Texas 2023 - 88th Regular

Texas House Bill HB4980

Filed
3/10/23  
Out of House Committee
4/26/23  
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

Impact

The introduction of HB 4980 is expected to have significant implications for the appraisals processes within Texas. By modifying the appeal process, the bill aims to alleviate administrative burdens on appraisal districts, which often handle numerous appeals. The bill is designed to ensure that property owners can appeal effectively without unnecessary delays, potentially leading to faster resolutions. Additionally, it mandates electronic payment options for arbitration deposits, which could enhance efficiency and modernize the appeal transaction process.

Summary

House Bill 4980 seeks to streamline the process through which property owners can appeal certain ad valorem tax determinations by allowing them to file requests for binding arbitration directly with the Comptroller's office instead of the appraisal district. This change aims to make the appeal process more efficient and user-friendly for property owners. Under the proposed legislation, details regarding the required arbitration deposits have also been clarified and amended, accommodating various property values and types, particularly distinguishing between residential and non-residential properties.

Sentiment

Sentiment around HB 4980 appears to be generally positive, particularly among property owners who appreciate the simplification of the appeal system. Supporters argue that the bill empowers taxpayers by providing a clearer and more direct avenue for disputes regarding property tax valuations. However, there may be concerns among some local government officials and appraisal district employees about the implications of these changes on the administration of tax assessments and local budgetary impacts.

Contention

While HB 4980 aims to improve the arbitration process, some stakeholders express caution regarding the potential cost implications for property owners if arbitration is seen as a more favorable alternative to traditional appeals. Additionally, there are discussions about the bill's effects on the workload for the Comptroller's office, which could see increased responsibilities in managing arbitration cases. As the legislative process continues, it will be important to monitor how various factions respond to these changes and any amendments that may be proposed to address specific concerns.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 41. Local Review
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

TX SB2355

Identical Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

Previously Filed As

TX HB5049

Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.

TX SB2409

Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.

TX SB1117

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB2355

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

Similar Bills

TX SB1215

Relating to a study of the feasibility and benefits to this state of abolishing the property tax assistance division of the office of the comptroller of public accounts and transferring its powers and duties to an independent agency.

TX HB3125

Relating to abolishing the property tax assistance division of the office of the comptroller of public accounts and transferring its powers and duties to the newly created State Property Tax Board.

TX HB1514

Relating to the administration of unclaimed property.

TX SB789

Relating to the administration of unclaimed property.

TX HB8

Relating to certain studies and reviews of appraisal districts conducted by the comptroller of public accounts.

TX SB2230

Relating to the acquisition of real property or construction of buildings for the purpose of operating the Texas Bullion Depository.

TX HB3097

Relating to the responsibilities of the comptroller and school districts in the implementation of the Texas Economic Development Act.

TX HB4670

Relating to the acquisition of real property or construction of buildings for the purpose of operating the Texas Bullion Depository.