83R6634 CJC-F
By: N. Gonzalez of El Paso H.B. No. 1830
A BILL TO BE ENTITLED
AN ACT
relating to a pilot program authorizing the chief appraiser of
certain appraisal districts to compel certain property owners who
file a protest with the appraisal review board to disclose certain
information related to the property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by
adding Section 41.462 to read as follows:
Sec. 41.462. PILOT PROGRAM: REQUIRED DISCLOSURE OF CERTAIN
PROPERTY INFORMATION IN EL PASO COUNTY. (a) This section applies
only to a protest filed by a property owner under this chapter that
relates to property:
(1) with an appraised or market value, whichever is
greater, of at least $1 million as determined by the appraisal
district; and
(2) that is used in a manner consistent with
commercial or industrial use.
(b) Not later than the 30th day before the date of a hearing
on a protest, the chief appraiser may file a request with the
appraisal review board to compel the property owner to disclose to
the chief appraiser information relating to the sales price, rate
of occupancy, lease or rental income, or production capacity and
income of the property that is the subject of the protest.
(c) The appraisal review board shall order the property
owner to disclose the requested information to the chief appraiser
on receipt of a confidentiality agreement signed by the chief
appraiser that states that the information disclosed by the
property owner:
(1) will not be disclosed to any person other than an
employee of the appraisal district; and
(2) will be used only to establish the value of the
property that is the subject of the protest.
(d) A property owner who does not comply with an order to
disclose information issued under Subsection (c) forfeits the
property owner's right to continue the protest under this chapter.
(e) The pilot program shall be implemented in El Paso County
for a two-year period beginning with the ad valorem tax year that
begins January 1, 2014.
(f) This section expires January 1, 2016.
SECTION 2. Section 41.462, Tax Code, as added by this Act,
applies only to a protest to an appraisal review board filed by a
property owner on or after January 1, 2014.
SECTION 3. This Act takes effect January 1, 2014.