Bill Text: TX SB1767 | 2017-2018 | 85th Legislature | Comm Sub
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2017-06-15 - Effective on 1/1/18 [SB1767 Detail]
Download: Texas-2017-SB1767-Comm_Sub.html
Bill Title: Relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2017-06-15 - Effective on 1/1/18 [SB1767 Detail]
Download: Texas-2017-SB1767-Comm_Sub.html
By: Buckingham, et al. | S.B. No. 1767 | |
(Darby) | ||
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relating to hearings and protests before appraisal review boards | ||
involving ad valorem tax determinations. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.25(e), Tax Code, is amended to read as | ||
follows: | ||
(e) If the chief appraiser and the property owner do not | ||
agree to the correction before the 15th day after the date the | ||
motion is filed, a party bringing a motion under Subsection (c) or | ||
(d) is entitled on request to a hearing on and a determination of | ||
the motion by the appraisal review board. A party bringing a motion | ||
under this section must describe the error or errors that the motion | ||
is seeking to correct. Not later than 15 days before the date of the | ||
hearing, the board shall deliver written notice of the date, time, | ||
and place of the hearing to the chief appraiser, the property owner, | ||
and the presiding officer of the governing body of each taxing unit | ||
in which the property is located. The chief appraiser, the property | ||
owner, and each taxing unit are entitled to present evidence and | ||
argument at the hearing and to receive written notice of the board's | ||
determination of the motion. The property owner is entitled to | ||
elect to present the owner's evidence and argument before, after, | ||
or between the cases presented by the chief appraiser and each | ||
taxing unit. A property owner who files the motion must comply with | ||
the payment requirements of Section 25.26 or forfeit the right to a | ||
final determination of the motion. | ||
SECTION 2. Section 41.66(b), Tax Code, is amended to read as | ||
follows: | ||
(b) Hearing procedures to the greatest extent practicable | ||
shall be informal. Each party to a hearing is entitled to offer | ||
evidence, examine or cross-examine witnesses or other parties, and | ||
present argument on the matters subject to the hearing. A property | ||
owner who is a party to a protest is entitled to elect to present the | ||
owner's case at a hearing on the protest either before or after the | ||
appraisal district presents the district's case. | ||
SECTION 3. The change in law made by this Act to Section | ||
25.25, Tax Code, applies only to a motion to correct an appraisal | ||
roll filed on or after the effective date of this Act. | ||
SECTION 4. The change in law made by this Act to Section | ||
41.66, Tax Code, applies only to a protest for which the notice of | ||
protest was filed by a property owner or the designated agent of the | ||
owner with the appraisal review board established for an appraisal | ||
district on or after the effective date of this Act. | ||
SECTION 5. This Act takes effect January 1, 2018. |