| 1 | 1 | | 86R2676 LHC-D |
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| 2 | 2 | | By: Burrows H.B. No. 4356 |
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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 matters that a taxing unit is entitled to challenge |
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| 8 | 8 | | before an appraisal review board. |
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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 41.03(a), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (a) A taxing unit is entitled to challenge before the |
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| 13 | 13 | | appraisal review board: |
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| 14 | 14 | | (1) [the level of appraisals of any category of |
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| 15 | 15 | | property in the district or in any territory in the district, but |
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| 16 | 16 | | not the appraised value of a single taxpayer's property; |
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| 17 | 17 | | [(2)] an exclusion of property from the appraisal |
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| 18 | 18 | | records; |
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| 19 | 19 | | (2) [(3)] a grant in whole or in part of a partial |
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| 20 | 20 | | exemption; |
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| 21 | 21 | | (3) [(4)] a determination that land qualifies for |
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| 22 | 22 | | appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or |
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| 23 | 23 | | (4) [(5)] failure to identify the taxing unit as one |
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| 24 | 24 | | in which a particular property is taxable. |
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| 25 | 25 | | SECTION 2. The change in law made by this Act applies only |
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| 26 | 26 | | to a challenge under Chapter 41, Tax Code, for which a challenge |
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| 27 | 27 | | petition is filed on or after the effective date of this Act. A |
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| 28 | 28 | | challenge under Chapter 41, Tax Code, for which a challenge |
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| 29 | 29 | | petition was filed before the effective date of this Act is governed |
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| 30 | 30 | | by the law in effect on the date the challenge petition was filed, |
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| 31 | 31 | | and the former law is continued in effect for that purpose. |
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| 32 | 32 | | SECTION 3. This Act takes effect immediately if it receives |
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| 33 | 33 | | a vote of two-thirds of all the members elected to each house, as |
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| 34 | 34 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 35 | 35 | | Act does not receive the vote necessary for immediate effect, this |
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| 36 | 36 | | Act takes effect September 1, 2019. |
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