Texas Senate Bill SB67

Texas 2019 - 86th Regular

Caption

Relating to the administration of the ad valorem tax system; authorizing a fee.

Impact

This bill will impact state laws by modifying how property tax disputes are handled, specifically enhancing the structure and operational efficacy of appraisal review boards. By mandating a standardized training procedure for arbitrators, SB67 aims to ensure that those adjudicating property valuations are well-versed in relevant laws and practices. These changes are intended to promote fairness and consistency in property tax hearings, which can significantly affect taxpayers and local appraisal districts alike.

Summary

SB67 primarily addresses the administration of the ad valorem tax system in Texas. It introduces measures to strengthen the governance of appraisal review boards and sets standards for the qualifications and training of arbitrators involved in property tax disputes. Among its key provisions, the bill amends the Tax Code to require a continuing education course for arbitrators, which must include at least eight hours of training related to property taxation. The comptroller is also empowered to assess fees for this training, not exceeding $50 per participant, facilitating broader access to necessary educational resources.

Contention

Some points of contention surrounding SB67 may arise from the introduction of fees for training programs, which could be seen as a financial burden on participants, particularly in economically disadvantaged areas. Additionally, there may be concerns about compliance burdens placed on appraisal districts and the potential effects of these changes on public access to property tax hearings. Critics might argue that while the bill aims to enhance the professionalism of arbitrators, it could inadvertently limit the availability of arbitrators due to the associated costs and requirements.