| 1 | 1 | | By: Geren H.B. No. 1284 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the duty of an appraisal review board to determine a |
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| 9 | 9 | | motion or protest filed by a property owner and the right of the |
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| 10 | 10 | | owner to appeal the board's determination. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 25.25, Tax Code, is amended by adding |
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| 13 | 13 | | Subsection (m-1) to read as follows: |
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| 14 | 14 | | (m-1) The appraisal review board shall consider and |
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| 15 | 15 | | determine by written order a motion timely filed by a property owner |
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| 16 | 16 | | under this section. The property owner may appeal the order under |
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| 17 | 17 | | Chapter 42. The appraisal review board may not determine that a |
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| 18 | 18 | | property owner has forfeited the right to: |
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| 19 | 19 | | (1) file the motion; or |
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| 20 | 20 | | (2) have the motion considered and determined by the |
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| 21 | 21 | | board, except as provided by Section 25.26. |
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| 22 | 22 | | SECTION 2. Section 41.01, Tax Code, is amended by adding |
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| 23 | 23 | | Subsection (f) to read as follows: |
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| 24 | 24 | | (f) The appraisal review board shall consider and determine |
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| 25 | 25 | | by written order as provided by Section 41.47 a protest timely filed |
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| 26 | 26 | | under this chapter. The property owner may appeal the order under |
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| 27 | 27 | | Chapter 42. The board may not determine that a property owner has |
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| 28 | 28 | | forfeited the right to: |
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| 29 | 29 | | (1) file the protest; or |
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| 30 | 30 | | (2) have the protest considered and determined by the |
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| 31 | 31 | | board, except as provided by Section 41.4115. |
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| 32 | 32 | | SECTION 3. Section 25.25(m-1), Tax Code, as added by this |
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| 33 | 33 | | Act, applies only to a motion to correct an appraisal roll filed |
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| 34 | 34 | | under Section 25.25, Tax Code, on or after the effective date of |
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| 35 | 35 | | this Act. |
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| 36 | 36 | | SECTION 4. Section 41.01(f), Tax Code, as added by this Act, |
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| 37 | 37 | | applies only to a protest under Chapter 41, Tax Code, for which a |
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| 38 | 38 | | notice of protest is filed on or after the effective date of this |
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| 39 | 39 | | Act. |
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| 40 | 40 | | SECTION 5. This Act takes effect immediately if it receives |
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| 41 | 41 | | a vote of two-thirds of all the members elected to each house, as |
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| 42 | 42 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 43 | 43 | | Act does not receive the vote necessary for immediate effect, this |
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| 44 | 44 | | Act takes effect September 1, 2025. |
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