| 1 | 1 | | 87R12409 LHC-D |
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| 2 | 2 | | By: Button H.B. No. 3890 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the creation and maintenance by an appraisal district |
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| 8 | 8 | | of a publicly available Internet database of information regarding |
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| 9 | 9 | | protest hearings conducted by the appraisal review board |
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| 10 | 10 | | established for the district. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Subchapter A, Chapter 41, Tax Code, is amended by |
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| 13 | 13 | | adding Section 41.13 to read as follows: |
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| 14 | 14 | | Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief |
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| 15 | 15 | | appraiser of each appraisal district shall create and maintain a |
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| 16 | 16 | | publicly available and searchable Internet database that contains |
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| 17 | 17 | | information regarding protest hearings conducted by the appraisal |
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| 18 | 18 | | review board established for the district. |
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| 19 | 19 | | (b) For each protest hearing conducted by the appraisal |
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| 20 | 20 | | review board, the database must contain: |
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| 21 | 21 | | (1) the name of each appraisal review board member who |
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| 22 | 22 | | attended the hearing; |
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| 23 | 23 | | (2) the date and time of the hearing; |
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| 24 | 24 | | (3) the account number and category for the property |
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| 25 | 25 | | that is the subject of the hearing; |
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| 26 | 26 | | (4) the appraised value according to the appraisal |
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| 27 | 27 | | district and the property owner's asserted value of the property |
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| 28 | 28 | | that is the subject of the hearing; and |
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| 29 | 29 | | (5) the appraisal review board's determination of the |
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| 30 | 30 | | protest, including the board's determination of the value of the |
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| 31 | 31 | | property if the hearing was to consider a protest regarding |
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| 32 | 32 | | appraised value. |
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| 33 | 33 | | (c) The information required to be included in the database |
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| 34 | 34 | | regarding a hearing shall be promptly entered in the database after |
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| 35 | 35 | | the conclusion and determination of the hearing. |
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| 36 | 36 | | (d) The database may, but is not required to, include |
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| 37 | 37 | | information for protests relating to a tax year preceding the 2022 |
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| 38 | 38 | | tax year. |
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| 39 | 39 | | SECTION 2. Not later than January 1, 2022, the chief |
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| 40 | 40 | | appraiser of each appraisal district shall create and make |
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| 41 | 41 | | available to the public the Internet database required by Section |
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| 42 | 42 | | 41.13, Tax Code, as added by this Act. |
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| 43 | 43 | | SECTION 3. This Act takes effect September 1, 2021. |
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