By: Button, Shine, Noble, Turner, H.B. No. 3364
Neave Criado, et al.
A BILL TO BE ENTITLED
AN ACT
relating to the system for appraising property for ad valorem tax
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 1.07(d), Tax Code, is amended to read as
follows:
(d) A notice required by Section 11.43(q), 11.45(d),
23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
by certified mail. A notice required by Section 25.23(c)
pertaining to property that was not on the appraisal roll in a prior
year because it was omitted from the roll must be sent by certified
mail.
SECTION 2. Section 1.111(k), Tax Code, is amended to read as
follows:
(k) On written request by the chief appraiser, an agent who
electronically submits a designation of agent form shall provide
the chief appraiser information concerning:
(1) the electronic signature of the person who signed
the form; and
(2) the date the person signed the form[; and
[(3) the Internet Protocol address of the computer the
person used to complete the form].
SECTION 3. Section 5.041, Tax Code, is amended by adding
Subsection (e-4) to read as follows:
(e-4) At least one trainer of the courses established under
Subsections (a) and (e-1) must be a taxpayer representative. An
individual is eligible to be a trainer who is a taxpayer
representative only if:
(1) the individual:
(A) resides in this state;
(B) is licensed to practice law in this state and
has practiced law in this state for at least five years; and
(C) has knowledge and experience in property tax
law; and
(2) the individual has not:
(A) represented an appraisal district, appraisal
review board, or taxing unit in any capacity;
(B) served as an officer or employee of an
appraisal district; or
(C) served as a member of an appraisal review
board.
SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
adding Section 6.17 to read as follows:
Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS
DISTRICTS. An appraisal district established in a county with a
population of 120,000 or more shall maintain an Internet website.
SECTION 5. Section 25.02, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) This subsection applies only to an appraisal district
established in a county with a population of 120,000 or more. The
chief appraiser shall post on the appraisal district's Internet
website the district's appraisal records, other than records that
are confidential under law, and must update the posted records at
least once each week to include any change in the appraised value of
property.
SECTION 6. Section 41.45(b-1), Tax Code, as amended by
Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
Legislature, Regular Session, 2021, is reenacted and amended to
read as follows:
(b-1) An appraisal review board shall conduct a hearing on a
protest by telephone conference call or by videoconference, as
specified by the property owner at the owner's election, if the
property owner notifies the board that the property owner intends
to appear by telephone conference call or videoconference in the
owner's notice of protest or by written notice filed with the board
not later than the fifth [10th] day before the date of the hearing.
SECTION 7. Section 41.47(a), Tax Code, is amended to read as
follows:
(a) The appraisal review board hearing a protest shall
determine the protest and make its decision by written order. If the
board dismisses the protest on jurisdictional grounds, the board
shall make its decision by written order and shall state in the
order the grounds for its determination.
SECTION 8. Section 41.61(c), Tax Code, is amended to read as
follows:
(c) An appraisal review board may not issue a subpoena under
this section unless the board holds a hearing at which the board
determines that good cause exists for the issuance of the subpoena.
The appraisal review board before which a good cause hearing is
scheduled shall deliver written notice to the party being
subpoenaed and parties to the protest of the date, time, and place
of the hearing. The board shall deliver the notice not later than
the 15th [5th] day before the date of the good cause hearing. The
party being subpoenaed must have an opportunity to be heard at the
good cause hearing.
SECTION 9. Chapter 41A, Tax Code, is amended by adding
Section 41A.011 to read as follows:
Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
(a) As an alternative to filing an appeal under Section 42.015, a
person leasing property who is contractually obligated to reimburse
the property owner for taxes imposed on the property is entitled to
appeal through binding arbitration under this chapter an appraisal
review board order determining a protest concerning the appraised
or market value of property if:
(1) the protest was brought by:
(A) the person under Section 41.413; or
(B) the property owner if the property owner does
not appeal the order; and
(2) the appraised or market value, as applicable, of
the property as determined by the order is $5 million or less.
(b) A person appealing an order of the appraisal review
board under this section is considered the owner of the property for
purposes of the appeal. The comptroller shall deliver a copy of any
notice relating to the appeal to the owner of the property and to
the person bringing the appeal.
SECTION 10. Section 41A.015(a), Tax Code, is amended to
read as follows:
(a) A property owner who has filed a notice of protest under
Chapter 41 may file a request for limited binding arbitration under
this section to compel the appraisal review board or chief
appraiser, as appropriate, to:
(1) comply with the hearing procedures adopted by the
appraisal review board under Section 41.01(c) and rescind
procedural rules adopted by the appraisal review board that are not
in compliance with the model hearing procedures prepared by the
comptroller under Section 5.103;
(2) schedule a hearing on a protest as required by
Section 41.45;
(3) deliver information to the property owner in the
manner required by Section 41.461;
(4) allow the property owner to offer evidence,
examine or cross-examine witnesses or other parties, and present
arguments as required by Section 41.66(b);
(5) set a hearing for a time and date certain and
postpone a hearing that does not begin within two hours of the
scheduled time as required by Section 41.66(i);
(6) schedule hearings on protests concerning multiple
properties identified in the same notice of protest on the same day
at the request of the property owner or the property owner's
designated agent as required by Section 41.66(j); [or]
(7) refrain from using or offering as evidence
information requested by the property owner under Section 41.461
that was not delivered to the property owner at least 14 days before
the hearing as required by Section 41.67(d); or
(8) for a protest on the ground of unequal appraisal of
property, use the appraised values of comparable properties as
corrected by:
(A) an agreement between the property owner or
the owner's agent and the chief appraiser; or
(B) a determination of the appraisal review
board.
SECTION 11. Section 42.23, Tax Code, is amended by adding
Subsections (i) and (j) to read as follows:
(i) The court may not order discovery unless the discovery
is requested by a party to the appeal.
(j) The court may not:
(1) impose deadlines for discovery related to an
expert witness, including deadlines for designating an expert
witness, that fall before the deadlines specified by the Texas
Rules of Civil Procedure; or
(2) otherwise accelerate discovery related to an
expert witness, unless agreed to by the parties.
SECTION 12. Section 1.111(k), Tax Code, as amended by this
Act, applies only to a written request for information made by a
chief appraiser on or after the effective date of this Act. A
written request for information made under that subsection before
the effective date of this Act is governed by the law in effect on
the date the request was made, and the former law is continued in
effect for that purpose.
SECTION 13. Section 5.041(e-4), Tax Code, as added by this
Act, applies only to a course provided under Section 5.041(a) or
(e-1), Tax Code, on or after January 1, 2024.
SECTION 14. Sections 41.45 and 41.47, Tax Code, as amended
by this Act, apply only to a protest under Chapter 41, Tax Code, for
which a notice of protest is filed by a property owner on or after
the effective date of this Act. A protest under Chapter 41, Tax
Code, for which a notice of protest is filed by a property owner
before the effective date of this Act was governed by the law in
effect on the date the notice of protest was filed, and the former
law is continued in effect for that purpose.
SECTION 15. Section 41.61(c), Tax Code, as amended by this
Act, applies only to a subpoena issued under that section on or
after the effective date of this Act. A subpoena issued under that
section before the effective date of this Act is governed by the law
in effect on the date the subpoena was issued, and the former law is
continued in effect for that purpose.
SECTION 16. Section 41A.011, Tax Code, as added by this Act,
and Section 41A.015(a), Tax Code, as amended by this Act, apply only
to a request for binding arbitration under Chapter 41A, Tax Code,
that is filed on or after January 1, 2024. A request for binding
arbitration under Chapter 41A, Tax Code, that is filed before
January 1, 2024, is governed by the law in effect on the date the
request was filed, and the former law is continued in effect for
that purpose.
SECTION 17. Section 42.23, Tax Code, as amended by this Act,
applies only to an appeal filed under Chapter 42, Tax Code, on or
after the effective date of this Act.
SECTION 18. This Act takes effect September 1, 2023.