Texas House Bill HB2413

Texas 2021 - 87th Regular

Caption

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.

Impact

If enacted, HB2413 would introduce provisions that allow property owners to file suit for compliance with procedural rules. This change could lead to increased scrutiny over how appraisal entities handle tax protests, as it gives property owners a formal mechanism to challenge non-compliance. It emphasizes the rights of property owners and promotes fair treatment within the appraisal process.

Summary

House Bill 2413 aims to modify the Texas Tax Code by allowing property owners the authority to initiate legal action against appraisal districts, chief appraisers, or appraisal review boards to enforce compliance with procedural requirements relevant to property tax protests. This bill seeks to enhance transparency and accountability within the process of property taxation by ensuring that appraisal entities adhere strictly to established procedural standards.

Contention

Despite its intentions to empower property owners, there could be concerns about the potential for frivolous lawsuits or excessive litigation arising from this change. Critics may argue that it could overburden the judicial system and make it challenging for appraisal boards to operate efficiently. Moreover, there may be discussions about the balance of power between the property owners and the appraisal entities, particularly regarding how much authority and flexibility the entities should retain in administering tax laws.