Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.
If passed, HB1120 would significantly alter the landscape of property tax protests in Texas. By allowing property owners to compel compliance through the courts, the bill aims to enhance transparency and accountability among appraisal entities, potentially leading to fairer and more consistent tax assessments. The proposal also stipulates that legal actions can only target procedural non-compliance, maintaining that the merits of the tax protest itself remain outside the court's purview. This limitation is designed to streamline the legal process, reducing the burden on the courts while protecting property rights.
House Bill 1120 seeks to empower property owners in Texas by enabling them to bring legal action against appraisal districts, chief appraisers, or appraisal review boards in instances where these entities fail to comply with procedural requirements related to ad valorem tax protests. This legislative proposal introduces a structured means for property owners to assert their rights and ensure adherence to the applicable rules governing tax protests. The bill outlines specific processes that must be followed before legal action can be initiated, including the requirement for property owners to provide written notice of non-compliance and the timeline for such actions.
Notably, the bill's provisions include specific procedural steps that must be adhered to by property owners, including timely notice and the limitation on filing suit until a certain period has elapsed. Critics of the bill may argue that while it aims to safeguard property owner rights, it also imposes procedural hurdles and may inadvertently complicate the protest process. Concerns about the potential increase in litigation could arise, as property owners might feel empowered to pursue legal action over minor infractions, leading to a higher volume of cases for an already burdened judicial system. Thus, while the intent is to protect taxpayers, the implications for legal processes and appraisal entities need careful consideration.