Texas 2019 - 86th Regular

Texas Senate Bill SB1429

Caption

Relating to the deadline for filing a request for binding arbitration of certain appraisal review board orders.

Impact

The proposed legislation modifies Section 41A.03 of the Tax Code, which governs the arbitration of appraisal review board orders. By increasing the time allowed for filing, SB1429 could lead to an increase in arbitration requests from property owners who may have previously felt rushed to meet the earlier deadline. The new timeline aims to alleviate some pressures associated with property tax disputes, potentially leading to a more thorough consideration of each case. This change could also influence the workload and procedural dynamics of appraisal districts and arbitrators due to the potential increase in filings.

Summary

SB1429 addresses the timeline for property owners in Texas to file a request for binding arbitration concerning appraisal review board orders. The bill proposes to extend the deadline from 45 days to 60 days after the receipt of notice of such orders. This change aims to afford property owners additional time to prepare their cases and to ensure they can adequately present their appeals, particularly in complex property tax matters. The adjustments reflect a broader objective of making the arbitration process more accessible and fair for property owners, especially in cases where the stakes are significant, such as higher-valued properties.

Contention

While the bill presents potential benefits for property owners, it may face opposition from various stakeholders. Some critics might argue that extending the deadline could lead to backlogs in the arbitration process, resulting in delays and increased demands on appraisal district resources. Furthermore, there could be concerns about the effect on local government revenues if arbitration outcomes yield lower property tax assessments. Any contention surrounding SB1429 would likely center on balancing the rights and needs of property owners with the operational capacities of appraisal systems and fiscal responsibilities of local governments.

Companion Bills

TX HB1802

Same As Relating to a request for binding arbitration of certain appraisal review board orders.

Previously Filed As

TX HB4980

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB2355

Relating to the appeal of certain ad valorem tax determinations through binding arbitration.

TX SB43

Relating to expedited appeals of appraisal review board orders in certain appraisal districts.

TX SB832

Relating to appeals to justice courts of certain appraisal review board orders.

TX HB523

Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX HB4101

Relating to the matters that may be the subject of limited binding arbitration to compel compliance with procedural requirements related to protests before appraisal review boards.

TX HB5049

Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.

TX SB2409

Relating to the authority of a lessee of property to appeal certain ad valorem tax determinations through binding arbitration.

TX HB4555

Relating to limited binding arbitration to compel compliance with procedural requirements related to protests before appraisal review boards.

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