82R13448 T
By: Patrick S.B. No. 1546
A BILL TO BE ENTITLED
AN ACT
relating to scheduling property tax appeal hearings and legal fees
for judicial appeals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
Section 1. Section 41.45, Tax Code, is amended by amending
Subsection (b) to read as follows:
(b) The property owner initiating the protest is entitled to
an opportunity to appear to offer evidence or argument. The
property owner may offer his evidence or argument by affidavit
without personally appearing if he attests to the affidavit before
an officer authorized to administer oaths and submits the affidavit
to the board hearing the protest before it begins the hearing on the
protest. On receipt of an affidavit, the board shall notify the
chief appraiser. The chief appraiser may inspect the affidavit and
is entitled to a copy on request. If the property owner or agent,
through human error, fails to attend the hearing, upon request, the
appraisal review board shall reschedule the hearing.
Section 2. Section 5.14, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The comptroller shall appoint a peer review committee,
to review complaints submitted under 5.14 (a), consisting of five
members including: two who are employed by appraisal districts, and
three members of the public, who may not be property tax
consultants. At least one of the public members shall be an
attorney licensed by Texas. The peer review committee shall meet
publicly as necessary to consider public complaints. Within ninety
days of each complaint, they shall prepare a summary and response,
which shall be provided to the complainant, the person(s) against
whom the complaint was filed, and the public. The response should
specifically address whether changes are necessary to comply with
the Tax Code, and other Texas statutes. The peer review committee
may suggest changes but does not have standing or jurisdiction to
enforce them.
Section 3. Section 42.29, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) Subsection 42.29 (b) shall not apply if: 1)two or more
times the comptroller's peer review committee has counseled an
appraisal district or an appraisal review board to revise their
policies to comply with a specific procedural issue in the Tax Code,
and 2)the same procedural violation is determined to have occurred
in the subject appeal, if the procedural issue is either: a) the
appraisal review board violated Chapter 41 during the hearing,
and/or b) if the appraisal district appraiser presented unlawful or
fraudulent evidence at the hearing.
Section 4. This Act takes effect September 1, 2011.