| 1 | 1 | | H.B. No. 796 |
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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 creation and maintenance by an appraisal district |
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| 6 | 6 | | of a publicly available Internet database of information regarding |
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| 7 | 7 | | protest hearings conducted by the appraisal review board |
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| 8 | 8 | | established for the district. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 26.17(c), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (c) The database must provide a link to: |
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| 13 | 13 | | (1) the Internet website used by each taxing unit in |
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| 14 | 14 | | which the property is located to post the information described by |
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| 15 | 15 | | Section 26.18; and |
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| 16 | 16 | | (2) the Internet database created by the chief |
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| 17 | 17 | | appraiser under Section 41.13 that contains information regarding |
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| 18 | 18 | | protest hearings conducted by the appraisal review board |
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| 19 | 19 | | established for the appraisal district. |
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| 20 | 20 | | SECTION 2. Subchapter A, Chapter 41, Tax Code, is amended by |
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| 21 | 21 | | adding Section 41.13 to read as follows: |
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| 22 | 22 | | Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief |
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| 23 | 23 | | appraiser of each appraisal district shall create and maintain a |
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| 24 | 24 | | publicly available and searchable Internet database that contains |
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| 25 | 25 | | information regarding protest hearings conducted by the appraisal |
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| 26 | 26 | | review board established for the district. |
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| 27 | 27 | | (b) For each protest hearing conducted by the appraisal |
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| 28 | 28 | | review board, the database must contain: |
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| 29 | 29 | | (1) the name of each board member who attended the |
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| 30 | 30 | | hearing; |
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| 31 | 31 | | (2) the date and time of the hearing; |
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| 32 | 32 | | (3) the account number and category for the property |
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| 33 | 33 | | that was the subject of the hearing; |
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| 34 | 34 | | (4) the appraised value according to the appraisal |
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| 35 | 35 | | district and the property owner's asserted value of the property |
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| 36 | 36 | | that was the subject of the hearing; and |
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| 37 | 37 | | (5) the board's determination of the protest, |
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| 38 | 38 | | including the board's determination of the value of the property if |
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| 39 | 39 | | the hearing was to consider a protest regarding appraised value. |
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| 40 | 40 | | (c) The chief appraiser shall update the database not later |
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| 41 | 41 | | than October 1 of each year. |
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| 42 | 42 | | (d) Beginning on January 1, 2025, the database shall include |
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| 43 | 43 | | information for protests relating to the most recent tax year and |
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| 44 | 44 | | each tax year thereafter until the database includes information |
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| 45 | 45 | | for protests relating to the most recent five tax years. |
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| 46 | 46 | | (e) Beginning on January 1, 2030, the database shall include |
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| 47 | 47 | | information for protests relating to the previous five tax years. |
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| 48 | 48 | | SECTION 3. Not later than the effective date of this Act, |
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| 49 | 49 | | the chief appraiser of each appraisal district shall create and |
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| 50 | 50 | | make available to the public the Internet database required by |
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| 51 | 51 | | Section 41.13, Tax Code, as added by this Act. |
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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. 796 was passed by the House on April |
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| 56 | 56 | | 5, 2023, by the following vote: Yeas 146, Nays 0, 2 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. 796 was passed by the Senate on May |
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| 61 | 61 | | 12, 2023, by the following vote: Yeas 30, 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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