| 1 | 1 | | H.B. No. 4101 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the matters that may be the subject of limited binding |
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| 6 | 6 | | arbitration to compel compliance with procedural requirements |
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| 7 | 7 | | related to protests before appraisal review boards. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. The heading to Section 41A.015, Tax Code, is |
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| 10 | 10 | | amended to read as follows: |
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| 11 | 11 | | Sec. 41A.015. LIMITED BINDING ARBITRATION TO COMPEL |
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| 12 | 12 | | COMPLIANCE WITH [CERTAIN] PROCEDURAL REQUIREMENTS RELATED TO |
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| 13 | 13 | | PROTESTS. |
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| 14 | 14 | | SECTION 2. Section 41A.015(a), Tax Code, is amended to read |
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| 15 | 15 | | as follows: |
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| 16 | 16 | | (a) A property owner who has filed a notice of protest under |
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| 17 | 17 | | Chapter 41 may file a request for limited binding arbitration under |
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| 18 | 18 | | this section to compel the appraisal review board or chief |
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| 19 | 19 | | appraiser, as appropriate, to: |
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| 20 | 20 | | (1) comply with the hearing procedures adopted by the |
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| 21 | 21 | | appraisal review board under Section 41.01(c) and rescind |
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| 22 | 22 | | procedural rules adopted by the appraisal review board that are not |
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| 23 | 23 | | in compliance with the model hearing procedures prepared by the |
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| 24 | 24 | | comptroller under Section 5.103; |
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| 25 | 25 | | (2) schedule a hearing on a protest as required by |
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| 26 | 26 | | Section 41.45; |
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| 27 | 27 | | (3) deliver information to the property owner in the |
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| 28 | 28 | | manner required by Section 41.461; |
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| 29 | 29 | | (4) allow the property owner to offer evidence, |
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| 30 | 30 | | examine or cross-examine witnesses or other parties, and present |
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| 31 | 31 | | arguments as required by Section 41.66(b); |
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| 32 | 32 | | (5) set a hearing for a time and date certain and |
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| 33 | 33 | | postpone a hearing that does not begin within two hours of the |
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| 34 | 34 | | scheduled time as required by Section 41.66(i); |
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| 35 | 35 | | (6) schedule hearings on protests concerning multiple |
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| 36 | 36 | | properties identified in the same notice of protest on the same day |
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| 37 | 37 | | at the request of the property owner or the property owner's |
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| 38 | 38 | | designated agent as required by Section 41.66(j); or |
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| 39 | 39 | | (7) refrain from using or offering as evidence |
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| 40 | 40 | | information requested by the property owner under Section 41.461 |
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| 41 | 41 | | that was not delivered to the property owner at least 14 days before |
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| 42 | 42 | | the hearing as required by Section 41.67(d). |
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| 43 | 43 | | SECTION 3. The change in law made by this Act applies only |
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| 44 | 44 | | to a request for limited binding arbitration under Section 41A.015, |
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| 45 | 45 | | Tax Code, related to a protest under Chapter 41 of that code for |
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| 46 | 46 | | which a notice of protest is filed by a property owner on or after |
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| 47 | 47 | | the effective date of this Act. A request for limited binding |
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| 48 | 48 | | arbitration related to a protest for which a notice of protest was |
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| 49 | 49 | | filed by a property owner before the effective date of this Act is |
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| 50 | 50 | | governed by the law in effect on the date the notice of protest was |
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| 51 | 51 | | filed, and the former law is continued in effect for that purpose. |
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| 52 | 52 | | SECTION 4. This Act takes effect January 1, 2024. |
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| 53 | 53 | | ______________________________ ______________________________ |
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| 54 | 54 | | President of the Senate Speaker of the House |
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| 55 | 55 | | I certify that H.B. No. 4101 was passed by the House on April |
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| 56 | 56 | | 25, 2023, by the following vote: Yeas 147, Nays 0, 1 present, not |
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| 57 | 57 | | voting. |
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| 58 | 58 | | ______________________________ |
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| 59 | 59 | | Chief Clerk of the House |
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| 60 | 60 | | I certify that H.B. No. 4101 was passed by the Senate on May |
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| 61 | 61 | | 16, 2023, by the following vote: Yeas 31, Nays 0. |
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| 62 | 62 | | ______________________________ |
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| 63 | 63 | | Secretary of the Senate |
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| 64 | 64 | | APPROVED: _____________________ |
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| 65 | 65 | | Date |
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| 66 | 66 | | _____________________ |
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| 67 | 67 | | Governor |
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