Bill Text: TX SB2408 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the system for appraising property for ad valorem tax purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2023-03-23 - Referred to Local Government [SB2408 Detail]

Download: Texas-2023-SB2408-Introduced.html

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88R8027 TJB-D
By: Hancock S.B. No. 2408

A BILL TO BE ENTITLED
AN ACT
relating to the system for appraising property for ad valorem tax
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(d), Tax Code, is amended to read as
follows:
(d) A notice required by Section 11.43(q), 11.45(d),
23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
by certified mail. A notice required by Section 25.19(a)(3)
pertaining to property that was not on the appraisal roll in the
preceding year because it was omitted from the roll must be sent by
certified mail.
SECTION 2. Section 1.111(k), Tax Code, is amended to read as
follows:
(k) On written request by the chief appraiser, an agent who
electronically submits a designation of agent form shall provide
the chief appraiser information concerning:
(1) the electronic signature of the person who signed
the form; and
(2) the date the person signed the form[; and
[(3) the Internet Protocol address of the computer the
person used to complete the form].
SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.17 to read as follows:
Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS
DISTRICTS. An appraisal district established in a county with a
population of 120,000 or more shall maintain an Internet website.
SECTION 4. Section 25.02, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) This subsection applies only to an appraisal district
established in a county with a population of 120,000 or more. The
chief appraiser shall post on the appraisal district's Internet
website the district's appraisal records, other than records that
are confidential under law, and must continuously update the posted
records to include any change in the appraised value of property.
SECTION 5. Section 41.45(b-1), Tax Code, as amended by
Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
Legislature, Regular Session, 2021, is reenacted and amended to
read as follows:
(b-1) An appraisal review board shall conduct a hearing on a
protest by telephone conference call or by videoconference, as
specified by the property owner at the owner's election, if the
property owner notifies the board that the property owner intends
to appear by telephone conference call or videoconference in the
owner's notice of protest or by written notice filed with the board
not later than the fifth [10th] day before the date of the hearing.
SECTION 6. Section 41.45, Tax Code, is amended by adding
Subsection (e-3) to read as follows:
(e-3) This subsection applies only to a protest dismissed by
an appraisal review board because the property owner or the owner's
designated agent did not appear at the hearing on the protest. The
appraisal review board shall deliver written notice of the board's
dismissal to the property owner or the agent who failed to appear
not later than the 30th day after the date the hearing on the
protest was scheduled to be held.
SECTION 7. Section 41.61(c), Tax Code, is amended to read as
follows:
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the fifth business [5th] day before the date of the good cause
hearing. The party being subpoenaed must have an opportunity to be
heard at the good cause hearing.
SECTION 8. Chapter 41A, Tax Code, is amended by adding
Section 41A.011 to read as follows:
Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
(a) As an alternative to filing an appeal under Section 42.015, a
person leasing property who is contractually obligated to reimburse
the property owner for taxes imposed on the property is entitled to
appeal through binding arbitration under this chapter an appraisal
review board order determining a protest concerning the appraised
or market value of property if:
(1) the protest was brought by:
(A) the person under Section 41.413; or
(B) the property owner if the property owner does
not appeal the order; and
(2) the appraised or market value, as applicable, of
the property as determined by the order is $5 million or less.
(b) A person appealing an order of the appraisal review
board under this section is considered the owner of the property for
purposes of the appeal. The chief appraiser shall deliver a copy of
any notice relating to the appeal to the owner of the property and
to the person bringing the appeal.
SECTION 9. Section 1.111(k), Tax Code, as amended by this
Act, applies only to a written request for information made by a
chief appraiser on or after the effective date of this Act. A
written request for information made under that subsection before
the effective date of this Act is governed by the law in effect on
the date the request was made, and the former law is continued in
effect for that purpose.
SECTION 10. Section 41.45, Tax Code, as amended by this Act,
applies only to a protest under Chapter 41, Tax Code, for which a
notice of protest is filed by a property owner on or after the
effective date of this Act. A protest under Chapter 41, Tax Code,
for which a notice of protest is filed by a property owner before
the effective date of this Act is governed by the law in effect on
the date the notice of protest was filed, and the former law is
continued in effect for that purpose.
SECTION 11. Section 41.61(c), Tax Code, as amended by this
Act, applies only to a subpoena issued under that section on or
after the effective date of this Act. A subpoena issued under that
section before the effective date of this Act is governed by the law
in effect on the date the subpoena was issued, and the former law is
continued in effect for that purpose.
SECTION 12. This Act takes effect September 1, 2023.