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

NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Comm_Sub.html
  88R24246 TJB-D
 
  By: Button, Shine, Noble, Turner, H.B. No. 3364
      Neave Criado
 
  Substitute the following for H.B. No. 3364:
 
  By:  Hefner C.S.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 25.23(c) 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 adding
  Subsection (e-4) to read as follows:
         (e-4)  At least one trainer of the courses established under
  Subsections (a) and (e-1) must be a taxpayer representative.  An
  individual is eligible to be a trainer who is a taxpayer
  representative only if:
               (1)  the individual:
                     (A)  resides in this state;
                     (B)  is licensed to practice law in this state and
  has practiced law in this state for at least five years; and
                     (C)  has knowledge and experience in property tax
  law; and
               (2)  the individual has not:  
                     (A)  represented an appraisal district, appraisal
  review board, or taxing unit in any capacity; 
                     (B)  served as an officer or employee of an
  appraisal district; or
                     (C)  served as a member of an appraisal review
  board.
         SECTION 4.  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 5.  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 6.  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 7.  Section 41.47(a), Tax Code, is amended to read as
  follows:
         (a)  The appraisal review board hearing a protest shall
  determine the protest and make its decision by written order. If the
  board dismisses the protest on jurisdictional grounds, the board
  shall make its decision by written order and shall state in the
  order the grounds for its determination.
         SECTION 8.  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 9.  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 comptroller 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 10.  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 hearing procedures adopted by the
  appraisal review board under Section 41.01(c) and 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)  for a protest on the ground of unequal appraisal of
  property, use the appraised values of comparable properties as
  corrected by:
                     (A)  an agreement between the property owner or
  the owner's agent and the chief appraiser; or
                     (B)  a determination of the appraisal review
  board.
         SECTION 11.  Section 42.23, Tax Code, is amended by adding
  Subsections (e-1) and (e-2) to read as follows:
         (e-1)  The court may not order discovery unless the discovery
  is requested by a party to the appeal.
         (e-2)  The court may not:
               (1)  impose deadlines for discovery related to an
  expert witness, including deadlines for designating an expert
  witness, that fall before the deadlines specified by the Texas
  Rules of Civil Procedure; or
               (2)  otherwise accelerate discovery related to an
  expert witness, unless agreed to by the parties.
         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.  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.  Sections 41.45 and 41.47, Tax Code, as amended
  by this Act, apply 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 was 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 15.  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 16.  Section 42.23, Tax Code, as amended by this Act,
  applies only to an appeal filed under Chapter 42, Tax Code, on or
  after the effective date of this Act.
         SECTION 17.  This Act takes effect September 1, 2023.
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