Texas 2021 - 87th Regular

Texas House Bill HB988

Caption

Relating to ad valorem taxation; creating a criminal offense.

Impact

The enactment of HB 988 is likely to have a significant impact on both property tax procedures and the corresponding rights of property owners. By enforcing stricter compliance with existing procedural rules, the bill aims to ensure that property owners are properly informed and heard during tax assessment protests. It modifies the Texas Tax Code to empower taxpayers to challenge appraisal review boards and requires these boards to adopt specific procedures to facilitate fair hearings. Ultimately, this could lead to a more equitable property tax landscape where taxpayers feel their appeals are given due consideration.

Summary

House Bill 988 focuses on reforming ad valorem taxation procedures within the Texas Tax Code. It aims to enhance the fairness and transparency of property tax assessments by introducing new procedural requirements for appraisal review boards. Notably, the bill establishes a limited binding arbitration process, allowing property owners to compel appraisal entities to comply with specific procedural mandates during tax protests. This initiative is intended to address concerns regarding the handling of property tax appeals that have long been viewed as inaccessible and potentially biased against taxpayers.

Sentiment

The sentiment surrounding HB 988 appears to be largely positive among advocates for taxpayer rights, who see the bill as a crucial step toward increasing accountability in the property tax appraisal process. However, there may be some skepticism among tax authorities who could be concerned about the increased administrative burden or the implications of arbitration processes that could complicate existing workflows. Overall, the bill has garnered bipartisan support, reflecting a common interest in improving taxpayer rights and the integrity of the appraisal review process.

Contention

Despite its intended benefits, potential points of contention remain regarding the operational implications of the new arbitration process. Critics might argue about the sufficiency of resources available for implementing these new arbitration rules or raise concerns over how this might lead to an influx of appeals. Additionally, there are questions about whether the measures outlined in HB 988 will genuinely lead to fairer outcomes for property owners or if they could inadvertently lengthen the resolution process, causing further frustration among taxpayers. The bill's effectiveness will likely depend on precise implementation and consistent enforcement by the relevant appraisal boards.

Companion Bills

TX SB449

Similar To Relating to the authority of a property owner to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.

Previously Filed As

TX SB2357

Relating to ad valorem taxation.

TX SB871

Relating to the exemption of inventory from ad valorem taxation.

TX HB2987

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX SB1789

Relating to the exemption of tangible personal property from ad valorem taxation; making conforming changes.

TX HB3364

Relating to the system for appraising property for ad valorem tax purposes.

TX HB4635

Relating to organized crime, racketeering activities, and collection of unlawful debts; providing a civil penalty; creating criminal offenses.

TX HB3398

Relating to county zoning authority for counties adjacent to populous counties; creating a criminal offense.

TX SB1788

Relating to organized crime, racketeering activities, and collection of unlawful debts; providing a civil penalty; creating criminal offenses.

TX SB2408

Relating to the system for appraising property for ad valorem tax purposes.

TX SB648

Relating to the procedure for removing certain prosecuting attorneys for their policies on the enforcement of criminal offenses; providing a private cause of action.

Similar Bills

TX HB3168

Relating to ad valorem taxation.

TX HB1285

Relating to the training and duties of a taxpayer liaison officer for an appraisal district.

TX HB585

Relating to ad valorem taxation; creating an offense.

IL SB1610

USE/OCC TX-SCHOOL SUPPLIES

IL HB3201

USE/OCC TX-SCHOOL SUPPLIES

IL HB4636

PROP TX-SETTLEMENT/VALUATION

TX SB1826

Relating to procedural and administrative requirements for appraisal review boards; providing a penalty.

IL HB2989

USE/OCC TX-HOLIDAY