Momentum - Business to Business Online Magazine MOMENTUM December 2018 - Page 15
By: Cheryl E. Johnson,
PCC Galveston Co.
Tax Assessor Collector
Legislation Proposed at
Over the last 14 years, I have listened carefully to
customer concerns and worked with my leadership team
to arrive at possible solutions. If either I or other local
officials lack the authority to make a correction, we begin
researching Texas statutes and administrative rules and
will often draft changes to laws that correct the problem.
Eventually we obtain assistance of local legislators and
proposals are drafted, filed and work their way through
the legislative process. We have successfully improved a
variety of statutes benefiting our customers, voters,
property owners and local governments through the
years. Lower Interest Rate on Lawsuit: Refunds When lawsuits
are won by the property owner, refunds require 9%
interest. We propose returning to prime + 2% interest.
Typically only impacts major valuation suits such as
By far the most frequent concern we hear pertains to
Texas property tax laws. Although each session we have
participated in making changes, significant reforms often
take years to accomplish often causing us to retreat,
regroup, come up with better solutions then building
coalitions and support to try again the next time. Issue Voter Certificates in Even Numbered Years: Change
year of mass mailing of voter certs to improve efficiency
and accuracy of rolls.
The proposals listed below represent current drafts we are
seeking Senate and/or House sponsors to file. Following
those are proposals that Legislators have committed to
file or refile from past sessions.
School District Cost Effectiveness: If a school district
collects its own taxes, it must do so at a lesser cost than
the county tax office or State funding will be reduced the
Base Value on Price Paid: Taxes would be based on the
price paid and would not change until sold or significantly
improved or damaged. Requires Constitutional
Amendment and enabling legislation.
Corrections to Laws for Tax Rate: Adoption Cleans up
poor language required to be published when rates are
Increase Margin of Error of Property Value Study (PVS):
This would reduce pressure on CADs to appraise at 100%
of market value increasing Comptroller margin of error
rates from 10% to 20%.
Reduce Binding Arbitration Fees: Re-establishes a lower
cost arbitration fee so that more property owners are able
to take advantage of this process.
Extend Cost Savings for TNT: Advertising Would allow
all governments to use the less costly newspaper
publication method used by cities and counties.
Sanctions for Candidates: If a false statement is made on
a ballot application, creates process to cure discrepancy.
To Be Refiled:
Correction of Value if Property Sells for Less than CAD
Value (if homestead sells for less than CAD value, refund
issued for up to two years of overpayments)
Elect Appraisal District Board of Directors (creates four
county precincts with fifth member elected tax collector at
large; creates accountability in CADs)
Align State & Federal Law for Military Deferrals of
Waiver of Penalty and Interest Due to Mortgage
Company Error (if mortgage company requests a tax bill
in error and penalties result, allows for waiver of the fees)
Other public policy efforts I will continue to support
includes automatic disaster reappraisal, ending taxpayer
funded lobbying, extending property owner protections
such as appraisal and revenue caps, requiring school
district tax ratification elections to be held on uniform
election date and defining residency for voting.
Limit PVS to Every Other Year: This would limit frequency
of CAD reappraisals to ONLY every two years.
MOMENTUM / December 2018