Texas 2023 - 88th Regular

Texas House Bill HB5054

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

Caption

Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.

Impact

If enacted, HB 5054 will specifically impact how property owners engage with appraisal review boards during protest hearings related to property valuations. By shortening the notification window, the bill encourages more timely communication and may lead to greater participation in protest hearings. The legislation is expected to streamline administrative procedures within local appraisal districts while potentially enhancing the responsiveness of the board to property owners who prefer remote participation.

Summary

House Bill 5054, introduced by Representative Button, addresses the notification timeline for property owners wishing to appear at a protest hearing before an appraisal review board. The bill seeks to amend the current Tax Code regulations by reducing the notification period from ten days to five days prior to a scheduled protest hearing if the property owner intends to participate via telephone or videoconference. This adjustment is designed to make the process more accessible and efficient for property owners, allowing them to respond to appraisal decisions in a manner that best suits their needs.

Sentiment

The sentiment around HB 5054 appears to be largely positive, particularly among stakeholders advocating for property owner rights and accessibility in administrative processes. Many proponents view the bill as a progressive step toward accommodating the needs of modern taxpayers, reflecting an understanding of the growing preference for remote engagements. However, sentiments may vary among appraisal board officials who could be concerned about managing increased caseloads due to potentially more participants acting on shortened notice.

Contention

The primary point of contention surrounding HB 5054 may lay in the administrative implications of changing the notification timeline for protest hearings. Critics might argue that a shorter notification period could overwhelm appraisal review boards, reducing the quality of hearings and diluting the property owners' experiences. Additionally, there may be concerns about the fairness of a compressed timeline for property owners, especially those who may require more time to prepare their cases or to navigate the protest system.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 41. Local Review
    • Section: New Section

Companion Bills

TX SB2411

Identical Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.

Previously Filed As

TX SB2411

Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.

TX HB455

Relating to the authority of a property owner to participate by telephone conference call at a protest hearing by an appraisal review board.

TX SB1919

Relating to the authority of a property owner to participate by videoconference at a protest hearing by certain appraisal review boards.

TX HB5050

Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.

TX SB2410

Relating to notice by an appraisal review board that a protest has been dismissed because of failure by the property owner or the owner's designated agent to appear at the hearing on the protest.

TX HB4269

Relating to the procedure to be used by an appraisal review board to conduct a hearing on a protest.

TX HB3093

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX HB3094

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX SB1051

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX SB1052

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

Similar Bills

No similar bills found.