Bill Text: TX HB796 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.
Spectrum: Moderate Partisan Bill (Republican 6-1)
Status: (Passed) 2023-05-27 - Effective on 1/1/24 [HB796 Detail]
Download: Texas-2023-HB796-Enrolled.html
| H.B. No. 796 | ||
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| relating to the creation and maintenance by an appraisal district | ||
| of a publicly available Internet database of information regarding | ||
| protest hearings conducted by the appraisal review board | ||
| established for the district. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 26.17(c), Tax Code, is amended to read as | ||
| follows: | ||
| (c) The database must provide a link to: | ||
| (1) the Internet website used by each taxing unit in | ||
| which the property is located to post the information described by | ||
| Section 26.18; and | ||
| (2) the Internet database created by the chief | ||
| appraiser under Section 41.13 that contains information regarding | ||
| protest hearings conducted by the appraisal review board | ||
| established for the appraisal district. | ||
| SECTION 2. Subchapter A, Chapter 41, Tax Code, is amended by | ||
| adding Section 41.13 to read as follows: | ||
| Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief | ||
| appraiser of each appraisal district shall create and maintain a | ||
| publicly available and searchable Internet database that contains | ||
| information regarding protest hearings conducted by the appraisal | ||
| review board established for the district. | ||
| (b) For each protest hearing conducted by the appraisal | ||
| review board, the database must contain: | ||
| (1) the name of each board member who attended the | ||
| hearing; | ||
| (2) the date and time of the hearing; | ||
| (3) the account number and category for the property | ||
| that was the subject of the hearing; | ||
| (4) the appraised value according to the appraisal | ||
| district and the property owner's asserted value of the property | ||
| that was the subject of the hearing; and | ||
| (5) the board's determination of the protest, | ||
| including the board's determination of the value of the property if | ||
| the hearing was to consider a protest regarding appraised value. | ||
| (c) The chief appraiser shall update the database not later | ||
| than October 1 of each year. | ||
| (d) Beginning on January 1, 2025, the database shall include | ||
| information for protests relating to the most recent tax year and | ||
| each tax year thereafter until the database includes information | ||
| for protests relating to the most recent five tax years. | ||
| (e) Beginning on January 1, 2030, the database shall include | ||
| information for protests relating to the previous five tax years. | ||
| SECTION 3. Not later than the effective date of this Act, | ||
| the chief appraiser of each appraisal district shall create and | ||
| make available to the public the Internet database required by | ||
| Section 41.13, Tax Code, as added by this Act. | ||
| SECTION 4. This Act takes effect January 1, 2024. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 796 was passed by the House on April | ||
| 5, 2023, by the following vote: Yeas 146, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 796 was passed by the Senate on May | ||
| 12, 2023, by the following vote: Yeas 30, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
