88R3628 MLH-D
By: Button H.B. No. 796
A BILL TO BE ENTITLED
AN ACT
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.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 41, Tax Code, is amended by
adding Section 41.13 to read as follows:
Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief
appraiser of each appraisal district shall create and maintain a
publicly available and searchable Internet database that contains
information regarding protest hearings conducted by the appraisal
review board established for the district.
(b) For each protest hearing conducted by the appraisal
review board, the database must contain:
(1) the name of each appraisal review board member who
attended the hearing;
(2) the date and time of the hearing;
(3) the account number and category for the property
that was the subject of the hearing;
(4) the appraised value according to the appraisal
district and the property owner's asserted value of the property
that was the subject of the hearing; and
(5) the appraisal review board's determination of the
protest, including the board's determination of the value of the
property if the hearing was to consider a protest regarding
appraised value.
(c) The information required to be included in the database
regarding a hearing shall be promptly entered in the database after
the conclusion and determination of the hearing.
(d) The database may, but is not required to, include
information for protests relating to a tax year preceding the 2024
tax year.
SECTION 2. Not later than January 1, 2024, the chief
appraiser of each appraisal district shall create and make
available to the public the Internet database required by Section
41.13, Tax Code, as added by this Act.
SECTION 3. This Act takes effect September 1, 2023.