Bill Text: TX HB3291 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the deadline for certain officials of an appraisal district to take certain actions.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-03-15 - Referred to Ways & Means [HB3291 Detail]

Download: Texas-2023-HB3291-Introduced.html

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88R7540 MLH-F
By: Thierry H.B. No. 3291

A BILL TO BE ENTITLED
AN ACT
relating to the deadline for certain officials of an appraisal
district to take certain actions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.45, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine separately each
applicant's right to an exemption. After considering the
application and all relevant information, the chief appraiser shall
within the period prescribed by Subsection (a-1) or (a-2), as
applicable [, as soon as practicable but not later than the 90th day
after the later of the date the applicant first qualifies for the
exemption or the date the applicant provides to the chief appraiser
the information necessary for the chief appraiser to determine the
applicant's right to the exemption, as the law and facts warrant]:
(1) approve the application and allow the exemption;
(2) modify the exemption applied for and allow the
exemption as modified;
(3) disapprove the application and require [request]
additional information from the applicant in support of the claim;
or
(4) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the applicant
first qualifies for the exemption or the date the applicant
provides to the chief appraiser the information necessary for the
chief appraiser to determine the applicant's right to the
exemption, as the law and facts warrant. If it is not practicable
for the chief appraiser to make the determination by the 90th day,
the chief appraiser shall make the determination as soon thereafter
as practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the applicant
first qualifies for the exemption or the date the applicant
provides to the chief appraiser the information necessary for the
chief appraiser to determine the applicant's right to the
exemption, as the law and facts warrant. If it is not practicable
for the chief appraiser to make the determination by the 120th day,
the chief appraiser shall make the determination as soon thereafter
as practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from an applicant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the applicant specifying the additional information the applicant
must provide to the chief appraiser before the chief appraiser can
determine the applicant's right to the exemption. The applicant
must furnish the information not later than the 30th day after the
date of the request or the applicant's application is denied.
However, for good cause shown the chief appraiser may extend the
deadline for furnishing the information by written order for a
single period not to exceed 15 days.
SECTION 2. Section 23.44, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine individually each
claimant's right to the agricultural designation. After
considering the application and all relevant information, the chief
appraiser shall within the period prescribed by Subsection (a-1) or
(a-2), as applicable [, as soon as practicable but not later than
the 90th day after the later of the date the claimant is first
eligible for the agricultural designation or the date the claimant
provides to the chief appraiser the information necessary for the
chief appraiser to determine the claimant's right to the
agricultural designation, as the law and facts warrant]:
(1) approve the application and designate the land for
agricultural use;
(2) disapprove the application and require [request]
additional information from the claimant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the claimant is
first eligible for the agricultural designation or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to the
agricultural designation, as the law and facts warrant. If it is not
practicable for the chief appraiser to make the determination by
the 90th day, the chief appraiser shall make the determination as
soon thereafter as practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the claimant is
first eligible for the agricultural designation or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to the
agricultural designation, as the law and facts warrant. If it is not
practicable for the chief appraiser to make the determination by
the 120th day, the chief appraiser shall make the determination as
soon thereafter as practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from a claimant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the claimant specifying the additional information the claimant
must provide to the chief appraiser before the chief appraiser can
determine the claimant's [applicant's] right to the agricultural
designation. The claimant must furnish the information not later
than the 30th day after the date of the request or the claimant's
application is denied. However, for good cause shown the chief
appraiser may extend the deadline for furnishing additional
information by written order for a single period not to exceed 15
days.
SECTION 3. Section 23.57, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine separately each
applicant's right to have the applicant's land appraised under this
subchapter. After considering the application and all relevant
information, the chief appraiser shall within the period prescribed
by Subsection (a-1) or (a-2), as applicable [, as soon as
practicable but not later than the 90th day after the later of the
date the applicant's land is first eligible for appraisal under
this subchapter or the date the applicant provides to the chief
appraiser the information necessary for the chief appraiser to
determine the applicant's right to have the applicant's land
appraised under this subchapter, as the law and facts warrant]:
(1) approve the application and allow appraisal under
this subchapter;
(2) disapprove the application and require [request]
additional information from the applicant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 90th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 120th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from an applicant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the applicant specifying the additional information the applicant
must provide to the chief appraiser before the chief appraiser can
determine the applicant's right to have the applicant's land
appraised under this subchapter. The applicant must furnish the
information not later than the 30th day after the date of the
request or the applicant's application is denied. However, for good
cause shown the chief appraiser may extend the deadline for
furnishing the information by written order for a single period not
to exceed 15 days.
SECTION 4. Section 23.79, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine separately each
applicant's right to have the applicant's land appraised under this
subchapter. After considering the application and all relevant
information, the chief appraiser shall within the period prescribed
by Subsection (a-1) or (a-2), as applicable [, as soon as
practicable but not later than the 90th day after the later of the
date the applicant's land is first eligible for appraisal under
this subchapter or the date the applicant provides to the chief
appraiser the information necessary for the chief appraiser to
determine the applicant's right to have the applicant's land
appraised under this subchapter, as the law and facts warrant]:
(1) approve the application and allow appraisal under
this subchapter;
(2) disapprove the application and require [request]
additional information from the applicant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 90th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 120th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from an applicant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the applicant specifying the additional information the applicant
must provide to the chief appraiser before the chief appraiser can
determine the applicant's right to have the applicant's land
appraised under this subchapter. The applicant must furnish the
information not later than the 30th day after the date of the
request or the applicant's application is denied. However, for good
cause shown the chief appraiser may extend the deadline for
furnishing the information by written order for a single period not
to exceed 15 days.
SECTION 5. Section 23.85, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine individually each
claimant's right to appraisal under this subchapter. After
considering the application and all relevant information, the chief
appraiser shall within the period prescribed by Subsection (a-1) or
(a-2), as applicable [, as soon as practicable but not later than
the 90th day after the later of the date the claimant is first
eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant]:
(1) approve the application and allow appraisal under
this subchapter;
(2) disapprove the application and require [request]
additional information from the claimant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the claimant is
first eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant. If it
is not practicable for the chief appraiser to make the
determination by the 90th day, the chief appraiser shall make the
determination as soon thereafter as practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the claimant is
first eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant. If it
is not practicable for the chief appraiser to make the
determination by the 120th day, the chief appraiser shall make the
determination as soon thereafter as practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from a claimant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the claimant specifying the additional information the claimant
must provide to the chief appraiser before the chief appraiser can
determine the claimant's right to appraisal under this subchapter.
The claimant must furnish the information not later than the 30th
day after the date of the request or the claimant's application is
denied. However, for good cause shown the chief appraiser may
extend the deadline for furnishing additional information by
written order for a single period not to exceed 15 days.
SECTION 6. Section 23.95, Tax Code, is amended by amending
Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
read as follows:
(a) The chief appraiser shall determine individually each
claimant's right to appraisal under this subchapter. After
considering the application and all relevant information, the chief
appraiser shall within the period prescribed by Subsection (a-1) or
(a-2), as applicable [, as soon as practicable but not later than
the 90th day after the later of the date the claimant is first
eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant]:
(1) approve the application and allow appraisal under
this subchapter;
(2) disapprove the application and require [request]
additional information from the claimant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the claimant is
first eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant. If it
is not practicable for the chief appraiser to make the
determination by the 90th day, the chief appraiser shall make the
determination as soon thereafter as practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the claimant is
first eligible for appraisal under this subchapter or the date the
claimant provides to the chief appraiser the information necessary
for the chief appraiser to determine the claimant's right to
appraisal under this subchapter, as the law and facts warrant. If it
is not practicable for the chief appraiser to make the
determination by the 120th day, the chief appraiser shall make the
determination as soon thereafter as practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from a claimant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the claimant specifying the additional information the claimant
must provide to the chief appraiser before the chief appraiser can
determine the claimant's right to appraisal under this subchapter.
The claimant must furnish the information not later than the 30th
day after the date of the request or before April 15, whichever is
earlier, or the claimant's application is denied. However, for good
cause shown the chief appraiser may extend the deadline for
furnishing additional information by written order for a single
period not to exceed 15 days.
SECTION 7. Section 23.9805, Tax Code, is amended by
amending Subsections (a) and (b) and adding Subsections (a-1) and
(a-2) to read as follows:
(a) The chief appraiser shall determine separately each
applicant's right to have the applicant's land appraised under this
subchapter. After considering the application and all relevant
information, the chief appraiser shall within the period prescribed
by Subsection (a-1) or (a-2), as applicable [, as soon as
practicable but not later than the 90th day after the later of the
date the applicant's land is first eligible for appraisal under
this subchapter or the date the applicant provides to the chief
appraiser the information necessary for the chief appraiser to
determine the applicant's right to have the applicant's land
appraised under this subchapter, based on the law and facts]:
(1) approve the application and allow appraisal under
this subchapter;
(2) disapprove the application and require [request]
additional information from the applicant in support of the claim;
or
(3) deny the application.
(a-1) The chief appraiser of an appraisal district
established in a county with a population of less than one million
shall make the determination required under Subsection (a) not
later than the 90th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 90th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(a-2) The chief appraiser of an appraisal district
established in a county with a population of one million or more
shall make the determination required under Subsection (a) not
later than the 120th day after the later of the date the applicant's
land is first eligible for appraisal under this subchapter or the
date the applicant provides to the chief appraiser the information
necessary for the chief appraiser to determine the applicant's
right to have the applicant's land appraised under this subchapter,
as the law and facts warrant. If it is not practicable for the chief
appraiser to make the determination by the 120th day, the chief
appraiser shall make the determination as soon thereafter as
practicable.
(b) If the chief appraiser disapproves an application and
requires additional information from an applicant, the chief
appraiser shall, as soon as practicable but not later than the 30th
day after the date the [application is filed with the] chief
appraiser disapproves the application, deliver a written notice to
the applicant specifying the additional information the applicant
must provide to the chief appraiser before the chief appraiser can
determine the applicant's right to have the applicant's land
appraised under this subchapter. The applicant must furnish the
information not later than the 30th day after the date of the
request or the chief appraiser shall deny the applicant's
application. However, for good cause shown, the chief appraiser may
extend the deadline for furnishing the information by written order
for a single period not to exceed 15 days.
SECTION 8. Section 25.25, Tax Code, is amended by amending
Subsection (e) and adding Subsections (e-1) and (e-2) to read as
follows:
(e) If the chief appraiser and the property owner do not
agree to the correction before the 15th day after the date the
motion is filed, a party bringing a motion under Subsection (c),
(c-1), or (d) is entitled on request to a hearing on and a
determination of the motion by the appraisal review board. A party
bringing a motion under this section must describe the error or
errors that the motion is seeking to correct. The appraisal review
board shall schedule a hearing on the motion within the period
prescribed by Subsection (e-1) or (e-2), as applicable. [If a
request for hearing is made on or after January 1 but before
September 1, the appraisal review board shall schedule the hearing
to be held as soon as practicable but not later than the 90th day
after the date the board approves the appraisal records as provided
by Section 41.12. If a request for hearing is made on or after
September 1 but before January 1 of the following tax year, the
appraisal review board shall schedule the hearing to be held as soon
as practicable but not later than the 90th day after the date the
request for the hearing is made.] Not later than 15 days before the
date of the hearing, the board shall deliver written notice of the
date, time, and place of the hearing to the chief appraiser, the
property owner, and the presiding officer of the governing body of
each taxing unit in which the property is located. The chief
appraiser, the property owner, and each taxing unit are entitled to
present evidence and argument at the hearing and to receive written
notice of the board's determination of the motion. The property
owner is entitled to elect to present the owner's evidence and
argument before, after, or between the cases presented by the chief
appraiser and each taxing unit. A property owner who files the
motion must comply with the payment requirements of Section 25.26
or forfeit the right to a final determination of the motion.
(e-1) If a request for hearing is made on or after January 1
but before September 1, the appraisal review board shall schedule
the hearing to be held not later than:
(1) the 90th day after the date the board approves the
appraisal records as provided by Section 41.12, or as soon
thereafter as practicable, if the appraisal district is established
in a county with a population of less than one million; or
(2) the 120th day after the date the board approves the
appraisal records as provided by Section 41.12, or as soon
thereafter as practicable, if the appraisal district is established
in a county with a population of one million or more.
(e-2) If a request for hearing is made on or after September
1 but before January 1 of the following tax year, the appraisal
review board shall schedule the hearing to be held not later than:
(1) the 90th day after the date the request for the
hearing is made, or as soon thereafter as practicable, if the
appraisal district is established in a county with a population of
less than one million; or
(2) the 120th day after the date the request for the
hearing is made, or as soon thereafter as practicable, if the
appraisal district is established in a county with a population of
one million or more.
SECTION 9. Section 41.45, Tax Code, is amended by amending
Subsection (a) and adding Subsections (a-1) and (a-2) to read as
follows:
(a) On the filing of a notice as required by Section 41.44,
the appraisal review board shall schedule a hearing on the protest.
The appraisal review board shall schedule the hearing to be held
within the period prescribed by Subsection (a-1) or (a-2), as
applicable [as soon as practicable but not later than the 90th day
after the date the board approves the appraisal records as provided
by Section 41.12]. If more than one protest is filed relating to the
same property, the appraisal review board shall schedule a single
hearing on all timely filed protests relating to the property. A
hearing for a property that is owned in undivided or fractional
interests, including separate interests in a mineral in place,
shall be scheduled to provide for participation by all owners who
have timely filed a protest.
(a-1) The appraisal review board of an appraisal district
established in a county with a population of less than one million
shall schedule a hearing on the protest under Subsection (a) not
later than the 90th day after the date the board approves the
appraisal records as provided by Section 41.12. If it is not
practicable for the board to hold the hearing by the 90th day, the
board shall schedule the hearing to be held as soon thereafter as
practicable.
(a-2) The appraisal review board of an appraisal district
established in a county with a population of one million or more
shall schedule a hearing on the protest under Subsection (a) not
later than the 120th day after the date the board approves the
appraisal records as provided by Section 41.12. If it is not
practicable for the board to hold the hearing by the 120th day, the
board shall schedule the hearing to be held as soon thereafter as
practicable.
SECTION 10. The changes in law made by this Act apply only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 11. This Act takes effect January 1, 2024.