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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation and maintenance by an appraisal district |
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of a publicly available Internet database of information regarding |
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protest hearings conducted by the appraisal review board |
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established for the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 41, Tax Code, is amended by |
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adding Section 41.13 to read as follows: |
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Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief |
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appraiser of each appraisal district shall create and maintain a |
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publicly available and searchable Internet database that contains |
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information regarding protest hearings conducted by the appraisal |
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review board established for the district. |
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(b) For each protest hearing conducted by the appraisal |
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review board, the database must contain: |
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(1) the name of each appraisal review board member who |
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attended the hearing; |
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(2) the date and time of the hearing; |
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(3) the account number and category for the property |
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that was the subject of the hearing; |
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(4) the appraised value according to the appraisal |
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district and the property owner's asserted value of the property |
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that was the subject of the hearing; and |
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(5) the appraisal review board's determination of the |
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protest, including the board's determination of the value of the |
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property if the hearing was to consider a protest regarding |
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appraised value. |
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(c) The information required to be included in the database |
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regarding a hearing shall be promptly entered in the database after |
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the conclusion and determination of the hearing. |
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(d) The database may, but is not required to, include |
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information for protests relating to a tax year preceding the 2024 |
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tax year. |
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SECTION 2. Not later than January 1, 2024, the chief |
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appraiser of each appraisal district shall create and make |
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available to the public the Internet database required by Section |
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41.13, Tax Code, as added by this Act. |
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SECTION 3. This Act takes effect September 1, 2023. |