LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION March 19, 2025 TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1533 by Button (Relating to the system for appraising property for ad valorem tax purposes.), As Introduced No significant fiscal implication to the State is anticipated. The bill would require a notice regarding property not on the appraisal roll in the preceding year due to omission be sent by certified mail.The bill would remove the requirement that a designation of agent form sent electronically contain the internet protocol address of the computer the person used to complete the form.The bill would require at least one trainer for each appraisal review board (ARB) member training course be a taxpayer representative. The bill would provide trainer qualification criteria.The bill would require an appraisal district located in a county with a population of 120,000 or more to maintain an Internet website and post the district's appraisal records. The bill requires the website to be continuously updated to include any change in the appraised value of property.The bill would reduce the notice a property owner is required to give to attend a protest meeting via teleconference or videoconference from the 10th to the 5th day before the hearing date. The bill would further require the ARB to notify a property owner of its decision to dismiss a protest on jurisdictional grounds by written order and to state in the order the grounds for its determination. The bill increases the time required for the ARB to give notice of a good cause hearing for issuance of a subpoena from 5 to 15 days before the hearing date.The bill would allow a person leasing property who is contractually obligated to reimburse the property owner for property taxes to file an appeal of an ARB determination of a protest on the appraised or market value of the property through binding arbitration under certain circumstances. The Comptroller must deliver a copy of any notice relating to an appeal to both the property owner and the person appealing. The bill expands the reasons for which a property owner who filed a protest may request limited binding arbitration to compel the ARB or chief appraiser to comply with hearing procedures adopted by the ARB and rescind procedural rules not in compliance with the Comptroller's model hearing procedures or, for protests on the grounds of unequal property appraisal, to require the use of appraised values of comparable properties as corrected by an agreement between the property owner or the owner's agent and the chief appraiser or an ARB determination.The bill would add the district court cannot order discovery unless the discovery is requested by a party to the appeal. It cannot impose deadlines for discovery related to an expert witness, including deadlines for designating an expert witness, that fall before the deadlines specified by the Texas Rules of Civil Procedure or otherwise accelerate discovery related to an expert witness, unless agreed to by the parties. Local Government ImpactNo significant fiscal implication to units of local government is anticipated. Source Agencies: b > td > 304 Comptroller of Public Accounts LBB Staff: b > td > JMc, KK, SD, BRI
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION
March 19, 2025
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means FROM: Jerry McGinty, Director, Legislative Budget Board IN RE: HB1533 by Button (Relating to the system for appraising property for ad valorem tax purposes.), As Introduced
TO: Honorable Morgan Meyer, Chair, House Committee on Ways & Means
FROM: Jerry McGinty, Director, Legislative Budget Board
IN RE: HB1533 by Button (Relating to the system for appraising property for ad valorem tax purposes.), As Introduced
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Honorable Morgan Meyer, Chair, House Committee on Ways & Means
Jerry McGinty, Director, Legislative Budget Board
Jerry McGinty, Director, Legislative Budget Board
HB1533 by Button (Relating to the system for appraising property for ad valorem tax purposes.), As Introduced
HB1533 by Button (Relating to the system for appraising property for ad valorem tax purposes.), As Introduced
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would require a notice regarding property not on the appraisal roll in the preceding year due to omission be sent by certified mail.The bill would remove the requirement that a designation of agent form sent electronically contain the internet protocol address of the computer the person used to complete the form.The bill would require at least one trainer for each appraisal review board (ARB) member training course be a taxpayer representative. The bill would provide trainer qualification criteria.The bill would require an appraisal district located in a county with a population of 120,000 or more to maintain an Internet website and post the district's appraisal records. The bill requires the website to be continuously updated to include any change in the appraised value of property.The bill would reduce the notice a property owner is required to give to attend a protest meeting via teleconference or videoconference from the 10th to the 5th day before the hearing date. The bill would further require the ARB to notify a property owner of its decision to dismiss a protest on jurisdictional grounds by written order and to state in the order the grounds for its determination. The bill increases the time required for the ARB to give notice of a good cause hearing for issuance of a subpoena from 5 to 15 days before the hearing date.The bill would allow a person leasing property who is contractually obligated to reimburse the property owner for property taxes to file an appeal of an ARB determination of a protest on the appraised or market value of the property through binding arbitration under certain circumstances. The Comptroller must deliver a copy of any notice relating to an appeal to both the property owner and the person appealing. The bill expands the reasons for which a property owner who filed a protest may request limited binding arbitration to compel the ARB or chief appraiser to comply with hearing procedures adopted by the ARB and rescind procedural rules not in compliance with the Comptroller's model hearing procedures or, for protests on the grounds of unequal property appraisal, to require the use of appraised values of comparable properties as corrected by an agreement between the property owner or the owner's agent and the chief appraiser or an ARB determination.The bill would add the district court cannot order discovery unless the discovery is requested by a party to the appeal. It cannot impose deadlines for discovery related to an expert witness, including deadlines for designating an expert witness, that fall before the deadlines specified by the Texas Rules of Civil Procedure or otherwise accelerate discovery related to an expert witness, unless agreed to by the parties.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: b > td > 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: b > td > JMc, KK, SD, BRI
JMc, KK, SD, BRI