Texas 2023 - 88th Regular

Texas House Bill HB3364 Compare Versions

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1	1	By: Button, Shine, Noble, Turner, H.B. No. 3364
2	2	Neave Criado, et al.
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the system for appraising property for ad valorem tax
8	8	purposes.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 1.07(d), Tax Code, is amended to read as
11	11	follows:
12	12	(d) A notice required by Section 11.43(q), 11.45(d),
13	13	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
14	14	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
15	15	by certified mail. A notice required by Section 25.23(c)
16	16	pertaining to property that was not on the appraisal roll in a prior
17	17	year because it was omitted from the roll must be sent by certified
18	18	mail.
19	19	SECTION 2. Section 1.111(k), Tax Code, is amended to read as
20	20	follows:
21	21	(k) On written request by the chief appraiser, an agent who
22	22	electronically submits a designation of agent form shall provide
23	23	the chief appraiser information concerning:
24	24	(1) the electronic signature of the person who signed
25	25	the form; and
26	26	(2) the date the person signed the form[; and
27	27	[(3) the Internet Protocol address of the computer the
28	28	person used to complete the form].
29	29	SECTION 3. Section 5.041, Tax Code, is amended by adding
30	30	Subsection (e-4) to read as follows:
31	31	(e-4) At least one trainer of the courses established under
32	32	Subsections (a) and (e-1) must be a taxpayer representative. An
33	33	individual is eligible to be a trainer who is a taxpayer
34	34	representative only if:
35	35	(1) the individual:
36	36	(A) resides in this state;
37	37	(B) is licensed to practice law in this state and
38	38	has practiced law in this state for at least five years; and
39	39	(C) has knowledge and experience in property tax
40	40	law; and
41	41	(2) the individual has not:
42	42	(A) represented an appraisal district, appraisal
43	43	review board, or taxing unit in any capacity;
44	44	(B) served as an officer or employee of an
45	45	appraisal district; or
46	46	(C) served as a member of an appraisal review
47	47	board.
48	48	SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
49	49	adding Section 6.17 to read as follows:
50	50	Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS
51	51	DISTRICTS. An appraisal district established in a county with a
52	52	population of 120,000 or more shall maintain an Internet website.
53	53	SECTION 5. Section 25.02, Tax Code, is amended by adding
54	54	Subsection (a-1) to read as follows:
55	55	(a-1) This subsection applies only to an appraisal district
56	56	established in a county with a population of 120,000 or more. The
57	57	chief appraiser shall post on the appraisal district's Internet
58	58	website the district's appraisal records, other than records that
59	59	are confidential under law, and must update the posted records at
60	60	least once each week to include any change in the appraised value of
61	61	property.
62	62	SECTION 6. Section 41.45(b-1), Tax Code, as amended by
63	63	Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
64	64	Legislature, Regular Session, 2021, is reenacted and amended to
65	65	read as follows:
66	66	(b-1) An appraisal review board shall conduct a hearing on a
67	67	protest by telephone conference call or by videoconference, as
68	68	specified by the property owner at the owner's election, if the
69	69	property owner notifies the board that the property owner intends
70	70	to appear by telephone conference call or videoconference in the
71	71	owner's notice of protest or by written notice filed with the board
72	72	not later than the fifth [10th] day before the date of the hearing.
73	73	SECTION 7. Section 41.47(a), Tax Code, is amended to read as
74	74	follows:
75	75	(a) The appraisal review board hearing a protest shall
76	76	determine the protest and make its decision by written order. If the
77	77	board dismisses the protest on jurisdictional grounds, the board
78	78	shall make its decision by written order and shall state in the
79	79	order the grounds for its determination.
80	80	SECTION 8. Section 41.61(c), Tax Code, is amended to read as
81	81	follows:
82	82	(c) An appraisal review board may not issue a subpoena under
83	83	this section unless the board holds a hearing at which the board
84	84	determines that good cause exists for the issuance of the subpoena.
85	85	The appraisal review board before which a good cause hearing is
86	86	scheduled shall deliver written notice to the party being
87	87	subpoenaed and parties to the protest of the date, time, and place
88	88	of the hearing. The board shall deliver the notice not later than
89	89	the 15th [5th] day before the date of the good cause hearing. The
90	90	party being subpoenaed must have an opportunity to be heard at the
91	91	good cause hearing.
92	92	SECTION 9. Chapter 41A, Tax Code, is amended by adding
93	93	Section 41A.011 to read as follows:
94	94	Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
95	95	(a) As an alternative to filing an appeal under Section 42.015, a
96	96	person leasing property who is contractually obligated to reimburse
97	97	the property owner for taxes imposed on the property is entitled to
98	98	appeal through binding arbitration under this chapter an appraisal
99	99	review board order determining a protest concerning the appraised
100	100	or market value of property if:
101	101	(1) the protest was brought by:
102	102	(A) the person under Section 41.413; or
103	103	(B) the property owner if the property owner does
104	104	not appeal the order; and
105	105	(2) the appraised or market value, as applicable, of
106	106	the property as determined by the order is $5 million or less.
107	107	(b) A person appealing an order of the appraisal review
108	108	board under this section is considered the owner of the property for
109	109	purposes of the appeal. The comptroller shall deliver a copy of any
110	110	notice relating to the appeal to the owner of the property and to
111	111	the person bringing the appeal.
112	112	SECTION 10. Section 41A.015(a), Tax Code, is amended to
113	113	read as follows:
114	114	(a) A property owner who has filed a notice of protest under
115	115	Chapter 41 may file a request for limited binding arbitration under
116	116	this section to compel the appraisal review board or chief
117	117	appraiser, as appropriate, to:
118	118	(1) comply with the hearing procedures adopted by the
119	119	appraisal review board under Section 41.01(c) and rescind
120	120	procedural rules adopted by the appraisal review board that are not
121	121	in compliance with the model hearing procedures prepared by the
122	122	comptroller under Section 5.103;
123	123	(2) schedule a hearing on a protest as required by
124	124	Section 41.45;
125	125	(3) deliver information to the property owner in the
126	126	manner required by Section 41.461;
127	127	(4) allow the property owner to offer evidence,
128	128	examine or cross-examine witnesses or other parties, and present
129	129	arguments as required by Section 41.66(b);
130	130	(5) set a hearing for a time and date certain and
131	131	postpone a hearing that does not begin within two hours of the
132	132	scheduled time as required by Section 41.66(i);
133	133	(6) schedule hearings on protests concerning multiple
134	134	properties identified in the same notice of protest on the same day
135	135	at the request of the property owner or the property owner's
136	136	designated agent as required by Section 41.66(j); [or]
137	137	(7) refrain from using or offering as evidence
138	138	information requested by the property owner under Section 41.461
139	139	that was not delivered to the property owner at least 14 days before
140	140	the hearing as required by Section 41.67(d); or
141	141	(8) for a protest on the ground of unequal appraisal of
142	142	property, use the appraised values of comparable properties as
143	143	corrected by:
144	144	(A) an agreement between the property owner or
145	145	the owner's agent and the chief appraiser; or
146	146	(B) a determination of the appraisal review
147	147	board.
148	148	SECTION 11. Section 42.23, Tax Code, is amended by adding
149	149	Subsections (i) and (j) to read as follows:
150	150	(i) The court may not order discovery unless the discovery
151	151	is requested by a party to the appeal.
152	152	(j) The court may not:
153	153	(1) impose deadlines for discovery related to an
154	154	expert witness, including deadlines for designating an expert
155	155	witness, that fall before the deadlines specified by the Texas
156	156	Rules of Civil Procedure; or
157	157	(2) otherwise accelerate discovery related to an
158	158	expert witness, unless agreed to by the parties.
159	159	SECTION 12. Section 1.111(k), Tax Code, as amended by this
160	160	Act, applies only to a written request for information made by a
161	161	chief appraiser on or after the effective date of this Act. A
162	162	written request for information made under that subsection before
163	163	the effective date of this Act is governed by the law in effect on
164	164	the date the request was made, and the former law is continued in
165	165	effect for that purpose.
166	166	SECTION 13. Section 5.041(e-4), Tax Code, as added by this
167	167	Act, applies only to a course provided under Section 5.041(a) or
168	168	(e-1), Tax Code, on or after January 1, 2024.
169	169	SECTION 14. Sections 41.45 and 41.47, Tax Code, as amended
170	170	by this Act, apply only to a protest under Chapter 41, Tax Code, for
171	171	which a notice of protest is filed by a property owner on or after
172	172	the effective date of this Act. A protest under Chapter 41, Tax
173	173	Code, for which a notice of protest is filed by a property owner
174	174	before the effective date of this Act was governed by the law in
175	175	effect on the date the notice of protest was filed, and the former
176	176	law is continued in effect for that purpose.
177	177	SECTION 15. Section 41.61(c), Tax Code, as amended by this
178	178	Act, applies only to a subpoena issued under that section on or
179	179	after the effective date of this Act. A subpoena issued under that
180	180	section before the effective date of this Act is governed by the law
181	181	in effect on the date the subpoena was issued, and the former law is
182	182	continued in effect for that purpose.
183	183	SECTION 16. Section 41A.011, Tax Code, as added by this Act,
184	184	and Section 41A.015(a), Tax Code, as amended by this Act, apply only
185	185	to a request for binding arbitration under Chapter 41A, Tax Code,
186	186	that is filed on or after January 1, 2024. A request for binding
187	187	arbitration under Chapter 41A, Tax Code, that is filed before
188	188	January 1, 2024, is governed by the law in effect on the date the
189	189	request was filed, and the former law is continued in effect for
190	190	that purpose.
191	191	SECTION 17. Section 42.23, Tax Code, as amended by this Act,
192	192	applies only to an appeal filed under Chapter 42, Tax Code, on or
193	193	after the effective date of this Act.
194	194	SECTION 18. This Act takes effect September 1, 2023.