Bill Text: TX SB1800 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the deadline for certain officials of an appraisal district to take certain actions.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-20 - Referred to Local Government [SB1800 Detail]

Download: Texas-2023-SB1800-Introduced.html
  88R7540 MLH-F
 
  By: Springer S.B. No. 1800
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the deadline for certain officials of an appraisal
  district to take certain actions.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.45, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to an exemption. After considering the
  application and all relevant information, the chief appraiser shall
  within the period prescribed by Subsection (a-1) or (a-2), as
  applicable [, as soon as practicable but not later than the 90th day
  after the later of the date the applicant first qualifies for the
  exemption or the date the applicant provides to the chief appraiser
  the information necessary for the chief appraiser to determine the
  applicant's right to the exemption, as the law and facts warrant]:
               (1)  approve the application and allow the exemption;
               (2)  modify the exemption applied for and allow the
  exemption as modified;
               (3)  disapprove the application and require [request]
  additional information from the applicant in support of the claim;
  or
               (4)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the applicant
  first qualifies for the exemption or the date the applicant
  provides to the chief appraiser the information necessary for the
  chief appraiser to determine the applicant's right to the
  exemption, as the law and facts warrant. If it is not practicable
  for the chief appraiser to make the determination by the 90th day,
  the chief appraiser shall make the determination as soon thereafter
  as practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the applicant
  first qualifies for the exemption or the date the applicant
  provides to the chief appraiser the information necessary for the
  chief appraiser to determine the applicant's right to the
  exemption, as the law and facts warrant. If it is not practicable
  for the chief appraiser to make the determination by the 120th day,
  the chief appraiser shall make the determination as soon thereafter
  as practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from an applicant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the applicant specifying the additional information the applicant
  must provide to the chief appraiser before the chief appraiser can
  determine the applicant's right to the exemption. The applicant
  must furnish the information not later than the 30th day after the
  date of the request or the applicant's application is denied.
  However, for good cause shown the chief appraiser may extend the
  deadline for furnishing the information by written order for a
  single period not to exceed 15 days.
         SECTION 2.  Section 23.44, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to the agricultural designation. After
  considering the application and all relevant information, the chief
  appraiser shall within the period prescribed by Subsection (a-1) or
  (a-2), as applicable [, as soon as practicable but not later than
  the 90th day after the later of the date the claimant is first
  eligible for the agricultural designation or the date the claimant
  provides to the chief appraiser the information necessary for the
  chief appraiser to determine the claimant's right to the
  agricultural designation, as the law and facts warrant]:
               (1)  approve the application and designate the land for
  agricultural use;
               (2)  disapprove the application and require [request]
  additional information from the claimant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the claimant is
  first eligible for the agricultural designation or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to the
  agricultural designation, as the law and facts warrant. If it is not
  practicable for the chief appraiser to make the determination by
  the 90th day, the chief appraiser shall make the determination as
  soon thereafter as practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the claimant is
  first eligible for the agricultural designation or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to the
  agricultural designation, as the law and facts warrant. If it is not
  practicable for the chief appraiser to make the determination by
  the 120th day, the chief appraiser shall make the determination as
  soon thereafter as practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from a claimant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the claimant specifying the additional information the claimant
  must provide to the chief appraiser before the chief appraiser can
  determine the claimant's [applicant's] right to the agricultural
  designation. The claimant must furnish the information not later
  than the 30th day after the date of the request or the claimant's
  application is denied. However, for good cause shown the chief
  appraiser may extend the deadline for furnishing additional
  information by written order for a single period not to exceed 15
  days.
         SECTION 3.  Section 23.57, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's land appraised under this
  subchapter. After considering the application and all relevant
  information, the chief appraiser shall within the period prescribed
  by Subsection (a-1) or (a-2), as applicable [, as soon as
  practicable but not later than the 90th day after the later of the
  date the applicant's land is first eligible for appraisal under
  this subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, as the law and facts warrant]:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and require [request]
  additional information from the applicant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 90th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 120th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from an applicant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the applicant specifying the additional information the applicant
  must provide to the chief appraiser before the chief appraiser can
  determine the applicant's right to have the applicant's land
  appraised under this subchapter. The applicant must furnish the
  information not later than the 30th day after the date of the
  request or the applicant's application is denied. However, for good
  cause shown the chief appraiser may extend the deadline for
  furnishing the information by written order for a single period not
  to exceed 15 days.
         SECTION 4.  Section 23.79, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's land appraised under this
  subchapter. After considering the application and all relevant
  information, the chief appraiser shall within the period prescribed
  by Subsection (a-1) or (a-2), as applicable [, as soon as
  practicable but not later than the 90th day after the later of the
  date the applicant's land is first eligible for appraisal under
  this subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, as the law and facts warrant]:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and require [request]
  additional information from the applicant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 90th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 120th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from an applicant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the applicant specifying the additional information the applicant
  must provide to the chief appraiser before the chief appraiser can
  determine the applicant's right to have the applicant's land
  appraised under this subchapter. The applicant must furnish the
  information not later than the 30th day after the date of the
  request or the applicant's application is denied. However, for good
  cause shown the chief appraiser may extend the deadline for
  furnishing the information by written order for a single period not
  to exceed 15 days.
         SECTION 5.  Section 23.85, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to appraisal under this subchapter. After
  considering the application and all relevant information, the chief
  appraiser shall within the period prescribed by Subsection (a-1) or
  (a-2), as applicable [, as soon as practicable but not later than
  the 90th day after the later of the date the claimant is first
  eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant]:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and require [request]
  additional information from the claimant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the claimant is
  first eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant. If it
  is not practicable for the chief appraiser to make the
  determination by the 90th day, the chief appraiser shall make the
  determination as soon thereafter as practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the claimant is
  first eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant. If it
  is not practicable for the chief appraiser to make the
  determination by the 120th day, the chief appraiser shall make the
  determination as soon thereafter as practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from a claimant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the claimant specifying the additional information the claimant
  must provide to the chief appraiser before the chief appraiser can
  determine the claimant's right to appraisal under this subchapter.
  The claimant must furnish the information not later than the 30th
  day after the date of the request or the claimant's application is
  denied. However, for good cause shown the chief appraiser may
  extend the deadline for furnishing additional information by
  written order for a single period not to exceed 15 days.
         SECTION 6.  Section 23.95, Tax Code, is amended by amending
  Subsections (a) and (b) and adding Subsections (a-1) and (a-2) to
  read as follows:
         (a)  The chief appraiser shall determine individually each
  claimant's right to appraisal under this subchapter. After
  considering the application and all relevant information, the chief
  appraiser shall within the period prescribed by Subsection (a-1) or
  (a-2), as applicable [, as soon as practicable but not later than
  the 90th day after the later of the date the claimant is first
  eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant]:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and require [request]
  additional information from the claimant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the claimant is
  first eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant. If it
  is not practicable for the chief appraiser to make the
  determination by the 90th day, the chief appraiser shall make the
  determination as soon thereafter as practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the claimant is
  first eligible for appraisal under this subchapter or the date the
  claimant provides to the chief appraiser the information necessary
  for the chief appraiser to determine the claimant's right to
  appraisal under this subchapter, as the law and facts warrant. If it
  is not practicable for the chief appraiser to make the
  determination by the 120th day, the chief appraiser shall make the
  determination as soon thereafter as practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from a claimant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the claimant specifying the additional information the claimant
  must provide to the chief appraiser before the chief appraiser can
  determine the claimant's right to appraisal under this subchapter.
  The claimant must furnish the information not later than the 30th
  day after the date of the request or before April 15, whichever is
  earlier, or the claimant's application is denied. However, for good
  cause shown the chief appraiser may extend the deadline for
  furnishing additional information by written order for a single
  period not to exceed 15 days.
         SECTION 7.  Section 23.9805, Tax Code, is amended by
  amending Subsections (a) and (b) and adding Subsections (a-1) and
  (a-2) to read as follows:
         (a)  The chief appraiser shall determine separately each
  applicant's right to have the applicant's land appraised under this
  subchapter. After considering the application and all relevant
  information, the chief appraiser shall within the period prescribed
  by Subsection (a-1) or (a-2), as applicable [, as soon as
  practicable but not later than the 90th day after the later of the
  date the applicant's land is first eligible for appraisal under
  this subchapter or the date the applicant provides to the chief
  appraiser the information necessary for the chief appraiser to
  determine the applicant's right to have the applicant's land
  appraised under this subchapter, based on the law and facts]:
               (1)  approve the application and allow appraisal under
  this subchapter;
               (2)  disapprove the application and require [request]
  additional information from the applicant in support of the claim;
  or
               (3)  deny the application.
         (a-1)  The chief appraiser of an appraisal district
  established in a county with a population of less than one million
  shall make the determination required under Subsection (a) not
  later than the 90th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 90th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (a-2)  The chief appraiser of an appraisal district
  established in a county with a population of one million or more
  shall make the determination required under Subsection (a) not
  later than the 120th day after the later of the date the applicant's
  land is first eligible for appraisal under this subchapter or the
  date the applicant provides to the chief appraiser the information
  necessary for the chief appraiser to determine the applicant's
  right to have the applicant's land appraised under this subchapter,
  as the law and facts warrant. If it is not practicable for the chief
  appraiser to make the determination by the 120th day, the chief
  appraiser shall make the determination as soon thereafter as
  practicable.
         (b)  If the chief appraiser disapproves an application and
  requires additional information from an applicant, the chief
  appraiser shall, as soon as practicable but not later than the 30th
  day after the date the [application is filed with the] chief
  appraiser disapproves the application, deliver a written notice to
  the applicant specifying the additional information the applicant
  must provide to the chief appraiser before the chief appraiser can
  determine the applicant's right to have the applicant's land
  appraised under this subchapter. The applicant must furnish the
  information not later than the 30th day after the date of the
  request or the chief appraiser shall deny the applicant's
  application. However, for good cause shown, the chief appraiser may
  extend the deadline for furnishing the information by written order
  for a single period not to exceed 15 days.
         SECTION 8.  Section 25.25, Tax Code, is amended by amending
  Subsection (e) and adding Subsections (e-1) and (e-2) 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),
  (c-1), 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. The appraisal review
  board shall schedule a hearing on the motion within the period
  prescribed by Subsection (e-1) or (e-2), as applicable. [If a
  request for hearing is made on or after January 1 but before
  September 1, the appraisal review board shall schedule the hearing
  to be held as soon as practicable but not later than the 90th day
  after the date the board approves the appraisal records as provided
  by Section 41.12. If a request for hearing is made on or after
  September 1 but before January 1 of the following tax year, the
  appraisal review board shall schedule the hearing to be held as soon
  as practicable but not later than the 90th day after the date the
  request for the hearing is made.] 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.
         (e-1)  If a request for hearing is made on or after January 1
  but before September 1, the appraisal review board shall schedule
  the hearing to be held not later than:
               (1)  the 90th day after the date the board approves the
  appraisal records as provided by Section 41.12, or as soon
  thereafter as practicable, if the appraisal district is established
  in a county with a population of less than one million; or
               (2)  the 120th day after the date the board approves the
  appraisal records as provided by Section 41.12, or as soon
  thereafter as practicable, if the appraisal district is established
  in a county with a population of one million or more.
         (e-2)  If a request for hearing is made on or after September
  1 but before January 1 of the following tax year, the appraisal
  review board shall schedule the hearing to be held not later than:
               (1)  the 90th day after the date the request for the
  hearing is made, or as soon thereafter as practicable, if the
  appraisal district is established in a county with a population of
  less than one million; or
               (2)  the 120th day after the date the request for the
  hearing is made, or as soon thereafter as practicable, if the
  appraisal district is established in a county with a population of
  one million or more.
         SECTION 9.  Section 41.45, Tax Code, is amended by amending
  Subsection (a) and adding Subsections (a-1) and (a-2) to read as
  follows:
         (a)  On the filing of a notice as required by Section 41.44,
  the appraisal review board shall schedule a hearing on the protest.
  The appraisal review board shall schedule the hearing to be held
  within the period prescribed by Subsection (a-1) or (a-2), as
  applicable [as soon as practicable but not later than the 90th day
  after the date the board approves the appraisal records as provided
  by Section 41.12]. If more than one protest is filed relating to the
  same property, the appraisal review board shall schedule a single
  hearing on all timely filed protests relating to the property. A
  hearing for a property that is owned in undivided or fractional
  interests, including separate interests in a mineral in place,
  shall be scheduled to provide for participation by all owners who
  have timely filed a protest.
         (a-1)  The appraisal review board of an appraisal district
  established in a county with a population of less than one million
  shall schedule a hearing on the protest under Subsection (a) not
  later than the 90th day after the date the board approves the
  appraisal records as provided by Section 41.12. If it is not
  practicable for the board to hold the hearing by the 90th day, the
  board shall schedule the hearing to be held as soon thereafter as
  practicable.
         (a-2)  The appraisal review board of an appraisal district
  established in a county with a population of one million or more
  shall schedule a hearing on the protest under Subsection (a) not
  later than the 120th day after the date the board approves the
  appraisal records as provided by Section 41.12. If it is not
  practicable for the board to hold the hearing by the 120th day, the
  board shall schedule the hearing to be held as soon thereafter as
  practicable.
         SECTION 10.  The changes in law made by this Act apply only
  to an ad valorem tax year that begins on or after the effective date
  of this Act.
         SECTION 11.  This Act takes effect January 1, 2024.
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