86R2676 LHC-D
By: Burrows H.B. No. 4356
A BILL TO BE ENTITLED
AN ACT
relating to the matters that a taxing unit is entitled to challenge
before an appraisal review board.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.03(a), Tax Code, is amended to read as
follows:
(a) A taxing unit is entitled to challenge before the
appraisal review board:
(1) [the level of appraisals of any category of
property in the district or in any territory in the district, but
not the appraised value of a single taxpayer's property;
[(2)] an exclusion of property from the appraisal
records;
(2) [(3)] a grant in whole or in part of a partial
exemption;
(3) [(4)] a determination that land qualifies for
appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
(4) [(5)] failure to identify the taxing unit as one
in which a particular property is taxable.
SECTION 2. The change in law made by this Act applies only
to a challenge under Chapter 41, Tax Code, for which a challenge
petition is filed on or after the effective date of this Act. A
challenge under Chapter 41, Tax Code, for which a challenge
petition was filed before the effective date of this Act is governed
by the law in effect on the date the challenge petition was filed,
and the former law is continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2019.