Bill Text: TX HB2282 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the procedures for protests and appeals of certain ad valorem tax determinations.
Spectrum: Bipartisan Bill
Status: (Vetoed) 2015-06-20 - Vetoed by the Governor [HB2282 Detail]
Download: Texas-2015-HB2282-Enrolled.html
H.B. No. 2282 |
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relating to the procedures for protests and appeals of certain ad | ||
valorem tax determinations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.45(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The property owner initiating the protest is entitled to | ||
an opportunity to appear to offer evidence or argument. The | ||
property owner may offer the owner's [ |
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affidavit without personally appearing if the owner [ |
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the affidavit before an officer authorized to administer oaths and | ||
submits the affidavit to the board hearing the protest before it | ||
begins the hearing on the protest. On receipt of an affidavit, the | ||
board shall notify the chief appraiser. The chief appraiser [ |
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request. The board and the chief appraiser shall review the | ||
evidence or argument provided by the property owner before the | ||
hearing on the protest. | ||
SECTION 2. Chapter 42, Tax Code, is amended by adding | ||
Subchapter B-1 to read as follows: | ||
SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS | ||
IN CERTAIN COUNTIES | ||
Sec. 42.35. APPLICABILITY OF SUBCHAPTER. This subchapter | ||
applies only to the appeal of an order issued by an appraisal review | ||
board that is located in a county: | ||
(1) that has a population of less than 45,500; | ||
(2) that shares a border with a county that has a | ||
population of 1.5 million or more and is within 200 miles of an | ||
international border; and | ||
(3) through which the Atascosa River flows. | ||
Sec. 42.36. APPEALS TO JUSTICE COURT. (a) As an | ||
alternative to bringing an appeal 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 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 $5,000 or less. | ||
(b) Venue of an action brought under Section 42.01(a)(1) in | ||
justice court is in any justice precinct in the county in which the | ||
appraisal review board that issued the order 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. 42.37. 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. | ||
Sec. 42.38. EXPIRATION OF SUBCHAPTER. This subchapter | ||
expires September 1, 2021. | ||
SECTION 3. On the expiration of Subchapter B-1, Chapter 42, | ||
Tax Code, as added by this Act, the Office of Court Administration | ||
of the Texas Judicial System, using existing resources, shall | ||
conduct a study of that subchapter's effectiveness in increasing | ||
court efficiency and improving property owners' ability to exercise | ||
their appeal rights under Chapter 42, Tax Code. Not later than | ||
December 1, 2022, the office shall issue a report on the study to | ||
the appropriate standing committees of the house of representatives | ||
and the senate. The report must include the office's | ||
recommendation as to whether the legislature, in the next regular | ||
legislative session following the issuance of the report, should | ||
enact legislation similar to Subchapter B-1, Chapter 42, Tax Code, | ||
as added by this Act. | ||
SECTION 4 | ||
. An appeal under Subchapter B-1, Chapter 42, Tax | ||
Code, that is pending on September 1, 2021, is governed by that | ||
subchapter as it existed on August 31, 2021, and that law is | ||
continued in effect for that purpose. | ||
SECTION 5. 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 6. This Act takes effect September 1, 2015. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2282 was passed by the House on May | ||
12, 2015, by the following vote: Yeas 143, Nays 1, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 2282 on May 27, 2015, by the following vote: Yeas 141, Nays 0, | ||
2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2282 was passed by the Senate, with | ||
amendments, on May 24, 2015, by the following vote: Yeas 22, Nays | ||
8. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |