Bill Text: TX SB1286 | 2017-2018 | 85th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the system for protesting or appealing certain ad valorem tax determinations.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-06-12 - Effective on 9/1/17 [SB1286 Detail]
Download: Texas-2017-SB1286-Engrossed.html
Bill Title: Relating to the system for protesting or appealing certain ad valorem tax determinations.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-06-12 - Effective on 9/1/17 [SB1286 Detail]
Download: Texas-2017-SB1286-Engrossed.html
By: Bettencourt | S.B. No. 1286 |
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relating to the system for protesting or appealing certain ad | ||
valorem tax determinations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.45, Tax Code, is amended by amending | ||
Subsections (h) and (o) and adding Subsection (p) to read as | ||
follows: | ||
(h) Before the hearing on a protest or immediately after the | ||
hearing begins, the chief appraiser and the property owner or the | ||
owner's agent shall each provide the other with a copy of any | ||
written material or material preserved on a [ |
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designed to maintain a [ |
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reproduction of a document or image that the person intends to offer | ||
or submit to the appraisal review board at the hearing. Each person | ||
must provide the copy of material in the manner and form prescribed | ||
by comptroller rule. | ||
(o) If the chief appraiser uses audiovisual equipment at a | ||
hearing on a protest, the appraisal office shall provide | ||
audiovisual equipment of the same general type, kind, and | ||
character, as prescribed by comptroller rule, for use during the | ||
hearing by the property owner or the property owner's agent. | ||
(p) The comptroller by rule shall prescribe: | ||
(1) the manner and form, including security | ||
requirements, in which a person must provide a copy of material | ||
under Subsection (h), which must allow the appraisal review board | ||
to retain the material as part of the board's hearing record; and | ||
(2) specifications for the audiovisual equipment | ||
provided by an appraisal district for use by a property owner or the | ||
property owner's agent under Subsection (o). | ||
SECTION 2. Section 41A.061(c), Tax Code, is amended to read | ||
as follows: | ||
(c) The comptroller shall remove a person from the registry | ||
if: | ||
(1) the person fails or declines to renew the person's | ||
agreement to serve as an arbitrator in the manner required by this | ||
section; or | ||
(2) the comptroller determines by clear and convincing | ||
evidence that there is good cause to remove the person from the | ||
registry, including evidence of repeated bias or misconduct by the | ||
person while acting as an arbitrator. | ||
SECTION 3. Section 41A.07, Tax Code, is amended by amending | ||
Subsection (a) and adding Subsections (e), (f), and (g) to read as | ||
follows: | ||
(a) On receipt of the request and deposit under Section | ||
41A.05, the comptroller shall: | ||
(1) appoint an eligible arbitrator who is listed in | ||
the comptroller's registry; and | ||
(2) send notice to the appointed arbitrator requesting | ||
the individual to conduct the hearing on the arbitration [ |
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(e) To be eligible for appointment as an arbitrator under | ||
Subsection (a), the arbitrator must reside: | ||
(1) in the county in which the property that is the | ||
subject of the appeal is located; or | ||
(2) in this state if no available arbitrator on the | ||
registry resides in that county. | ||
(f) A person is not eligible for appointment as an | ||
arbitrator under Subsection (a) if at any time during the preceding | ||
five years, the person has: | ||
(1) represented a person for compensation in a | ||
proceeding under this title in the appraisal district in which the | ||
property that is the subject of the appeal is located; | ||
(2) served as an officer or employee of that appraisal | ||
district; or | ||
(3) served as a member of the appraisal review board | ||
for that appraisal district. | ||
(g) The comptroller may not appoint an arbitrator under | ||
Subsection (a) if the comptroller determines that there is good | ||
cause not to appoint the arbitrator, including information or | ||
evidence indicating repeated bias or misconduct by the person while | ||
acting as an arbitrator. | ||
SECTION 4. Sections 41A.07(b) and (c), Tax Code, are | ||
repealed. | ||
SECTION 5. The comptroller shall adopt rules as provided by | ||
Section 41.45(p), Tax Code, as added by this Act, not later than | ||
January 1, 2018. | ||
SECTION 6. The changes in law made by this Act to Section | ||
41.45, Tax Code, apply only to a protest for which the notice of | ||
protest was filed by a property owner with the appraisal review | ||
board established for an appraisal district on or after January 1, | ||
2018. | ||
SECTION 7. The changes in law made by this Act to Section | ||
41A.07, Tax Code, apply only to a request for binding arbitration | ||
received by the comptroller from an appraisal district on or after | ||
the effective date of this Act. | ||
SECTION 8. This Act takes effect September 1, 2017. |