Relating to the right of a person exempt from registration as a property tax consultant who files a protest with the appraisal review board on behalf of a property owner to receive notices from the board regarding the property subject to the protest.
Impact
If enacted, SB1405 would formalize the notification rights for exempt property tax consultants, thereby improving the transparency and efficiency of the property tax protest process in Texas. Property owners would benefit from having their representatives adequately informed about the status and outcomes of their protests, potentially leading to more favorable resolutions in tax disputes. This bill may also encourage more property owners to seek assistance in navigating property tax challenges, as they would have assurance that their representatives would be kept in the loop.
Summary
Senate Bill 1405 addresses the rights of individuals who are exempt from registration as property tax consultants when they file a protest with the appraisal review board on behalf of a property owner. The bill specifically amends the Texas Tax Code to entitle such individuals to receive all relevant notices from the appraisal district and the appraisal review board regarding the property that is subject to their filed protest. This provision is aimed at enhancing communication and providing better assistance to property owners during the protest process.
Contention
The notable point of contention surrounding SB1405 could revolve around the implications of granting notification rights to individuals who are not formally registered property tax consultants. Advocates may argue that this enhances rights and freedoms for property owners, while critics might raise concerns about the qualifications and oversight of those acting on behalf of property owners. Potential opposition could stem from registered consultants who may view this bill as undermining their professional status by allowing unregistered individuals the same rights in the protest process.
Identical
Relating to the right of a person exempt from registration as a property tax consultant who files a protest with the appraisal review board on behalf of a property owner to receive notices from the board regarding the property subject to the protest.
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.
Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.
Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration; authorizing the imposition of a fee.
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.