Bill Text: TX HB3364 | 2023-2024 | 88th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to the system for appraising property for ad valorem tax purposes.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Engrossed - Dead) 2023-05-18 - Posting rule suspended [HB3364 Detail]

Download: Texas-2023-HB3364-Introduced.html

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88R4347 TJB-D
By: Button H.B. No. 3364

A BILL TO BE ENTITLED
AN ACT
relating to the system for appraising property for ad valorem tax
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(d), Tax Code, is amended to read as
follows:
(d) A notice required by Section 11.43(q), 11.45(d),
23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
by certified mail. A notice required by Section 25.19(a)(3)
pertaining to property that was not on the appraisal roll in the
preceding year because it was omitted from the roll must be sent by
certified mail.
SECTION 2. Section 1.111(k), Tax Code, is amended to read as
follows:
(k) On written request by the chief appraiser, an agent who
electronically submits a designation of agent form shall provide
the chief appraiser information concerning:
(1) the electronic signature of the person who signed
the form; and
(2) the date the person signed the form[; and
[(3) the Internet Protocol address of the computer the
person used to complete the form].
SECTION 3. Section 5.041, Tax Code, is amended by amending
Subsections (b) and (e-1) and adding Subsection (e-4) to read as
follows:
(b) A member of the appraisal review board established for
an appraisal district must complete the course established under
Subsection (a). The course must provide at least 10 [eight] hours
of classroom or distance training and education. A member of the
appraisal review board may not participate in a hearing conducted
by the board unless the person has completed the course established
under Subsection (a) and received a certificate of course
completion.
(e-1) In addition to the course established under
Subsection (a), the comptroller shall approve curricula and provide
materials for use in a continuing education course for members of an
appraisal review board. The course must provide at least six
[four] hours of classroom or distance training and education. The
curricula and materials must include information regarding:
(1) the cost, income, and market data comparison
methods of appraising property;
(2) the appraisal of business personal property;
(3) the determination of capitalization rates for
property appraisal purposes;
(4) the duties of an appraisal review board;
(5) the requirements regarding the independence of an
appraisal review board from the board of directors and the chief
appraiser and other employees of the appraisal district;
(6) the prohibitions against ex parte communications
applicable to appraisal review board members;
(7) the Uniform Standards of Professional Appraisal
Practice;
(8) the duty of the appraisal district to substantiate
the district's determination of the value of property;
(9) the requirements regarding the equal and uniform
appraisal of property;
(10) the right of a property owner to protest the
appraisal of the property as provided by Chapter 41; and
(11) a detailed explanation of each of the actions
described by Sections 25.25, 41.41(a), 41.411, 41.412, 41.413,
41.42, and 41.43 so that members are fully aware of each of the
grounds on which a property appraisal can be appealed.
(e-4) At least one trainer of the courses established under
Subsections (a) and (e-1) must be a taxpayer representative.
SECTION 4. Section 6.035(a-1), Tax Code, is amended to read
as follows:
(a-1) An individual is ineligible to serve on the board of
directors of an appraisal district if the individual:
(1) has served as a member of the board of directors
for all or part of three [five] terms, unless:
(A) the individual was the county
assessor-collector at the time the individual served as a board
member; or
(B) the appraisal district is established in a
county with a population of less than 120,000;
(2) has engaged in the business of appraising property
for compensation for use in proceedings under this title at any time
during the preceding three years;
(3) has engaged in the business of representing
property owners for compensation in proceedings under this title in
the appraisal district at any time during the preceding three
years; or
(4) has been an employee of the appraisal district at
any time during the preceding three years.
SECTION 5. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.17 to read as follows:
Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS
DISTRICTS. An appraisal district established in a county with a
population of 120,000 or more shall maintain an Internet website.
SECTION 6. Section 25.02, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) This subsection applies only to an appraisal district
established in a county with a population of 120,000 or more. The
chief appraiser shall post on the appraisal district's Internet
website the district's appraisal records, other than records that
are confidential under law, and must continuously update the posted
records to include any change in the appraised value of property.
SECTION 7. Section 41.45(b-1), Tax Code, as amended by
Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
Legislature, Regular Session, 2021, is reenacted and amended to
read as follows:
(b-1) An appraisal review board shall conduct a hearing on a
protest by telephone conference call or by videoconference, as
specified by the property owner at the owner's election, if the
property owner notifies the board that the property owner intends
to appear by telephone conference call or videoconference in the
owner's notice of protest or by written notice filed with the board
not later than the fifth [10th] day before the date of the hearing.
SECTION 8. Section 41.45, Tax Code, is amended by adding
Subsection (e-3) to read as follows:
(e-3) This subsection applies only to a protest dismissed by
an appraisal review board because the property owner or the owner's
designated agent did not appear at the hearing on the protest. The
appraisal review board shall deliver written notice of the board's
dismissal to the property owner or the agent who failed to appear
not later than the 30th day after the date the hearing on the
protest was scheduled to be held.
SECTION 9. Section 41.61(c), Tax Code, is amended to read as
follows:
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the 15th [5th] day before the date of the good cause hearing. The
party being subpoenaed must have an opportunity to be heard at the
good cause hearing.
SECTION 10. Chapter 41A, Tax Code, is amended by adding
Section 41A.011 to read as follows:
Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
(a) As an alternative to filing an appeal under Section 42.015, a
person leasing property who is contractually obligated to reimburse
the property owner for taxes imposed on the property is entitled to
appeal through binding arbitration under this chapter an appraisal
review board order determining a protest concerning the appraised
or market value of property if:
(1) the protest was brought by:
(A) the person under Section 41.413; or
(B) the property owner if the property owner does
not appeal the order; and
(2) the appraised or market value, as applicable, of
the property as determined by the order is $5 million or less.
(b) A person appealing an order of the appraisal review
board under this section is considered the owner of the property for
purposes of the appeal. The chief appraiser shall deliver a copy of
any notice relating to the appeal to the owner of the property and
to the person bringing the appeal.
SECTION 11. Section 41A.015(a), Tax Code, is amended to
read as follows:
(a) A property owner who has filed a notice of protest under
Chapter 41 may file a request for limited binding arbitration under
this section to compel the appraisal review board or chief
appraiser, as appropriate, to:
(1) comply with the model hearing procedures prepared
by the comptroller under Section 5.103, including by rescinding
[rescind] procedural rules adopted by the appraisal review board
that are not in compliance with the model hearing procedures
[prepared by the comptroller under Section 5.103];
(2) schedule a hearing on a protest as required by
Section 41.45;
(3) deliver information to the property owner in the
manner required by Section 41.461;
(4) allow the property owner to offer evidence,
examine or cross-examine witnesses or other parties, and present
arguments as required by Section 41.66(b);
(5) set a hearing for a time and date certain and
postpone a hearing that does not begin within two hours of the
scheduled time as required by Section 41.66(i);
(6) schedule hearings on protests concerning multiple
properties identified in the same notice of protest on the same day
at the request of the property owner or the property owner's
designated agent as required by Section 41.66(j); [or]
(7) refrain from using or offering as evidence
information requested by the property owner under Section 41.461
that was not delivered to the property owner at least 14 days before
the hearing as required by Section 41.67(d); or
(8) use correct appraised values for protests on the
ground of unequal appraisal of property.
SECTION 12. Section 1.111(k), Tax Code, as amended by this
Act, applies only to a written request for information made by a
chief appraiser on or after the effective date of this Act. A
written request for information made under that subsection before
the effective date of this Act is governed by the law in effect on
the date the request was made, and the former law is continued in
effect for that purpose.
SECTION 13. (a) Sections 5.041(b) and (e-1), Tax Code, as
amended by this Act, apply only to an appraisal review board member
appointed to serve a term of office that begins on or after the
effective date of this Act.
(b) Section 5.041(e-4), Tax Code, as added by this Act,
applies only to a course provided under Section 5.041(a) or (e-1),
Tax Code, on or after the effective date of this Act.
SECTION 14. Section 6.035(a-1), Tax Code, as amended by
this Act, applies only to the eligibility of a person to serve on
the board of directors of an appraisal district for a term that
begins on or after the effective date of this Act.
SECTION 15. Section 41.45, Tax Code, as amended by this Act,
applies only to a protest under Chapter 41, Tax Code, for which a
notice of protest is filed by a property owner on or after the
effective date of this Act. A protest under Chapter 41, Tax Code,
for which a notice of protest is filed by a property owner before
the effective date of this Act is governed by the law in effect on
the date the notice of protest was filed, and the former law is
continued in effect for that purpose.
SECTION 16. Section 41.61(c), Tax Code, as amended by this
Act, applies only to a subpoena issued under that section on or
after the effective date of this Act. A subpoena issued under that
section before the effective date of this Act is governed by the law
in effect on the date the subpoena was issued, and the former law is
continued in effect for that purpose.
SECTION 17. This Act takes effect September 1, 2023.