Relating to the scheduling by an appraisal review board of a hearing on a protest.
Impact
The implications of SB 870 are significant as it modifies the existing Texas Tax Code, particularly Section 41.71. By allowing for evening and weekend hearings, the bill seeks to improve taxpayer engagement and streamline the protest process. This adjustment could lead to a more efficient resolution of disputes between property owners and appraisal entities, potentially increasing public trust in the appraisal system by ensuring that more individuals have the opportunity to participate in hearings.
Summary
Senate Bill 870, filed by Senator Bettencourt, proposes amendments to the scheduling procedures for hearings on protests before an appraisal review board in Texas. Specifically, the bill mandates that these boards provide options for hearings during the evening or on Saturdays, with the exception that no hearings can occur on Sundays. This change aims to enhance accessibility for taxpayers wishing to contest property appraisals outside of regular business hours, recognizing the challenges many face in attending daytime hearings due to work and other commitments.
Sentiment
General sentiment surrounding SB 870 appears favorable as it aligns with broader efforts to promote transparency and accessibility in governmental processes. Supporters of the bill emphasize the importance of accommodating the schedules of working taxpayers and reducing barriers to participation in the protest process. Overall, the reception of the bill seems to reflect a commitment to enhancing public involvement in local governance and appraisal matters.
Contention
While the bill's provisions largely support accessibility, there may be some concerns regarding the implications for appraisal review boards' operational capacities. Critics may question whether the flexibility in scheduling could lead to logistical challenges or increased costs for boards tasked with organizing hearings. However, these concerns do not appear to have significantly detracted from the general support for the measure, as the focus remains on the important goal of taxpayer accessibility to the hearing process.
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.
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 creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.
Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.