Relating to the pilot program authorizing a property owner to appeal to the State Office of Administrative Hearings regarding certain appraisal review board determinations.
Impact
The implementation of HB 316 is expected to affect how property valuation appeals are handled in Texas. By allowing appeals directly to a state office, the bill aims to reduce the complexity and potential backlog of cases that may arise from local appraisal review boards. This could streamline the process for property owners and provide them with more accessible options. The bill also sets a limit on the number of appeals that can be processed, which helps manage resources effectively by capping the number of cases the office will handle to a maximum of 3,000 appeals.
Summary
House Bill 316 establishes a pilot program that allows property owners to appeal decisions made by appraisal review boards regarding the valuation of their properties to the State Office of Administrative Hearings. This new appeal process is particularly relevant for property owners whose appraised or market value exceeds $1 million. The goal of the bill is to provide a more structured and possibly expedited way for property owners to contest valuations they believe are inaccurate, thus ensuring fair treatment in property assessments.
Contention
Notable points of contention surrounding HB 316 may revolve around concerns over its potential impact on local appraisal processes. While supporters of the bill argue it will make the appeals process more efficient for high-value properties, critics may raise concerns regarding the fairness of limiting appeals to only those properties exceeding $1 million. Additionally, there could be discussions about whether the pilot program could disenfranchise property owners with lower-valued properties who may struggle to contest their appraisals effectively within the existing system.
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 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 eligibility of certain land for appraisal for ad valorem tax purposes on the basis of its productivity value and the consequences for those purposes of a change of use or sale of the land.
Relating to the repeal of the additional ad valorem taxes imposed as a result of the sale or change in the use of land appraised as agricultural or open-space land.