Texas 2023 - 88th Regular

Texas House Bill HB796

Filed
11/28/22  
Out of House Committee
3/24/23  
Voted on by House
4/5/23  
Out of Senate Committee
5/2/23  
Voted on by Senate
5/12/23  
Governor Action
5/27/23  

Caption

Relating to the creation and maintenance by an appraisal district of a publicly available Internet database of information regarding protest hearings conducted by the appraisal review board established for the district.

Impact

The implementation of HB 796 is expected to significantly impact state laws related to property taxation and appraisal processes. Starting January 1, 2024, the database will allow the public to access a comprehensive record of protest hearings, including details such as the appraised value, property owner's claimed value, and the determination made by the review board. This move is likely to promote accountability and fairness within appraisal districts, thereby addressing concerns voiced by property owners regarding the appraisal review process.

Summary

House Bill 796, sponsored by Representative Angie Chin Button, aims to enhance the transparency of the property appraisal process in Texas. The bill mandates that each appraisal district create and maintain a publicly available internet database that provides detailed information regarding protest hearings conducted by the respective appraisal review boards. This initiative is designed to empower taxpayers by making it easier for them to access relevant information about the valuation determinations affecting their properties.

Sentiment

Generally, the sentiment surrounding HB 796 is positive among stakeholders involved in property taxation, including taxpayer advocacy groups and appraisal officials. During discussions, supporters emphasized the need for greater transparency to mitigate the frustrations property owners often experience with the appraisal process. There were also suggestions for further improvements to the proposal, indicating an overall support for the bill while highlighting the importance of clarifying logistical details of database maintenance.

Contention

While most commentary favored the bill, there were points of contention regarding the practical implications of maintaining the database's accuracy and the ability of appraisers to timely update information each year. Some members of the appraisal community expressed concerns about the workload and technical resources required to implement such a database effectively. However, these discussions remained rooted in a desire to ensure that the legislation served its intended purpose of increasing transparency without overburdening appraisal districts.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 26. Assessment
    • Section: 17
    • Section: New Section
    • Section: New Section
    • Section: 17
  • Chapter 41. Local Review
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section
    • Section: New Section

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.