Bill Text: TX HB1301 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2023-05-09 - Referred to Local Government [HB1301 Detail]
Download: Texas-2023-HB1301-Engrossed.html
| 88R5922 TJB-F | ||
| By: Geren | H.B. No. 1301 | |
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| relating to the duty of an appraisal review board to determine a | ||
| motion or protest filed by a property owner and the right of the | ||
| owner to appeal the board's determination. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 25.25, Tax Code, is amended by adding | ||
| Subsection (m-1) to read as follows: | ||
| (m-1) The appraisal review board shall consider and | ||
| determine by written order a motion timely filed by a property owner | ||
| under this section. The property owner may appeal the order under | ||
| Chapter 42. The appraisal review board may not determine that a | ||
| property owner has forfeited the right to: | ||
| (1) file the motion; or | ||
| (2) have the motion considered and determined by the | ||
| board, except as provided by Section 25.26. | ||
| SECTION 2. Section 41.01, Tax Code, is amended by adding | ||
| Subsection (f) to read as follows: | ||
| (f) The appraisal review board shall consider and determine | ||
| by written order as provided by Section 41.47 a protest timely filed | ||
| under this chapter. The property owner may appeal the order under | ||
| Chapter 42. The board may not determine that a property owner has | ||
| forfeited the right to: | ||
| (1) file the protest; or | ||
| (2) have the protest considered and determined by the | ||
| board, except as provided by Section 41.4115. | ||
| SECTION 3. Section 25.25(m-1), Tax Code, as added by this | ||
| Act, applies only to a motion to correct an appraisal roll filed | ||
| under Section 25.25, Tax Code, on or after the effective date of | ||
| this Act. | ||
| SECTION 4. Section 41.01(f), Tax Code, as added by this Act, | ||
| applies only to a protest under Chapter 41, Tax Code, for which a | ||
| notice of protest is filed on or after the effective date of this | ||
| Act. | ||
| SECTION 5. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2023. | ||
