Texas 2019 - 86th Regular

Texas House Bill HB380 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 380
	1	+	By: Geren, et al. (Senate Sponsor - Hancock) H.B. No. 380
	2	+	(In the Senate - Received from the House April 23, 2019;
	3	+	April 24, 2019, read first time and referred to Committee on
	4	+	Property Tax; May 6, 2019, reported favorably by the following
	5	+	vote: Yeas 5, Nays 0; May 6, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to the authority of a district court to hear and determine
6	12		certain ad valorem tax appeals.
7	13		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	14		SECTION 1. Section 42.01, Tax Code, is amended by amending
9	15		Subsection (a) and adding Subsection (c) to read as follows:
10	16		(a) A property owner is entitled to appeal:
11	17		(1) an order of the appraisal review board
12	18		determining:
13	19		(A) a protest by the property owner as provided
14	20		by Subchapter C of Chapter 41;
15	21		(B) a [determination of an appraisal review board
16	22		on a] motion filed under Section 25.25;
17	23		(C) [a determination of an appraisal review
18	24		board] that the property owner has forfeited the right to a final
19	25		determination of a motion filed under Section 25.25 or of a protest
20	26		under Section 41.411 for failing to comply with the prepayment
21	27		requirements of Section 25.26 or 41.4115, as applicable; [or]
22	28		(D) [a determination of an appraisal review board
23	29		of] eligibility for a refund requested under Section 23.1243; or
24	30		(E) that the appraisal review board lacks
25	31		jurisdiction to finally determine a protest by the property owner
26	32		under Subchapter C, Chapter 41, or a motion filed by the property
27	33		owner under Section 25.25 because the property owner failed to
28	34		comply with a requirement of Subchapter C, Chapter 41, or Section
29	35		25.25, as applicable; or
30	36		(2) an order of the comptroller issued as provided by
31	37		Subchapter B, Chapter 24, apportioning among the counties the
32	38		appraised value of railroad rolling stock owned by the property
33	39		owner.
34	40		(c) A property owner who establishes that the appraisal
35	41		review board had jurisdiction to issue a final determination of the
36	42		protest by the property owner under Subchapter C, Chapter 41, or of
37	43		the motion filed by the property owner under Section 25.25 in an
38	44		appeal under Subsection (a)(1)(E) of this section is entitled to a
39	45		final determination by the court of the protest under Subchapter C,
40	46		Chapter 41, or of the motion filed under Section 25.25. A final
41	47		determination of a protest under Subchapter C, Chapter 41, by the
42	48		court under this subsection may be on any ground of protest
43	49		authorized by this title applicable to the property that is the
44	50		subject of the protest, regardless of whether the property owner
45	51		included the ground in the property owner's notice of protest.
46	52		SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
47	53		adding Section 42.231 to read as follows:
48	54		Sec. 42.231. JURISDICTION OF DISTRICT COURT; REMAND OF
49	55		CERTAIN APPEALS. (a) This section applies only to an appeal by a
50	56		property owner of an order of the appraisal review board
51	57		determining:
52	58		(1) a protest by the property owner as provided by
53	59		Subchapter C, Chapter 41; or
54	60		(2) a motion filed by the property owner under Section
55	61		25.25.
56	62		(b) Subject to the provisions of this section and
57	63		notwithstanding any other law, if a plea to the jurisdiction is
58	64		filed in the appeal on the basis that the property owner failed to
59	65		exhaust the property owner's administrative remedies, the court
60	66		may, in lieu of dismissing the appeal for lack of jurisdiction,
61	67		remand the action to the appraisal review board with instructions
62	68		to allow the property owner an opportunity to cure the property
63	69		owner's failure to exhaust administrative remedies.
64	70		(c) An action remanded to the appraisal review board under
65	71		Subsection (b) is considered to be a timely filed protest under
66	72		Subchapter C, Chapter 41, or motion under Section 25.25, as
67	73		applicable. The appraisal review board shall schedule a hearing on
68	74		the protest or motion and issue a written decision determining the
69	75		protest or motion in the manner required by Subchapter C, Chapter
70	76		41, or Section 25.25, as applicable.
71	77		(d) A determination of the appraisal review board relating
72	78		to the remanded action may be appealed to the court that remanded
73	79		the action to the board. A determination appealed to the court
74	80		under this subsection may not be the subject of a plea to the
75	81		jurisdiction on the basis of the property owner's failure to
76	82		exhaust administrative remedies.
77	83		(e) Notwithstanding Subsection (b), on agreement of each
78	84		party to the appeal and with the approval of the court, the parties
79	85		to the appeal may waive remand of the action to the appraisal review
80	86		board and elect that the court determine the appeal on the merits.
81	87		If the parties waive remand of the action under this subsection,
82	88		each party is considered to have exhausted the party's
83	89		administrative remedies.
84	90		SECTION 3. The change in law made by this Act applies only
85	91		to an appeal under Chapter 42, Tax Code, that is filed on or after
86	92		the effective date of this Act. An appeal under Chapter 42, Tax
87	93		Code, that is filed before the effective date of this Act is
88	94		governed by the law in effect on the date the appeal is filed, and
89	95		the former law is continued in effect for that purpose.
90	96		SECTION 4. This Act takes effect September 1, 2019.
91		-	______________________________ ______________________________
92		-	President of the Senate Speaker of the House
93		-	I certify that H.B. No. 380 was passed by the House on April
94		-	17, 2019, by the following vote: Yeas 137, Nays 6, 1 present, not
95		-	voting.
96		-	______________________________
97		-	Chief Clerk of the House
98		-	I certify that H.B. No. 380 was passed by the Senate on May 9,
99		-	2019, by the following vote: Yeas 26, Nays 5.
100		-	______________________________
101		-	Secretary of the Senate
102		-	APPROVED: _____________________
103		-	Date
104		-	_____________________
105		-	Governor
	97	+	* * * * *