Bill Text: TX HB4860 | 2023-2024 | 88th Legislature | Introduced
Bill Title: Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2023-03-23 - Referred to Ways & Means [HB4860 Detail]
Download: Texas-2023-HB4860-Introduced.html
| 88R4233 DRS-D | ||
| By: Raymond | H.B. No. 4860 | |
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| relating to ad valorem tax protests and appeals on the ground of the | ||
| unequal appraisal of property. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 25.25, Tax Code, is amended by amending | ||
| Subsection (d-1) and adding Subsection (d-2) to read as follows: | ||
| (d-1) A property owner may file a motion under Subsection | ||
| (d) on the ground of unequal appraisal of property. | ||
| (d-2) If the appraisal roll is changed under Subsection (d), | ||
| the property owner must pay to each affected taxing unit a | ||
| late-correction penalty equal to 10 percent of the amount of taxes | ||
| as calculated on the basis of the corrected appraised value. | ||
| Payment of the late-correction penalty is secured by the lien that | ||
| attaches to the property under Section 32.01 and is subject to | ||
| enforced collection under Chapter 33. The roll may not be changed | ||
| under Subsection (d) if: | ||
| (1) the property was the subject of a protest brought | ||
| by the property owner under Chapter 41, a hearing on the protest was | ||
| conducted in which the property owner offered evidence or argument, | ||
| and the appraisal review board made a determination of the protest | ||
| on the merits; or | ||
| (2) the appraised value of the property was | ||
| established as a result of a written agreement between the property | ||
| owner or the owner's agent and the appraisal district. | ||
| SECTION 2. Section 41.43, Tax Code, is amended by adding | ||
| Subsections (e) and (f) to read as follows: | ||
| (e) In a protest authorized by Sections 41.41(a)(1) and (2) | ||
| in which the property owner submits evidence to support the | ||
| property owner's protest on the ground of determination of | ||
| appraised value and on the ground of unequal appraisal, the | ||
| appraisal review board shall determine: | ||
| (1) the value of the property; and | ||
| (2) whether the property owner is entitled to relief | ||
| on the ground of unequal appraisal under Subsection (b). | ||
| (f) If the appraisal review board determines under | ||
| Subsection (e) that the value of the property for purposes of the | ||
| protest authorized under Section 41.41(a)(1) is different from the | ||
| value of the property established to determine whether the property | ||
| was appraised equally for purposes of the protest authorized under | ||
| Section 41.41(a)(2), the appraisal review board shall order the | ||
| property's appraised value changed to the value that results in the | ||
| lower appraised value. | ||
| SECTION 3. Section 42.26, Tax Code, is amended by adding | ||
| Subsection (c-1) and amending Subsection (d) to read as follows: | ||
| (c-1) The court may admit evidence of the market value of | ||
| the property subject to the suit only for purposes of establishing | ||
| the appraisal ratio of the property to determine whether the | ||
| property owner is entitled to relief as provided by Subsection (a). | ||
| (d) For purposes of this section and subject to Subsection | ||
| (c-1), the value of the property subject to the suit and the value | ||
| of a comparable property or sample property that is used for | ||
| comparison must be the market value determined by the appraisal | ||
| district when the property is a residence homestead subject to the | ||
| limitation on appraised value imposed by Section 23.23. | ||
| SECTION 4. Section 25.25(d-1), Tax Code, as amended 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 5. Sections 41.43(e) and (f), Tax Code, as added by | ||
| this Act, apply 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 6. Section 42.26(c-1), Tax Code, as added by this | ||
| Act, applies only to an appeal filed under Chapter 42, Tax Code, on | ||
| or after the effective date of this Act. An appeal filed under | ||
| Chapter 42, Tax Code, before the effective date of this Act is | ||
| governed by the law in effect when the appeal was filed, and the | ||
| former law is continued in effect for that purpose. | ||
| SECTION 7. This Act takes effect January 1, 2024. | ||
