Texas Senate Bill SB43

Texas 2023 - 88th 3rd C.S.

• Filed: 10/9/23

Caption

Relating to expedited appeals of appraisal review board orders in certain appraisal districts.

Impact

The bill will mainly influence property tax appeals in districts located in counties with populations of less than 500,000 along the Gulf of Mexico. Specifically, it introduces measures that limit the appeal process to a defined 30 or 60-day timeframe, depending on the circumstances surrounding the appeal. These changes aim to alleviate the backlog of property tax appeals and litigation by ensuring that disputes over property valuations are resolved more expediently, which could lead to more predictable revenue flows for local governments.

Summary

Senate Bill 43 aims to expedite the appeals process of appraisal review board orders in certain Texas appraisal districts designated as affected. The bill proposes an amendment to the Government Code and Tax Code to streamline the resolution of civil actions that arise from these appeals, particularly addressing the rising issues of substantial litigation concerning contested property valuations. By establishing defined deadlines for filing petitions and resolutions, SB43 seeks to facilitate quicker outcomes for property owners and taxing authorities alike, enhancing the efficiency of the appraisal system.

Sentiment

The general sentiment surrounding SB43 appears to be supportive among those advocating for property owner rights and efficient state governance. Proponents argue that expedited appeals are necessary for alleviating administrative burdens and facilitating quicker resolutions for property owners facing disputes about their property values. Nevertheless, there may also be concerns regarding the changes, particularly from those who fear that such swift processes could potentially override fundamental rights in property dispute resolutions, especially for smaller property owners who might lack legal resources.

Contention

Notable points of contention in the discourse around SB43 center on the balance between efficiency and due process in property valuation hearings. Critics fear that the emphasis on expedited processes may compromise the thoroughness of reviews, potentially disadvantaging property owners who need more time to prepare their appeals. Additionally, the definition of 'affected appraisal districts' and the criteria for anticipated substantial litigation may lead to discussions on equity and the inclusivity of all property owners. Ultimately, while SB43 has the potential to modernize tax appeal procedures, the implications for equity and transparency are concerns that underscore the ongoing debate.

Texas Constitutional Statutes Affected

Government Code

• Chapter 22. Appellate Courts
  • Section: New Section

Tax Code

• Chapter 41. Local Review
  • Section: New Section

• Chapter 42. Judicial Review
  • Section: New Section