Texas House Bill HB2980

Texas 2021 - 87th Regular

Caption

Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.

Impact

The implementation of HB 2980 is expected to strengthen the ability of property owners to effectively appeal unfavorable appraisals. By mandating that appraisal review boards provide written determinations and protecting the rights of property owners to seek reconsideration of their appraisal, the bill aims to create a more equitable taxation process. Supporters argue that this will lead to fairer outcomes for property owners, particularly those who may feel inadequately represented in appraisal disputes. The bill also brings consistency in how appraisal boards handle motions and protests, which can lead to improved trust in the system.

Summary

House Bill 2980 amends the Tax Code of Texas to clarify the responsibilities of appraisal review boards in determining motions and protests filed by property owners against their appraisals. The bill requires that the appraisal review board issue a written order regarding a property owner's motion and affirms the owner's right to appeal the board's decision under Chapter 42. This legislative change is intended to enhance transparency and ensure that property owners have a clear and defined process for contesting their property tax evaluations, thereby reinforcing property owner rights within the state's appraisal system.

Contention

Despite the positive intentions of the bill, there may be concerns regarding the potential for increased administrative burdens on appraisal review boards. Critics may argue that mandating written orders and protecting the appeal rights of property owners could result in a backlog of cases or delays in the appraisal process. Additionally, the financial implications for local governments and school districts that rely on property tax revenue could be debated, especially if more appeals are anticipated following these changes. Thus, while the bill seeks to uphold property owner rights, the implications on the efficiency of appraisal processes and local tax revenues are points of contention.