Texas 2023 - 88th Regular

Texas Senate Bill SB2412

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

Caption

Relating to the procedure by which the chief appraiser of an appraisal district is required to notify an owner of property that has been omitted from the appraisal roll that the property is being added to the roll.

Impact

This legislation would lead to changes in the property tax administration process within Texas. By enforcing the use of certified mail for notifications about property omissions, the bill aims to enhance transparency and reliability in tax assessment communications. This could lead to better-informed property owners who are able to address potential tax implications in a timely manner. Consequently, it is expected to uphold property rights by ensuring that stakeholders are adequately informed about their property statuses.

Summary

SB2412 addresses the procedure through which the chief appraiser of an appraisal district must notify property owners regarding properties that have been omitted from the appraisal roll. Specifically, the bill mandates that any notification sent to the owner for a property that is newly added to the appraisal roll, due to its previous omission, must be delivered via certified mail. This change aims to ensure that property owners receive official and verifiable communication regarding the status of their property in the appraisal context.

Sentiment

The general sentiment around SB2412 seems to be supportive among legislators advocating for property rights and better communication between appraisal districts and property owners. The emphasis on certified mail suggests a move towards more formalized processes that respect the rights of property owners and provide them with documented proof of notifications. This enhances accountability on the appraisal districts’ part, which can cultivate trust between the state and its residents.

Contention

While there is strong support for the bill, some concerns may arise regarding the potential costs associated with sending certified mail for every property notification. Critics might argue that the additional administrative burden could strain appraisal district resources. However, the perceived benefits of improved communication and property owner awareness appear to far outweigh these potential drawbacks.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 1. General Provisions
    • Section: 07

Companion Bills

TX HB5059

Identical Relating to the procedure by which the chief appraiser of an appraisal district is required to notify an owner of property that has been omitted from the appraisal roll that the property is being added to the roll.

Similar Bills

No similar bills found.