Bill Text: TX SB982 | 2025-2026 | 89th Legislature | Introduced
Bill Title: Relating to appeals to justice courts of certain appraisal review board orders.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced) 2025-01-29 - Filed [SB982 Detail]
Download: Texas-2025-SB982-Introduced.html
| 89R5493 CJC-D | ||
| By: Hughes | S.B. No. 982 | |
|
|
||
|
|
||
| relating to appeals to justice courts of certain appraisal review | ||
| board orders. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Chapter 42, Tax Code, is amended by adding | ||
| Subchapter B-1 to read as follows: | ||
| SUBCHAPTER B-1. REVIEW OF CERTAIN APPRAISAL REVIEW BOARD ORDERS BY | ||
| JUSTICE COURT | ||
| Sec. 42.35. APPEALS TO JUSTICE COURT. (a) As an | ||
| alternative to bringing an appeal of an order of an appraisal review | ||
| board under Section 42.01(a)(1) to a district court as provided by | ||
| Subchapter B, a property owner may bring the appeal to a justice | ||
| court if: | ||
| (1) the appeal relates only to a determination of | ||
| appraised value, inequality of appraisal, or eligibility for an | ||
| exemption from taxation; and | ||
| (2) the amount of taxes due on the portion of the | ||
| taxable value of the property that is in dispute, calculated using | ||
| the preceding year's tax rates, is $20,000 or less. | ||
| (b) Venue of an action brought under Section 42.01(a)(1) in | ||
| justice court is in any justice precinct in which the property that | ||
| is the subject of the order being appealed is located. | ||
| (c) If the justice court determines that the justice court | ||
| does not have jurisdiction of the appeal, the court shall dismiss | ||
| the appeal. In that event, the property owner may appeal the order | ||
| to a district court by filing a petition for review with the | ||
| district court not later than the 30th day after the date of the | ||
| dismissal. | ||
| (d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to | ||
| an appeal brought under Section 42.01(a)(1) to a justice court in | ||
| the same manner as those sections apply to an appeal brought under | ||
| Section 42.01(a)(1) to a district court. | ||
| Sec. 42.36. REPRESENTATION IN JUSTICE COURT. In an appeal | ||
| brought under Section 42.01(a)(1) to a justice court, an appraisal | ||
| district may be, but is not required to be, represented by legal | ||
| counsel. | ||
| SECTION 2. The change in law made by this Act applies to the | ||
| appeal of an order of an appraisal review board without regard to | ||
| whether the order was issued before the effective date of this Act. | ||
| SECTION 3. This Act takes effect September 1, 2025. | ||
