86R4407 CJC-F
By: Flores S.B. No. 211
A BILL TO BE ENTITLED
AN ACT
relating to the procedures for protests and appeals of certain ad
valorem tax determinations.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45(b), Tax Code, is amended to read as
follows:
(b) A property owner initiating a protest is entitled to
appear to offer evidence or argument. A property owner may offer
evidence or argument by affidavit without personally appearing and
may appear by telephone conference call to offer argument. A
property owner who appears by telephone conference call must offer
any evidence by affidavit. A property owner must submit an
affidavit described by this subsection to the board hearing the
protest before the board begins the hearing on the protest. On
receipt of an affidavit, the board shall notify the chief
appraiser. The chief appraiser [may inspect the affidavit and] is
entitled to a copy of the affidavit on request. The board and the
chief appraiser shall review the evidence or argument provided by
the property owner before the hearing on the protest.
SECTION 2. Chapter 42, Tax Code, is amended by adding
Subchapter B-1 to read as follows:
SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS
IN CERTAIN COUNTIES
Sec. 42.35. APPLICABILITY OF SUBCHAPTER. This subchapter
applies only to the appeal of an order issued by an appraisal review
board that is located in a county:
(1) that has a population of less than 45,500;
(2) that shares a border with a county that has a
population of 1.5 million or more and is within 200 miles of an
international border; and
(3) through which the Atascosa River flows.
Sec. 42.36. APPEALS TO JUSTICE COURT. (a) As an
alternative to bringing an appeal under Section 42.01(a)(1) to a
district court as provided by Subchapter B, a property owner may
bring the appeal to a justice court if:
(1) the appeal relates only to a determination of
appraised value or eligibility for an exemption from taxation; and
(2) the amount of taxes due on the portion of the
taxable value of the property that is in dispute, calculated using
the preceding year's tax rates, is $5,000 or less.
(b) Venue of an action brought under Section 42.01(a)(1) in
justice court is in any justice precinct in which the property that
is the subject of the order being appealed is located.
(c) If the justice court determines that the justice court
does not have jurisdiction of the appeal, the court shall dismiss
the appeal. In that event, the property owner may appeal the order
to a district court by filing a petition for review with the
district court not later than the 30th day after the date of the
dismissal.
(d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to
an appeal brought under Section 42.01(a)(1) to a justice court in
the same manner as those sections apply to an appeal brought under
Section 42.01(a)(1) to a district court.
Sec. 42.37. REPRESENTATION IN JUSTICE COURT. In an appeal
brought under Section 42.01(a)(1) to a justice court, an appraisal
district may be, but is not required to be, represented by legal
counsel.
Sec. 42.38. EXPIRATION OF SUBCHAPTER. This subchapter
expires September 1, 2025.
SECTION 3. On the expiration of Subchapter B-1, Chapter 42,
Tax Code, as added by this Act, the Office of Court Administration
of the Texas Judicial System, using existing resources, shall
conduct a study on that subchapter's effectiveness in increasing
court efficiency and improving property owners' ability to exercise
their appeal rights under Chapter 42, Tax Code. Not later than
December 1, 2026, the office shall issue a report on the study to
the appropriate standing committees of the house of representatives
and the senate. The report must include the office's
recommendation as to whether the legislature, in the next regular
legislative session following the issuance of the report, should
enact legislation similar to Subchapter B-1, Chapter 42, Tax Code,
as added by this Act.
SECTION 4. An appeal under Subchapter B-1, Chapter 42, Tax
Code, as added by this Act, that is pending on September 1, 2025, is
governed by that subchapter as it existed on August 31, 2025, and
that law is continued in effect for that purpose.
SECTION 5. The change in law made by this Act applies to the
appeal of an order of an appraisal review board without regard to
whether the order was issued before the effective date of this Act.
SECTION 6. This Act takes effect September 1, 2019.