| 1 | 1 | | By: Deuell S.B. No. 464 |
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| 2 | 2 | | (Flynn) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the dismissal of complaints against property tax |
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| 8 | 8 | | professionals. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 1151.204, Occupations Code, is amended |
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| 11 | 11 | | to read as follows: |
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| 12 | 12 | | Sec. 1151.204. DISMISSAL OF COMPLAINTS [COMPLAINT RELATING |
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| 13 | 13 | | TO APPRAISED VALUE]. (a) After investigation, the department may |
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| 14 | 14 | | dismiss a complaint, in part or entirely, without conducting a |
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| 15 | 15 | | hearing if[: |
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| 16 | 16 | | [(1)] the complaint [challenges only the appraised |
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| 17 | 17 | | value of a property or another matter for which Title I, Tax Code, |
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| 18 | 18 | | specifies a remedy and] does not credibly allege a violation of this |
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| 19 | 19 | | chapter or the standards established by the commission for |
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| 20 | 20 | | registrants under this chapter[; and |
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| 21 | 21 | | [(2) the disagreement has not been resolved in the |
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| 22 | 22 | | complainant's favor by an appraisal review board or court]. |
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| 23 | 23 | | (b) After investigation, the department shall dismiss a |
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| 24 | 24 | | complaint, in part or entirely, without conducting a hearing if: |
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| 25 | 25 | | (1) the complaint challenges: |
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| 26 | 26 | | (A) the imposition of or failure to waive |
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| 27 | 27 | | penalties or interest under Sections 33.01 and 33.011, Tax Code; |
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| 28 | 28 | | (B) the appraised value of a property; |
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| 29 | 29 | | (C) the appraisal methodology; |
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| 30 | 30 | | (D) the grant or denial of an exemption from |
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| 31 | 31 | | taxation; or |
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| 32 | 32 | | (E) any matter for which Title 1, Tax Code, |
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| 33 | 33 | | specifies a remedy, including an action that a property owner is |
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| 34 | 34 | | entitled to protest before an appraisal review board under Section |
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| 35 | 35 | | 41.41(a), Tax Code; and |
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| 36 | 36 | | (2) the subject matter of the complaint has not been |
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| 37 | 37 | | finally resolved in the complainant's favor by an appraisal review |
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| 38 | 38 | | board, a governing body, an arbitrator, a court, or the State Office |
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| 39 | 39 | | of Administrative Hearings under Section 2003.901, Government |
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| 40 | 40 | | Code. |
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| 41 | 41 | | (c) This section does not apply to: |
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| 42 | 42 | | (1) a matter referred to the department by the |
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| 43 | 43 | | comptroller under Section 5.102, Tax Code, or a successor statute; |
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| 44 | 44 | | (2) a complaint concerning a registrant's failure to |
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| 45 | 45 | | comply with the registration and certification requirements of this |
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| 46 | 46 | | chapter; or |
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| 47 | 47 | | (3) a complaint concerning a newly appointed chief |
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| 48 | 48 | | appraiser's failure to complete the training program described by |
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| 49 | 49 | | Section 1151.164. |
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| 50 | 50 | | SECTION 2. The change in law made by this Act to Section |
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| 51 | 51 | | 1151.204, Occupations Code, applies only to a complaint filed on or |
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| 52 | 52 | | after the effective date of this Act. A complaint filed before that |
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| 53 | 53 | | date is governed by the law in effect on the date the complaint was |
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| 54 | 54 | | filed, and the former law is continued in effect for that purpose. |
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| 55 | 55 | | SECTION 3. This Act takes effect immediately if it receives |
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| 56 | 56 | | a vote of two-thirds of all the members elected to each house, as |
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| 57 | 57 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 58 | 58 | | Act does not receive the vote necessary for immediate effect, this |
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| 59 | 59 | | Act takes effect September 1, 2013. |
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