Texas Senate Bill SB2353

Texas 2023 - 88th Regular

• Filed: 3/10/23

Caption

Relating to appeals to justice courts of certain appraisal review board orders.

Impact

The legislative discussions surrounding SB2353 indicate a positive perception among proponents who argue that this bill enhances accessibility and efficiency in the legal system for property valuation disputes. By providing an alternative venue (justice courts), the intent is to alleviate some of the burden on district courts while also making the appeals process less daunting and more user-friendly for property owners. However, it also means that appeals concerning significant appraisals will likely continue to follow the traditional route to district courts.

Summary

Senate Bill 2353, known as SB2353, proposes to amend existing regulations concerning appeals to justice courts regarding certain appraisal review board orders. This bill allows property owners who are dissatisfied with property appraisals—specifically the assessed value or eligibility for a tax exemption—to appeal not only to district courts but also to justice courts, provided certain conditions are met. This change aims to facilitate easier access to judicial review for property owners involved in disputes over appraised property values, potentially streamlining the appeals process for cases where the financial stakes are lower, specifically where the taxes in question are $20,000 or less.

Sentiment

General sentiment around SB2353 appears to be favorable, particularly from those advocating for property rights and simplified governmental processes. Supporters commend the bill for potentially lowering legal expenses and expediting resolution times for appraisal disputes. Conversely, there are concerns raised by some stakeholders about whether the justice court level will be adequately equipped to handle these types of appeals, especially as they relate to more complex valuation issues.

Contention

Notable points of contention include discussions about the appropriateness of the justice court for these types of appeals, particularly regarding the qualifications of justices and the potential impact on the quality of appellate decisions. Critics question whether this could lead to inconsistencies and highlight the necessity of proper legal representation for appraisal districts, as the bill allows these districts the option to have legal counsel during appeals but does not require it. There are also questions about the effective date of this act and how it will retroactively apply to pending appeals, raising concerns about fairness to property owners and appraisal districts alike.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 42. Judicial Review
  • Section: New Section