Texas House Bill HB491

Texas 2019 - 86th Regular

Caption

Relating to the administration of appraisal review boards.

Impact

One of the significant impacts of HB491 is the potential improvement in the efficiency and fairness of appraisal review boards in larger counties. By instituting a taxpayer liaison officer, the bill could facilitate better communication between taxpayers and appraisal authorities, addressing concerns more effectively and promoting a fairer appraisal process. This change is expected to help reduce disputes and increase taxpayer satisfaction with how appraisal issues are managed and resolved.

Summary

House Bill 491 aims to amend the Texas Tax Code in relation to the administration of appraisal review boards. The bill outlines specific responsibilities for a newly established taxpayer liaison officer for appraisal districts, particularly in counties with a population of 120,000 or more. This officer will ensure public access functions are maintained and assist in the management of disputes not currently subject to official protest. Additionally, the bill stipulates that this officer must compile feedback from various stakeholders, thereby enhancing transparency and responsiveness in the appraisal process.

Conclusion

Overall, HB491 represents a legislative effort to refine the administrative structure of appraisal review boards while also aiming to enhance taxpayer engagement. The success of this bill's provisions will hinge on the effective selection and functioning of the taxpayer liaison officer, as well as the willingness of appraisal districts to embrace these changes.

Contention

There may be points of contention regarding the implementation of the new role of taxpayer liaison officer. Critics could argue that the office may add unnecessary bureaucracy to the appraisal process or could be misused to influence the selection of appraisal review board members. Proponents, however, will likely defend it as a necessary measure to ensure that taxpayer voices are heard and considered in the administration of property taxes.