Texas 2023 - 88th 4th C.S.

Texas House Bill HB57

Filed

11/7/23

Out of House Committee

Voted on by House

Out of Senate Committee

Voted on by Senate

Governor Action

Bill Becomes Law

Caption

Relating to a requirement that an appraisal review board rely on an appraisal of residential real property prepared by an appraiser and submitted to the board by the property owner to determine a protest regarding the value of the property.

Impact

By instituting this requirement, HB 57 could significantly alter the landscape of property tax appraisal protests. It places greater importance on appraisals submitted by property owners, potentially empowering them in negotiations against appraisal districts. The bill also outlines procedures to ensure compliance with recognized standards of professional appraisal practice, which can lead to a more standardized approach in handling valuation disputes. Through this change, the bill aims to streamline the process, resulting in potentially quicker and more equitable resolutions for property owners contesting their property tax assessments.

Summary

House Bill 57 proposes a requirement for appraisal review boards in Texas to rely primarily on appraisals of residential real property prepared and submitted by property owners. This legislative effort aims to enhance the transparency and fairness of the appraisal protest process by ensuring that property owners have their valuation perspectives considered when disputing property tax appraisals. Specifically, if property owners provide a valid appraisal not less than 14 days before the hearing, the appraisal review board must favorably determine the protest and adjust the appraised value accordingly.

Sentiment

The sentiment surrounding HB 57 appears to be generally positive among property owners and those advocating for property rights, as they view the bill as a mechanism to correct perceived biases within the current appraisal process. Proponents argue that it promotes local agency and allows property owners a stronger voice in matters affecting their financial responsibilities. However, there may be concerns from appraisal districts and related entities about the implications this bill may have on their operational procedures and revenue assessments.

Contention

Notable points of contention could arise regarding the balance of power between property owners and appraisal districts. Opponents of the bill may argue that strengthening the influence of property-owner appraisals could lead to inconsistencies and challenges in maintaining fair property tax assessments statewide. Moreover, as the bill specifies penalties for violators who have a direct interest in the appraised value outcomes, scrutiny may arise over the enforcement of these penalties and the integrity of appraisal processes when contested.

Texas Constitutional Statutes Affected

Tax Code

Chapter 41. Local Review
- Section: New Section

Penal Code

Chapter 37. Perjury And Other Falsification
- Section: New Section

Companion Bills

No companion bills found.

Previously Filed As

TX HB53

TX HB13

TX HB5133

TX SB102

Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.

TX SB42

Relating to the calculation of certain ad valorem tax rates of a taxing unit for a year in which a property owner provides notice that the owner intends to appeal an order of an appraisal review board determining a protest by the owner regarding the appraisal of the owner's property.

TX HB1301

Relating to the duty of an appraisal review board to determine a motion or protest filed by a property owner and the right of the owner to appeal the board's determination.

TX HB523

Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.

TX SB3

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.

TX HB4860

Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

TX HB4263

Relating to the waiver under certain circumstances of the late-correction penalty if an appraisal roll is changed as a result of the filing of a motion with the appraisal review board to correct an error that resulted in an incorrect appraised value for an owner's property.