Texas 2023 - 88th Regular

Texas House Bill HB3291

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the deadline for certain officials of an appraisal district to take certain actions.

Impact

If enacted, this legislation would significantly streamline the timeline for property owners seeking exemptions or agricultural designations. By enforcing strict deadlines for the chief appraiser to make determinations, it seeks to reduce waiting times for property owners and improve overall satisfaction with the appraisal process. This aligns with broader efforts to ensure fair and timely taxation and could potentially facilitate greater compliance and participation in the tax exemption programs available to residents.

Summary

House Bill 3291 addresses the time frames within which the chief appraiser of an appraisal district must take specific actions related to property tax exemptions and appraisals. It amends the Texas Tax Code, particularly sections pertaining to the responsibilities of the chief appraiser regarding the determination of applicant rights to tax exemptions, including agricultural designations. The bill stipulates that in counties with populations under one million, decisions must be reached within 90 days, whereas, in larger counties, this period extends to 120 days. These modifications aim to standardize deadlines for appraisal reviews and enhance the efficiency of the process.

Sentiment

The sentiment surrounding HB3291 appears to be generally favorable, especially among those advocating for the rights of property owners and efficiency in local government processes. Supporters argue that the bill's requirements for swift action from appraisal officials will eliminate unnecessary delays, promoting fairness in property taxation. However, there may be some concerns about the capacity of appraisal districts, especially in larger counties, to meet these newly mandated deadlines, which might lead to operational challenges for some.

Contention

Notably, some contention may arise regarding how these changes could affect the chief appraiser's workload and the ability of appraisal districts to make informed decisions within the new time frames. While the intent is to streamline and accelerate the decision-making process for property tax exemptions, it raises questions about whether the quality of reviews could be compromised under tight deadlines, potentially affecting property owners negatively.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
  • Chapter 23. Appraisal Methods And Procedures
    • Section: New Section
    • Section: 9805
  • Chapter 25. Local Appraisal
    • Section: 025
  • Chapter 41. Local Review
    • Section: New Section

Companion Bills

TX SB1800

Identical Relating to the deadline for certain officials of an appraisal district to take certain actions.

Similar Bills

TX SB1800

Relating to the deadline for certain officials of an appraisal district to take certain actions.

TX SB63

Relating to the property tax appraisal system, including an entitlement to a tax exemption based on the appraised value of certain renewable energy devices.

TX HB3509

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

TX HB2100

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

NJ A3169

Allows property tax rebate for disabled veterans.

IL SB3155

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IL HB1251

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IL SB0304

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