| 3 | 2 | | |
|---|
| 4 | 3 | | |
|---|
| 5 | 4 | | A BILL TO BE ENTITLED |
|---|
| 6 | 5 | | AN ACT |
|---|
| 7 | 6 | | relating to the matters that a taxing unit is entitled to challenge |
|---|
| 8 | 7 | | before an appraisal review board. |
|---|
| 9 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 9 | | SECTION 1. Section 41.03(a), Tax Code, is amended to read as |
|---|
| 11 | 10 | | follows: |
|---|
| 12 | 11 | | (a) A taxing unit is entitled to challenge before the |
|---|
| 13 | 12 | | appraisal review board: |
|---|
| 14 | 13 | | (1) [the level of appraisals of any category of |
|---|
| 15 | 14 | | property in the district or in any territory in the district, but |
|---|
| 16 | 15 | | not the appraised value of a single taxpayer's property; |
|---|
| 17 | 16 | | [(2)] an exclusion of property from the appraisal |
|---|
| 18 | 17 | | records; |
|---|
| 19 | 18 | | (2) [(3)] a grant in whole or in part of a partial |
|---|
| 20 | 19 | | exemption; |
|---|
| 21 | 20 | | (3) [(4)] a determination that land qualifies for |
|---|
| 22 | 21 | | appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or |
|---|
| 23 | 22 | | (4) [(5)] failure to identify the taxing unit as one |
|---|
| 24 | 23 | | in which a particular property is taxable. |
|---|
| 25 | 24 | | SECTION 2. The change in law made by this Act applies only |
|---|
| 26 | 25 | | to a challenge under Chapter 41, Tax Code, for which a challenge |
|---|
| 27 | 26 | | petition is filed on or after the effective date of this Act. A |
|---|
| 28 | 27 | | challenge under Chapter 41, Tax Code, for which a challenge |
|---|
| 29 | 28 | | petition was filed before the effective date of this Act is governed |
|---|
| 30 | 29 | | by the law in effect on the date the challenge petition was filed, |
|---|
| 31 | 30 | | and the former law is continued in effect for that purpose. |
|---|
| 32 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
|---|
| 33 | 32 | | a vote of two-thirds of all the members elected to each house, as |
|---|
| 34 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
|---|
| 35 | 34 | | Act does not receive the vote necessary for immediate effect, this |
|---|
| 36 | 35 | | Act takes effect September 1, 2019. |
|---|