By: Guillen H.B. No. 2777
A BILL TO BE ENTITLED
AN ACT
relating to the procedures for taxpayer protests and to appeals of
certain ad valorem tax determinations to justice courts.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45(b), Tax Code, is amended 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 the owner's [his] evidence or argument by
affidavit without personally appearing if the owner [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 of the affidavit on
request. The board and the chief appraiser shall review the
evidence or argument provided by the property owner before the
hearing on the protest.
SECTION 2. Section 41.47(e), Tax Code, is amended to read as
follows:
(e) The notice of the issuance of the order must contain a
prominently printed statement in upper-case bold lettering
informing the property owner in clear and concise language of the
property owner's right to appeal the board's decision to district
court or, if the amount of taxes in dispute is $10,000 or less, to
justice court. The statement must describe the deadline prescribed
by Section 42.06(a) [of this code] for filing a written notice of
appeal[,] and the deadline prescribed by Section 42.21(a) [of this
code] for filing the petition for review with the appropriate
[district] court.
SECTION 3. The heading to Subchapter B, Chapter 42, Tax
Code, is amended to read as follows:
SUBCHAPTER B. JUDICIAL PROCEEDINGS [REVIEW BY DISTRICT COURT]
SECTION 4. Section 42.21(a), Tax Code, is amended to read as
follows:
(a) A party who appeals as provided by this chapter must
file a petition for review with the appropriate [district] court
within 60 days after the party received notice that a final order
has been entered from which an appeal may be had or at any time after
the hearing but before the 60-day deadline. Failure to timely file
a petition bars any appeal under this chapter.
SECTION 5. Subchapter B, Chapter 42, Tax Code, is amended by
adding Sections 42.211 and 42.212 to read as follows:
Sec. 42.211. JURISDICTION. (a) Except as provided by this
section, an appeal under this subchapter must be made to a district
court.
(b) A property owner may appeal an order of an appraisal
review board under Section 42.01(a)(1) to a justice court if the
appeal relates only to a determination of appraised value or
eligibility for an exemption from taxation and the amount of taxes
due on the portion of the taxable value of the property that is in
dispute calculated using the preceding year's tax rates is $10,000
or less.
(c) If the justice court determines that the justice court
does not have jurisdiction of the appeal, the court shall dismiss
the appeal. In that event, the property owner may appeal the order
to district court by filing a petition for review with the district
court not later than the 30th day after the date of the dismissal.
Sec. 42.212. REPRESENTATION IN JUSTICE COURT. In an appeal
brought under Section 42.01(a)(1) to a justice court, an appraisal
district may be, but is not required to be, represented by legal
counsel.
SECTION 6. Section 42.22, Tax Code, as amended by Chapters
667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature,
Regular Session, 1993, is reenacted and amended to read as follows:
Sec. 42.22. VENUE. (a) Except as provided by Subsections
(b) and (c)[,] and [by] Section 42.221, venue in an appeal to
district court is in the county in which the appraisal review board
that issued the order appealed is located.
(b) Venue of an action brought under Section 42.01(a)(1) in
district court [42.01(1)] is in the county in which the property is
located or in the county in which the appraisal review board that
issued the order is located.
(c) Venue of an action brought under Section 42.01(a)(1) in
justice court is in any justice precinct in the county in which the
appraisal review board that issued the order appealed is located.
(d) Venue is in Travis County if the order appealed was
issued by the comptroller.
SECTION 7. Section 42.23(a), Tax Code, is amended to read as
follows:
(a) Review is by trial de novo. The [district] court shall
try all issues of fact and law raised by the pleadings in the manner
applicable to civil suits generally.
SECTION 8. Section 42.24, Tax Code, is amended to read as
follows:
Sec. 42.24. ACTION BY COURT. In determining an appeal, the
[district] court may:
(1) fix the appraised value of property in accordance
with the requirements of law if the appraised value is at issue;
(2) enter the orders necessary to ensure equal
treatment under the law for the appealing property owner if
inequality in the appraisal of the owner's [his] property is at
issue; or
(3) enter other orders necessary to preserve rights
protected by and impose duties required by the law.
SECTION 9. Section 42.26(a), Tax Code, is amended to read as
follows:
(a) The [district] court shall grant relief on the ground
that a property is appraised unequally if:
(1) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of a reasonable and
representative sample of other properties in the appraisal
district;
(2) the appraisal ratio of the property exceeds by at
least 10 percent the median level of appraisal of a sample of
properties in the appraisal district consisting of a reasonable
number of other properties similarly situated to, or of the same
general kind or character as, the property subject to the appeal; or
(3) the appraised value of the property exceeds the
median appraised value of a reasonable number of comparable
properties appropriately adjusted.
SECTION 10. Subchapter B, Chapter 42, Tax Code, is amended
by adding Section 42.27 to read as follows:
Sec. 42.27. JUSTICE COURT JUDGMENT NOT APPEALABLE. The
final judgment of a justice court in an appeal to the justice court
brought under Section 42.01(a)(1) may not be appealed by any
person.
SECTION 11. Section 27.031, Government Code, is amended by
adding Subsection (a-1) to read as follows:
(a-1) A justice court has jurisdiction over appeals of
certain property tax matters as provided by Section 42.211, Tax
Code.
SECTION 12. The change in law made by this Act applies to
the appeal of an order of an appraisal review board without regard
to whether the order was issued before the effective date of this
Act.
SECTION 13. This Act takes effect September 1, 2013.