appraiser shall utilize the income approach, considering the restrictions on the property, in determining its market value. The chief appraiser shall publish annually the capitalization rate to be used for such restricted properties.
In counties with a population of 1,400,000 or more (unless otherwise provided by the governing body of a taxing unit), the tax exemption shall be 50% of the appraised value. To obtain an exemption in a county with a population of 1,400,000 or more, the taxpayer must seek such exemption in writing from each taxing unit. The taxing units must act on such requests within 60 days and notify the chief appraiser of their determinations within 5 days thereafter. They may charge a fee for the application process.
Foreclosure of the property does not terminate the exemption if another qualified organization acquires the property and applies to the chief appraiser within 30 days of acquisition for the exemption. This deadline may be extended for good cause.
To qualify for the exemption, the organization must annually deliver to the chief appraiser and the Texas Department of Housing and Community Affairs an audited financial statement demonstrating its compliance with the requirements of these provisions. Such statements are confidential. If the project contains 36 or fewer units, the organization may submit its own detailed report and certification in lieu of audited financial statements.
Property owned by an organization providing low or moderate income housing through the use of tax credits shall be entitled to receive restricted valuation.
Effective: January 1, 2004.
In calculating the average annual net income for wildlife management land, the chief appraiser may not consider the income due the owner of the land under a hunting or recreational lease.
SENATE BILLS
Effective: May 28, 2003.
Persons serving in the armed services during a war or national emergency may pay their property taxes belatedly without penalty. The deadline for doing so is 60 days after the earliest of the following: (1) the person's discharge from the military, (2) the person returns to Texas for more than 10 consecutive days, (3) the person returns to non-active duty reserve status, or (4) the war or national emergency ends
Effective: May 15, 2003.
In counties with a population in excess of 2,000,000 and a hospital district tax rate of 75 cents or less, the voters may approve the issuance of bonds for the improvement of the hospital system. Ad valorem tax revenues for the repayment of such bonds shall be applied as payment of current debt for purposes of calculation the district's rollback tax rate.
Effective: September 1, 2003.
The Board of Tax Professional Examiners is extended through September 1, 2015. One of the five members of the board must be a public citizen with no connection to the area of practice. License holders shall be required to take continuing education classes to maintain their licenses. The board shall develop a policy allowing the public to appear before them and enter complaints. It shall maintain a written file on all complaints filed against its registrants. In addition to the sanctions currently available, the board may place its registrants under probation for violating its rules.
Effective: June 20, 2003.
The membership of the Texas Commission of Licensing and Regulation is reduced from six to five. One member of the Board of Tax Professional Examiners must be a public citizen with no connection to the area of practice.
Effective: January 1, 2005 (or January 1, 2006 for counties with a population of 500,000 or less).
Agreements between the chief appraiser and property owners for communication electronically shall contain the property owners' e-mail address. The comptroller shall prescribe acceptable media, formats and methods for the exchange of electronic information between appraisal districts and taxpayers. Appraisal districts shall deliver notices of appraised value by e-mail if requested by a taxpayer whose property is included in 25 or more accounts. Electronic versions of all forms shall be made available.
Effective: January 1, 2004.
Renditions of nonexempt property shall contain, the name and address of the property owner, a description of the property by type or category, a description of each type of inventory and a general estimate of its quantity, the physical location of the property, and either a good faith estimate of the market value of the property or its historical cost and year of acquisition.
If the owner believes that the market value of its property is less than $20,000, the owner needs only to render the owner's name and address, a general description of the property and its location. Good faith estimates of value may not be used against the taxpayer at any subsequent hearings other than appraisal review board hearings pertaining to the property.
Taxpayers who file reports with the Public Utility Commission, Railroad Commission, Federal Surface Transportation Board and Federal Energy Regulation Commission may file such reports with the chief appraiser in lieu of a rendition, upon request by the chief appraiser. Such owners must also provide the chief appraiser with sufficient information to allocate the property among the counties in which it is located. Property owners whose properties are inspected by third parties on behalf of appraisal districts and who provide information regarding their property to such third parties do not need to file renditions. If a property loses or is denied exemption, the owner shall render the property within thirty days thereafter.
Upon 21 days written or electronic notice, a taxpayer shall provide to a chief appraiser a statement supporting an owner's opinion of value. The statement must summarize information sufficient to identify the property including its physical and economic characteristics, the source of information used, the date of the opinion of value and an explanation of the basis of the opinion. If a company has 50 employees or less, the owner may base the estimate of value on the depreciation schedules used for federal income tax purposes. Such statement may not be used against the taxpayer at any subsequent hearings other than appraisal review board hearings pertaining to the property. All such statements are confidential.
The Comptroller's office shall prescribe official forms which may permit, but not require, a taxpayer to furnish additional information not specified in the statute. The form shall contain an admonition to taxpayers warning of the criminal nature of false statements.
Upon request, chief appraisers are required to extend the rendition filing deadline to May 15. Delinquent renditions and delinquent responses to explanation for opinions of value shall be assessed a 10% tax fine. Fraudulent renditions and destruction of relevant records pertaining to renditions shall be punished with a 50% tax fine. The chief appraiser shall waive the fraud penalty if the taxpayer shows due diligence in substantially complying with the statute. Waiver requests must be filed within 30 days of receipt of notice of the imposition of the penalty. The chief appraiser is entitled to retain 20% of the amount of all fines to cover the costs of collecting the penalties.
A chief appraiser may not issue a notice of appraised value for business personal property until all deadlines for filing renditions have passed. Taxpayers who fail to file renditions shall bear the burden of proof before the appraisal review board. If they fail to carry that burden, their notices of protest shall be determined in favor of the appraisal district.
Effective: September 1, 2003.
If a taxpayer files a rendition for the 2003 tax year prior to December 1, 2003 and as a result thereof a chief appraiser discovers tangible personal property which was omitted from the 2001 and 2002 appraisal rolls, the chief appraiser may not utilize that rendered information as a basis for an omitted property assessment for tax years 2001 and 2002.
Effective: April 24, 2003.
The prohibition against taxing units located in Mexican border cities with populations in excess of 230,000 from being able to opt out of Tax Increment Financing zones is repealed.
Effective: September 1, 2003.
Water districts may not adopt tax rates without complying with notice requirements similar to those pertaining to other taxing units and without subjecting themselves to tax rollback elections in the event that they increase taxes by more than 8% over the prior year's amount.
Effective: June 20, 2003.
No agricultural rollback tax may be imposed when a change of use occurs as a result of transfer from the state, a political subdivision of the state, or an economic development corporation of the state located in a municipality with a population of 1,000,000 or more to a third party for purposes of economic development provided that the Comptroller certifies that the economic development is anticipated to deposit into the general fund of the state in the next biennium at least 20 times the amount of rollback tax which would be lost. The chief appraiser shall honor the Comptroller's determination. Within one year after the expiration of the biennium, the Comptroller shall audit the project to determine if it deposited sufficient funds into the general revenue fund and shall notify the chief appraiser of the results. If sufficient funds have not been deposited, the chief appraiser shall issue a rollback tax notice.
Effective: September 1, 2003 provided that Senate Joint Resolution 25 is passed by the voters.
The local option for taxation of travel trailers is repealed except for personal property substantially affixed to real estate.
Effective: January 1, 2004.
Creditors financing the sale of manufactured homes shall collect and escrow property taxes on the homes unless such creditors are federally insured and do not require escrows on their other residential real estate mortgages. Manufactured homes affixed to the real estate qualify for homestead exemption and shall be listed together on the appraisal roll if the owner has elected to treat the home as real property under the Occupations Code. The tax lien on a manufactured home which is moved "floats" with the property in the event it is detached from the land.
Effective: January 1, 2004.
A tax increment is not excluded from a tax rate calculation if there is no portion of the captured appraised value excluded from the value of property taxable by the unit under Section 26.03(c) of the Tax Code. Section 26.03 applies to all taxing units other than school districts.
Effective: June 20, 2003.
The tax exemption for leased vehicles is made permanent.
Effective: June 20, 2003.
In determining local value, the Comptroller shall apply a margin of error of five percent. Appraisal districts shall provide the Comptroller's office with their sales data. If the Comptroller's office determines that a school district's values are low, the comptroller may audit the operations of the appraisal district and make recommendations for changes. Should the appraisal district fail to implement the changes, a five member board of conservators shall be appointed by the local district judges to assume the operations of the appraisal district and implement the changes.
Effective: September 1, 2003.
The delinquency date on omitted property involving more than one year of retroactive taxation is postponed to the next February 1 after the bill is mailed which provides the taxpayer with 180 days to pay. Penalties and interest are postponed to such date as well. If a taxing unit or appraisal district errors cause a taxpayer's payment to become delinquent, the taxpayer must pay the tax within 21 days of learning of the error to avoid penalties. The waiver of interest under such circumstances is discretionary on the part of the taxing units.
Effective: July 1, 2003.
Appraisal districts are subject to the same purchasing and contracting requirements as a municipality.
Effective: September 1, 2003.
Cities, counties and school districts may adopt regulations which would allow them to reject successful contractual bids from taxpayers who are delinquent on their property tax payments.
Effective: September 1, 2003.
A person who solicits a homeowner offering to obtain a refund for the homeowner for a fee must disclose the name of the appraisal district or taxing unit in writing prior to executing a contract for those services. A violation of this provision is actionable under the Deceptive Trade Practices-Consumer Protection Act.
Effective: June 20, 2003.
After soliciting bids, appraisal districts may contract with a depository bank for a period of two years and may extend the depository contract for one additional two year period.
Effective: September 1, 2003.
The county commissioners court has the authority to adopt exemptions, tax property and exercise all other taxing powers belonging to a hospital district. The hospital district's board of directors have no authority over these matters.
Effective: September 1, 2003.
Appraisal district employees and appraisal review board members commit a Class C misdemeanor if they violate the prohibitions against ex parte communications. This provision does not apply to communications which do not discuss specific properties, evidence, arguments, facts or merits pending before the appraisal review board, nor does it bar communication between the appraisal review board and its legal counsel.
Effective: June 20, 2003.
In a county with a population in excess of 1,500,000, the county commissioners court may call an election to create a zoo board with the power to establish and operate one or more zoos. If approved by the voters, a property tax, not to exceed three cents per $100 of value, may be assessed to pay for the operations of the district.
Effective: January 1, 2004.
Timber valuation shall be calculated by the Texas price per ton of large pine saw timber, small pine saw timber, pine pulpwood, hardwood saw timber, hardwood pulpwood, and other significant timber production. These numbers shall be based on the East Texas timber-growing region as determined by the U.S. Forest Service. Expenses shall be calculated on what a prudent manager of such land would expend. The capitalization rate utilized shall be the greater of the Farm Credit Bank of Texas rate plus 2 1/2% or the prior year's rate. In an initial year, if the capitalization rate equals or exceeds 10%, then the preceding formula shall be used. In subsequent years, the current year's rate shall be averaged with the four preceding years' rates to determine the capitalization rate
Effective: June 21, 2003.
If a portion of property owned by an institution of higher education is used for public purposes and a portion for private purposes, the public portion shall be exempted from ad valorem taxation.
Effective: January 1, 2005 (or January 1, 2006 for counties with a population of 500,000 or less).
Agreements between the chief appraiser and property owners for communication electronically shall contain the property owners' e-mail address. The comptroller shall prescribe acceptable media, formats and methods for the exchange of electronic information between appraisal districts and taxpayers. Appraisal districts shall deliver notices of appraised value by e-mail if requested by a taxpayer whose property is included in 25 or more accounts. Electronic versions of all forms shall be made available.
1. 1
John Brusniak, Jr. is a principal in the law firm of Brusniak, McCool & Blackwell , P.C., located at 17400 Dallas Parkway, Suite 112, Dallas, Texas 75287-7305, (972) 250-6363, (800) 583-9829; e-mail at john@txtax.com. The firm maintains offices in Dallas/Fort Worth, Houston, and El Paso and maintains an informational site at www.txtax.com. Mr. Brusniak's practice is limited to the representation of taxpayers with property tax disputes in Texas and Oklahoma. He has been engaged in the representation of property taxpayers for 23 years. Mr. Brusniak is past Chair of the State Bar of Texas Property Tax Committee, past Chair of the American Bar Association's Property Tax Committee and is the past Chair of the State Bar of Texas, Section of Taxation. He writes a regular column on property tax matters for the State of Texas Taxation Section Newsletter and the Section of Real Property Newsletter. He is a frequent lecturer on property tax matters.