Relating to the participation by a taxing unit in a suit to compel an appraisal review board to order a change in an appraisal roll.
Impact
The implementation of SB1341 could lead to more structured proceedings involving property tax disputes in Texas. By delineating the conditions for taxing units' participation in appraisal-related lawsuits, the bill seeks to streamline the process and allow for more comprehensive representation of taxing interests. Notably, it enhances the ability of taxing units to influence outcomes that directly affect tax revenues, potentially leading to more accurate appraisals and, consequently, fairer taxation for property owners and taxpayers.
Summary
SB1341 introduces significant amendments to Texas's Tax Code, specifically targeting the involvement of taxing units in litigation surrounding property tax appraisals. The bill revises Section 25.25 of the Tax Code, delineating the conditions under which a taxing unit may intervene in lawsuits that compel an appraisal review board to enact changes to an appraisal roll. This intervention is limited to situations where the property owner or chief appraiser disputes the appraisal and seeks judicial approval to amend the appraisal roll. The changes aim at clarifying the taxing units' role, ensuring they have a legal pathway to participate in such disputes.
Contention
Opponents of SB1341 may argue that while the bill seeks to clarify the taxing units' roles, it could also empower these entities disproportionately in appraisal disputes. Critics might warn that increased intervention in legal matters could lead to prolonged litigation and heightened tensions between taxing authorities and property owners. Additionally, there may be concerns regarding transparency and the implications of taxing units having a more pronounced voice in the appraisal process, raising questions about equity and fairness in the treatment of property owners.
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.
Relating to the waiver under certain circumstances of the late-correction penalty if an appraisal roll is changed as a result of the filing of a motion with the appraisal review board to correct an error that resulted in an incorrect appraised value for an owner's property.