Relating to the deadline for filing a suit to compel an appraisal review board to change an appraisal roll.
Impact
The enactment of SB1404 would primarily affect property tax processes in Texas by modifying the timeline for disputing appraisal review board decisions. This change is expected to benefit property owners, as the additional time may enable them to gather necessary documentation and seek legal counsel, thereby enhancing their ability to contest potentially erroneous appraisals. By creating a more extended window for legal action, this bill aims to improve fairness and accuracy within the property taxation system.
Summary
SB1404 amends Section 25.25 of the Texas Tax Code to change the deadline by which a property owner or chief appraiser must file a suit to compel an appraisal review board to alter an appraisal roll. The bill proposes extending the current timeframe from 45 days to 60 days following the receipt of notice regarding the appraisal review board's decision. This adjustment aims to provide property owners with more time to respond and take necessary legal actions if they disagree with the board's determinations.
Contention
While the bill seems to have broad support for its goal of extending the lawsuit filing deadline, some stakeholders may voice concerns regarding the implications of such changes on the appraisal review process. Critics could argue that lengthening the dispute resolution timeline may lead to increased administrative burdens on appraisal review boards and potentially prolong tax disputes, which could delay the required tax revenue flow for local governments. The debate surrounding SB1404 highlights the balance that must be struck between providing sufficient rights to property owners and maintaining efficient tax administration practices.
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.