Texas Senate Bill SB853

Texas 2019 - 86th Regular

Caption

Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

Impact

With the enactment of SB853, property owners will face a clearer path in contesting property appraisals they believe to be unfair. The new amendments set explicit thresholds for appraisal ratios, necessitating that appraisal districts maintain stringent standards to justify assessments. Consequently, property owners may find an increased likelihood of successful protests, potentially leading to lowered property taxes for those impacted by uneven appraisals. This could also spark discussions about fairness and transparency in how properties are valued within various districts across Texas.

Summary

Senate Bill 853 aims to amend the Texas Tax Code by outlining new provisions for ad valorem tax protests and appeals, specifically addressing situations involving the unequal appraisal of property. One of the primary changes is the modification of criteria under which a property owner can contest appraisals. The bill stipulates that if a property's appraisal ratio exceeds the median level of appraisal by a specific percentage (10% for certain categories), the appraisal district must demonstrate the assessment is valid to deny the protest. This legislative adjustment reflects an effort to support property owners who feel their properties are appraised disproportionately compared to similar properties.

Contention

Debate around SB853 may center on concerns regarding the adequacy of appraisal practices and how well they account for the variations in property values across different neighborhoods. Opponents of the bill may argue that it can lead to a reduction in revenue for local governments, impacting essential services funded through property tax collections. Moreover, questions surrounding the accountability and resources of appraisal districts to defend their decisions against increased protest measures may also arise, leading to complex interactions between property rights, equitable treatment, and local funding needs.