Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
Impact
If passed, SB2414 would lead to more structured and fair notification practices regarding subpoenas issued by appraisal review boards in Texas. This change may improve the experience of parties involved in property tax disputes, as they would be assured timely information about hearings that could affect them. Moreover, the bill is set to take effect on September 1, 2023, and it will only apply to subpoenas issued on or after this date, making it a critical aspect for future property tax disputes.
Summary
SB2414 amends Section 41.61(c) of the Texas Tax Code concerning the appraisal review board's authority to issue subpoenas. Specifically, the bill mandates that the appraisal review board must deliver written notice of a good cause hearing to parties involved at least five business days before the hearing. This ensures that the party being subpoenaed has adequate opportunity to prepare and present their case. The intention of this amendment is to enhance procedural fairness and transparency in the appraisal process.
Sentiment
The sentiment surrounding SB2414 appears to be cautiously optimistic, as it reflects an effort to enhance fairness within property tax proceedings. Stakeholders such as tax professionals, local governments, and possibly property owners may broadly support the bill, recognizing the importance of due process. However, as with any legislative change, there may be concerns about the effectiveness of these new procedures and whether they will sufficiently address existing issues within the appraisal and taxation system.
Contention
One potential point of contention surrounding SB2414 could stem from discussions about whether the mandated notice period of five business days is sufficient for parties to prepare adequately for a good cause hearing. While some may argue that this period promotes efficiency, others could raise concerns that it may still leave parties unprepared, particularly if they have limited resources to respond quickly. Ultimately, the effectiveness of the proposed changes will likely be closely monitored after implementation to assess their impact on the appraisal review process.
Identical
Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
Relating to the deadline for an appraisal review board to deliver written notice of a hearing to determine whether good cause exists for the issuance of a subpoena.
Relating to the weight accorded in a protest hearing before an appraisal review board of a determination by a certified appraiser of the appraised or market value of property.
Relating to the creation of a pilot program that allows taxpayer appeals from certain appraisal review board determinations in certain counties to be heard by the State Office of Administrative Hearings.
Relating to the authority of a property owner to request that notice of a protest hearing before the appraisal review board be delivered by certified mail.