Bill Text: TX HB3774 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-03-31 - Referred to Ways & Means [HB3774 Detail]
Download: Texas-2017-HB3774-Introduced.html
| 85R8523 TJB-D | ||
| By: Darby | H.B. No. 3774 | |
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| relating to hearings and protests before appraisal review boards | ||
| involving ad valorem tax determinations. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 25.25(e), Tax Code, is amended 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) 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. 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. | ||
| SECTION 2. Section 41.47, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) The board may not determine the appraised value of the | ||
| property that is the subject of a protest to be an amount greater | ||
| than the appraised value of the property as shown in the appraisal | ||
| records submitted to the board by the chief appraiser under Section | ||
| 25.22 or 25.23 unless agreed to by the parties to the protest. | ||
| SECTION 3. Section 41.66(b), Tax Code, is amended to read as | ||
| follows: | ||
| (b) Hearing procedures to the greatest extent practicable | ||
| shall be informal. Each party to a hearing is entitled to offer | ||
| evidence, examine or cross-examine witnesses or other parties, and | ||
| present argument on the matters subject to the hearing. A property | ||
| owner who is a party to a protest is entitled to elect to present the | ||
| owner's case at a hearing on the protest either before or after the | ||
| appraisal district presents the district's case. | ||
| SECTION 4. The change in law made by this Act to Section | ||
| 25.25, Tax Code, applies only to a motion to correct an appraisal | ||
| roll filed on or after the effective date of this Act. | ||
| SECTION 5. The changes in law made by this Act to Sections | ||
| 41.47 and 41.66, Tax Code, apply only to a protest for which the | ||
| notice of protest was filed by a property owner or the designated | ||
| agent of the owner with the appraisal review board established for | ||
| an appraisal district on or after the effective date of this Act. | ||
| SECTION 6. This Act takes effect January 1, 2018. | ||
