Texas 2011 - 82nd Regular

Texas House Bill HB2220 Compare Versions

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1	1	By: Davis of Dallas (Senate Sponsor - Ellis) H.B. No. 2220
2	2	(In the Senate - Received from the House May 6, 2011;
3	3	May 9, 2011, read first time and referred to Committee on
4	4	Intergovernmental Relations; May 19, 2011, reported favorably by
5	5	the following vote: Yeas 5, Nays 0; May 19, 2011, sent to
6	6	printer.)
7	7
8	8
9	9	A BILL TO BE ENTITLED
10	10	AN ACT
11	11	relating to the requirement to prepay ad valorem taxes as a
12	12	prerequisite to determining certain motions or protests and the
13	13	authority of an appraisal review board to determine compliance with
14	14	the requirement.
15	15	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
16	16	SECTION 1. Sections 25.25(e) and (g), Tax Code, are amended
17	17	to read as follows:
18	18	(e) If the chief appraiser and the property owner do not
19	19	agree to the correction before the 15th day after the date the
20	20	motion is filed, a party bringing a motion under Subsection (c) or
21	21	(d) is entitled on request to a hearing on and a determination of
22	22	the motion by the appraisal review board. A party bringing a motion
23	23	under this section must describe the error or errors that the motion
24	24	is seeking to correct. Not later than 15 days before the date of the
25	25	hearing, the board shall deliver written notice of the date, time,
26	26	and place of the hearing to the chief appraiser, the property owner,
27	27	and the presiding officer of the governing body of each taxing unit
28	28	in which the property is located. The chief appraiser, the property
29	29	owner, and each taxing unit are entitled to present evidence and
30	30	argument at the hearing and to receive written notice of the board's
31	31	determination of the motion. A property owner who files the motion
32	32	must comply with the payment requirements of Section 25.26 [42.08]
33	33	or forfeit the right to a final determination of the motion.
34	34	(g) Within 45 days after receiving notice of the appraisal
35	35	review board's determination of a motion under this section or of a
36	36	determination of the appraisal review board that the property owner
37	37	has forfeited the right to a final determination of a motion under
38	38	this section for failing to comply with the prepayment requirements
39	39	of Section 25.26, the property owner or the chief appraiser may file
40	40	suit to compel the board to order a change in the appraisal roll as
41	41	required by this section.
42	42	SECTION 2. Chapter 25, Tax Code, is amended by adding
43	43	Section 25.26 to read as follows:
44	44	Sec. 25.26. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.
45	45	(a) The pendency of a motion filed under Section 25.25 does not
46	46	affect the delinquency date for the taxes on the property that is
47	47	the subject of the motion. However, that delinquency date applies
48	48	only to the amount of taxes required to be paid under Subsection
49	49	(b). If the property owner complies with Subsection (b), the
50	50	delinquency date for any additional amount of taxes due on the
51	51	property is determined in the manner provided by Section 42.42(c)
52	52	for the determination of the delinquency date for additional taxes
53	53	finally determined to be due in an appeal under Chapter 42, and that
54	54	additional amount is not delinquent before that date.
55	55	(b) Except as provided by Subsection (d), a property owner
56	56	who files a motion under Section 25.25 must pay the amount of taxes
57	57	due on the portion of the taxable value of the property that is the
58	58	subject of the motion that is not in dispute before the delinquency
59	59	date or the property owner forfeits the right to proceed to a final
60	60	determination of the motion.
61	61	(c) A property owner who pays an amount of taxes greater
62	62	than that required by Subsection (b) does not forfeit the property
63	63	owner's right to a final determination of the motion by making the
64	64	payment. If the property owner files a timely motion under Section
65	65	25.25, taxes paid on the property are considered paid under
66	66	protest, even if paid before the motion is filed.
67	67	(d) After filing an oath of inability to pay the taxes at
68	68	issue, a property owner may be excused from the requirement of
69	69	prepayment of tax as a prerequisite to the determination of a motion
70	70	if the appraisal review board, after notice and hearing, finds that
71	71	such prepayment would constitute an unreasonable restraint on the
72	72	property owner's right of access to the board. On the motion of a
73	73	party, the board shall determine compliance with this section in
74	74	the same manner and by the same procedure as provided by Section
75	75	41.4115(d) and may set such terms and conditions on any grant of
76	76	relief as may be reasonably required by the circumstances.
77	77	SECTION 3. Section 41.411(c), Tax Code, is amended to read
78	78	as follows:
79	79	(c) A property owner who protests as provided by this
80	80	section must comply with the payment requirements of Section
81	81	41.4115 [42.08] or the property owner forfeits the property owner's
82	82	right to a final determination of the protest. [The delinquency
83	83	date for purposes of Section 42.08(b) for the taxes on the property
84	84	subject to a protest under this section is postponed to the 125th
85	85	day after the date that one or more taxing units first delivered
86	86	written notice of the taxes due on the property, as determined by
87	87	the appraisal review board at a hearing under Section 41.44(c-3).]
88	88	SECTION 4. Subchapter C, Chapter 41, Tax Code, is amended by
89	89	adding Section 41.4115 to read as follows:
90	90	Sec. 41.4115. FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.
91	91	(a) The pendency of a protest under Section 41.411 does not affect
92	92	the delinquency date for the taxes on the property subject to the
93	93	protest. However, that delinquency date applies only to the amount
94	94	of taxes required to be paid under Subsection (b) and, for purposes
95	95	of Subsection (b), that delinquency date is postponed to the 125th
96	96	day after the date one or more taxing units first delivered written
97	97	notice of the taxes due on the property, as determined by the
98	98	appraisal review board at a hearing under Section 41.44(c-3). If
99	99	the property owner complies with Subsection (b), the delinquency
100	100	date for any additional amount of taxes due on the property is
101	101	determined in the manner provided by Section 42.42(c) for the
102	102	determination of the delinquency date for additional taxes finally
103	103	determined to be due in an appeal under Chapter 42, and that
104	104	additional amount is not delinquent before that date.
105	105	(b) Except as provided in Subsection (d), a property owner
106	106	who files a protest under Section 41.411 must pay the amount of
107	107	taxes due on the portion of the taxable value of the property
108	108	subject to the protest that is not in dispute before the delinquency
109	109	date or the property owner forfeits the right to proceed to a final
110	110	determination of the protest.
111	111	(c) A property owner who pays an amount of taxes greater
112	112	than that required by Subsection (b) does not forfeit the property
113	113	owner's right to a final determination of the protest by making the
114	114	payment. If the property owner files a timely protest under Section
115	115	41.411, taxes paid on the property are considered paid under
116	116	protest, even if paid before the protest is filed.
117	117	(d) After filing an oath of inability to pay the taxes at
118	118	issue, a property owner may be excused from the requirement of
119	119	prepayment of tax as a prerequisite to the determination of a
120	120	protest if the appraisal review board, after notice and hearing,
121	121	finds that such prepayment would constitute an unreasonable
122	122	restraint on the property owner's right of access to the board. On
123	123	the motion of a party, the board shall hold a hearing to review and
124	124	determine compliance with this section, and the reviewing board may
125	125	set such terms and conditions on any grant of relief as may be
126	126	reasonably required by the circumstances. If the board determines
127	127	that the property owner has not substantially complied with this
128	128	section, the board shall dismiss the pending protest. If the board
129	129	determines that the property owner has substantially but not fully
130	130	complied with this section, the board shall dismiss the pending
131	131	protest unless the property owner fully complies with the board's
132	132	determination within 30 days of the determination.
133	133	SECTION 5. Section 42.01, Tax Code, is amended to read as
134	134	follows:
135	135	Sec. 42.01. RIGHT OF APPEAL BY PROPERTY OWNER. (a) A
136	136	property owner is entitled to appeal:
137	137	(1) an order of the appraisal review board
138	138	determining:
139	139	(A) a protest by the property owner as provided
140	140	by Subchapter C of Chapter 41; [or]
141	141	(B) a determination of an appraisal review board
142	142	on a motion filed under Section 25.25; or
143	143	(C) a determination of an appraisal review board
144	144	that the property owner has forfeited the right to a final
145	145	determination of a motion filed under Section 25.25 or of a protest
146	146	under Section 41.411 for failing to comply with the prepayment
147	147	requirements of Section 25.26 or 41.4115, as applicable; or
148	148	(2) an order of the comptroller issued as provided by
149	149	Subchapter B, Chapter 24, apportioning among the counties the
150	150	appraised value of railroad rolling stock owned by the property
151	151	owner.
152	152	(b) A property owner who establishes that the owner did not
153	153	forfeit the right to a final determination of a motion or of a
154	154	protest in an appeal under Subsection (a)(1)(C) is entitled to a
155	155	final determination of the court, as applicable:
156	156	(1) of the motion filed under Section 25.25; or
157	157	(2) of the protest under Section 41.411 of the failure
158	158	of the chief appraiser or appraisal review board to provide or
159	159	deliver a notice to which the property owner is entitled, and, if
160	160	failure to provide or deliver the notice is established, of a
161	161	protest made by the property owner on any other grounds of protest
162	162	authorized by this title relating to the property to which the
163	163	notice applies.
164	164	SECTION 6. The changes in law made by this Act apply only to
165	165	a motion to correct an appraisal roll or a protest filed on or after
166	166	the effective date of this Act. A motion to correct an appraisal
167	167	roll or a protest filed before the effective date of this Act is
168	168	governed by the law in effect on the date the motion or protest was
169	169	filed, and the former law is continued in effect for that purpose.
170	170	SECTION 7. This Act takes effect immediately if it receives
171	171	a vote of two-thirds of all the members elected to each house, as
172	172	provided by Section 39, Article III, Texas Constitution. If this
173	173	Act does not receive the vote necessary for immediate effect, this
174	174	Act takes effect September 1, 2011.
175	175	* * * * *