Texas 2019 - 86th Regular

Texas House Bill HB994 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 994
	1	+	By: Guillen, Swanson (Senate Sponsor - Flores) H.B. No. 994
	2	+	(In the Senate - Received from the House April 25, 2019;
	3	+	April 29, 2019, read first time and referred to Committee on
	4	+	Property Tax; May 13, 2019, reported adversely, with favorable
	5	+	Committee Substitute by the following vote: Yeas 5, Nays 0;
	6	+	May 13, 2019, sent to printer.)
	7	+	Click here to see the committee vote
	8	+	COMMITTEE SUBSTITUTE FOR H.B. No. 994 By: Hinojosa
2	9
3	10
	11	+	A BILL TO BE ENTITLED
4	12		AN ACT
5	13		relating to appeals to justice courts of certain ad valorem tax
6	14		determinations.
7	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	16		SECTION 1. Chapter 42, Tax Code, is amended by adding
9	17		Subchapter B-1 to read as follows:
10	18		SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS
11	19		IN CERTAIN COUNTIES
12	20		Sec. 42.35. APPLICABILITY OF SUBCHAPTER. This subchapter
13	21		applies only to the appeal of an order issued by an appraisal review
14	22		board that is located in a county:
15	23		(1) that has a population of less than 45,500;
16	24		(2) that shares a border with a county that has a
17	25		population of 1.5 million or more and is within 200 miles of an
18	26		international border; and
19	27		(3) through which the Atascosa River flows.
20	28		Sec. 42.36. APPEALS TO JUSTICE COURT. (a) As an
21	29		alternative to bringing an appeal under Section 42.01(a)(1) to a
22	30		district court as provided by Subchapter B, a property owner may
23	31		bring the appeal to a justice court if:
24	32		(1) the appeal relates only to a claim of excessive
25	33		appraisal of property that qualifies as the owner's residence
26	34		homestead; and
27	35		(2) the appraised value of the property as determined
28	36		by the appraisal review board and stated in the order being appealed
29	37		is $500,000 or less.
30	38		(b) Venue of an action brought under Section 42.01(a)(1) in
31	39		justice court is in any justice precinct in which the property that
32	40		is the subject of the order being appealed is located.
33	41		(c) If the justice court determines that the justice court
34	42		does not have jurisdiction of the appeal, the court shall dismiss
35	43		the appeal. In that event, the property owner may appeal the order
36	44		to a district court by filing a petition for review with the
37	45		district court not later than the 30th day after the date of the
38	46		dismissal.
39	47		(d) Sections 42.21, 42.23, 42.24, and 42.25 apply to an
40	48		appeal brought under Section 42.01(a)(1) to a justice court in the
41	49		same manner as those sections apply to an appeal brought under
42	50		Section 42.01(a)(1) to a district court.
43	51		Sec. 42.37. REPRESENTATION IN JUSTICE COURT. In an appeal
44	52		brought under Section 42.01(a)(1) to a justice court, an appraisal
45	53		district may be, but is not required to be, represented by legal
46	54		counsel.
47	55		Sec. 42.38. EXPIRATION OF SUBCHAPTER. This subchapter
48	56		expires September 1, 2025.
49	57		SECTION 2. On the expiration of Subchapter B-1, Chapter 42,
50	58		Tax Code, as added by this Act, the Office of Court Administration
51	59		of the Texas Judicial System, using existing resources, shall
52	60		conduct a study on that subchapter's effectiveness in increasing
53	61		court efficiency and improving property owners' ability to exercise
54	62		their appeal rights under Chapter 42, Tax Code. Not later than
55	63		December 1, 2026, the office shall issue a report on the study to
56	64		the appropriate standing committees of the house of representatives
57	65		and the senate. The report must include the office's
58	66		recommendation as to whether the legislature, in the next regular
59	67		legislative session following the issuance of the report, should
60	68		enact legislation similar to Subchapter B-1, Chapter 42, Tax Code,
61	69		as added by this Act.
62	70		SECTION 3. An appeal under Subchapter B-1, Chapter 42, Tax
63	71		Code, as added by this Act, that is pending on September 1, 2025, is
64	72		governed by that subchapter as it existed on August 31, 2025, and
65	73		that law is continued in effect for that purpose.
66	74		SECTION 4. The change in law made by this Act applies to the
67	75		appeal of an order of an appraisal review board without regard to
68	76		whether the order was issued before the effective date of this Act.
69	77		SECTION 5. This Act takes effect September 1, 2019.
70		-	______________________________ ______________________________
71		-	President of the Senate Speaker of the House
72		-	I certify that H.B. No. 994 was passed by the House on April
73		-	24, 2019, by the following vote: Yeas 137, Nays 8, 2 present, not
74		-	voting; and that the House concurred in Senate amendments to H.B.
75		-	No. 994 on May 26, 2019, by the following vote: Yeas 148, Nays 0, 1
76		-	present, not voting.
77		-	______________________________
78		-	Chief Clerk of the House
79		-	I certify that H.B. No. 994 was passed by the Senate, with
80		-	amendments, on May 15, 2019, by the following vote: Yeas 31, Nays
81		-	0.
82		-	______________________________
83		-	Secretary of the Senate
84		-	APPROVED: __________________
85		-	Date
86		-	__________________
87		-	Governor
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