Texas 2015 - 84th Regular

Texas House Bill HB3297

Filed
 
Out of House Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to pretrial settlement discussions during ad valorem tax appeals.

Impact

The enactment of HB 3297 will amend the Texas Tax Code, specifically adding Section 42.227 to Chapter 42. This change means that property owners and appraisal districts have a structured opportunity to engage in settlement talks before proceeding to a trial. Importantly, the bill establishes deadlines and conditions under which these discussions occur, aiming to streamline the appeals process and potentially reduce the burden on the court system.

Summary

House Bill 3297 is designed to facilitate pretrial settlement discussions in appeals regarding ad valorem tax assessments. The bill allows either property owners or appraisal districts involved in these appeals to request settlement discussions prior to trial, aiming to encourage resolution outside of court. It mandates that any requests for settlement discussions be made in writing and must take place before trial, thereby promoting more informal resolutions such as conferences or alternative dispute resolution methods.

Sentiment

The general sentiment surrounding HB 3297 appears positive, with support for its potential to improve the efficiency of tax appeal processes. Supporters argue that these pretrial discussions can lead to quicker resolutions, saving both time and resources for property owners and appraisal districts alike. However, there may be some concerns or contention relating to how effectively these discussions are facilitated and whether both parties will engage in good faith.

Contention

One notable area of contention could arise from concerns regarding the participation of appraisal districts in settlement discussions, especially if there are perceived disparities in how property owners and governmental entities engage in negotiations. The bill stipulates that attendance and good faith efforts are required from both parties, but questions may linger about accountability and enforcement of these requirements. Furthermore, the ability of appraisal districts to request the waiving of rights during these discussions is explicitly prohibited, which could create further debate about the fairness of negotiations.

Companion Bills

No companion bills found.

Previously Filed As

TX HB2488

Relating to the burden of proof in certain ad valorem tax appeals.

TX SB2357

Relating to ad valorem taxation.

TX HB3364

Relating to the system for appraising property for ad valorem tax purposes.

TX SB43

Relating to expedited appeals of appraisal review board orders in certain appraisal districts.

TX SB2167

Relating to the burden of proof in a trial de novo appeal of the appraised value of property.

TX HB4860

Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

TX HB4980

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB2355

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB2408

Relating to the system for appraising property for ad valorem tax purposes.

TX SB871

Relating to the exemption of inventory from ad valorem taxation.

Similar Bills

No similar bills found.