Texas 2025 - 89th Regular

Texas House Bill HB1533 Compare Versions

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1	1	By: Button H.B. No. 1533
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6	6	A BILL TO BE ENTITLED
7	7	AN ACT
8	8	relating to the system for appraising property for ad valorem tax
9	9	purposes.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 1.07(d), Tax Code, is amended to read as
12	12	follows:
13	13	(d) A notice required by Section 11.43(q), 11.45(d),
14	14	23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),
15	15	23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent
16	16	by certified mail. A notice required by Section 25.23(c)
17	17	pertaining to property that was not on the appraisal roll in a prior
18	18	year because it was omitted from the roll must be sent by certified
19	19	mail.
20	20	SECTION 2. Section 1.111(k), Tax Code, is amended to read as
21	21	follows:
22	22	(k) On written request by the chief appraiser, an agent who
23	23	electronically submits a designation of agent form shall provide
24	24	the chief appraiser information concerning:
25	25	(1) the electronic signature of the person who signed
26	26	the form; and
27	27	(2) the date the person signed the form[; and
28	28	[(3) the Internet Protocol address of the computer the
29	29	person used to complete the form].
30	30	SECTION 3. Section 5.041, Tax Code, is amended by adding
31	31	Subsection (e-4) to read as follows:
32	32	(e-4) At least one trainer of the courses established under
33	33	Subsections (a) and (e-1) must be a taxpayer representative. An
34	34	individual is eligible to be a trainer who is a taxpayer
35	35	representative only if:
36	36	(1) the individual:
37	37	(A) resides in this state;
38	38	(B) is licensed to practice law in this state and
39	39	has practiced law in this state for at least five years; and
40	40	(C) has knowledge and experience in property tax
41	41	law; and
42	42	(2) the individual has not:
43	43	(A) represented an appraisal district, appraisal
44	44	review board, or taxing unit in any capacity;
45	45	(B) served as an officer or employee of an
46	46	appraisal district; or
47	47	(C) served as a member of an appraisal review
48	48	board.
49	49	SECTION 4. Subchapter A, Chapter 6, Tax Code, is amended by
50	50	adding Section 6.17 to read as follows:
51	51	Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS
52	52	DISTRICTS. An appraisal district established in a county with a
53	53	population of 120,000 or more shall maintain an Internet website.
54	54	SECTION 5. Section 25.02, Tax Code, is amended by adding
55	55	Subsection (a-1) to read as follows:
56	56	(a-1) This subsection applies only to an appraisal district
57	57	established in a county with a population of 120,000 or more. The
58	58	chief appraiser shall post on the appraisal district's Internet
59	59	website the district's appraisal records, other than records that
60	60	are confidential under law, and must update the posted records at
61	61	least once each week to include any change in the appraised value of
62	62	property.
63	63	SECTION 6. Section 41.45(b-1), Tax Code, as amended by
64	64	Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th
65	65	Legislature, Regular Session, 2021, is reenacted and amended to
66	66	read as follows:
67	67	(b-1) An appraisal review board shall conduct a hearing on a
68	68	protest by telephone conference call or by videoconference, as
69	69	specified by the property owner at the owner's election, if the
70	70	property owner notifies the board that the property owner intends
71	71	to appear by telephone conference call or videoconference in the
72	72	owner's notice of protest or by written notice filed with the board
73	73	not later than the fifth [10th] day before the date of the hearing.
74	74	SECTION 7. Section 41.47(a), Tax Code, is amended to read as
75	75	follows:
76	76	(a) The appraisal review board hearing a protest shall
77	77	determine the protest and make its decision by written order. If
78	78	the board dismisses the protest on jurisdictional grounds, the
79	79	board shall make its decision by written order and shall state in
80	80	the order the grounds for its determination.
81	81	SECTION 8. Section 41.61(c), Tax Code, is amended to read as
82	82	follows:
83	83	(c) An appraisal review board may not issue a subpoena under
84	84	this section unless the board holds a hearing at which the board
85	85	determines that good cause exists for the issuance of the subpoena.
86	86	The appraisal review board before which a good cause hearing is
87	87	scheduled shall deliver written notice to the party being
88	88	subpoenaed and parties to the protest of the date, time, and place
89	89	of the hearing. The board shall deliver the notice not later than
90	90	the 15th [5th] day before the date of the good cause hearing. The
91	91	party being subpoenaed must have an opportunity to be heard at the
92	92	good cause hearing.
93	93	SECTION 9. Chapter 41A, Tax Code, is amended by adding
94	94	Section 41A.011 to read as follows:
95	95	Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY.
96	96	(a) As an alternative to filing an appeal under Section 42.015, a
97	97	person leasing property who is contractually obligated to reimburse
98	98	the property owner for taxes imposed on the property is entitled to
99	99	appeal through binding arbitration under this chapter an appraisal
100	100	review board order determining a protest concerning the appraised
101	101	or market value of property if:
102	102	(1) the protest was brought by:
103	103	(A) the person under Section 41.413; or
104	104	(B) the property owner if the property owner does
105	105	not appeal the order; and
106	106	(2) the appraised or market value, as applicable, of
107	107	the property as determined by the order is $5 million or less.
108	108	(b) A person appealing an order of the appraisal review
109	109	board under this section is considered the owner of the property for
110	110	purposes of the appeal. The comptroller shall deliver a copy of any
111	111	notice relating to the appeal to the owner of the property and to
112	112	the person bringing the appeal.
113	113	SECTION 10. Section 41A.015(a), Tax Code, is amended to
114	114	read as follows:
115	115	(a) A property owner who has filed a notice of protest under
116	116	Chapter 41 may file a request for limited binding arbitration under
117	117	this section to compel the appraisal review board or chief
118	118	appraiser, as appropriate, to:
119	119	(1) comply with the hearing procedures adopted by the
120	120	appraisal review board under Section 41.01(c) and rescind
121	121	procedural rules adopted by the appraisal review board that are not
122	122	in compliance with the model hearing procedures prepared by the
123	123	comptroller under Section 5.103;
124	124	(2) schedule a hearing on a protest as required by
125	125	Section 41.45;
126	126	(3) deliver information to the property owner in the
127	127	manner required by Section 41.461;
128	128	(4) allow the property owner to offer evidence,
129	129	examine or cross-examine witnesses or other parties, and present
130	130	arguments as required by Section 41.66(b);
131	131	(5) set a hearing for a time and date certain and
132	132	postpone a hearing that does not begin within two hours of the
133	133	scheduled time as required by Section 41.66(i);
134	134	(6) schedule hearings on protests concerning multiple
135	135	properties identified in the same notice of protest on the same day
136	136	at the request of the property owner or the property owner's
137	137	designated agent as required by Section 41.66(j); [or]
138	138	(7) refrain from using or offering as evidence
139	139	information requested by the property owner under Section 41.461
140	140	that was not delivered to the property owner at least 14 days before
141	141	the hearing as required by Section 41.67(d); or
142	142	(8) for a protest on the ground of unequal appraisal of
143	143	property, use the appraised values of comparable properties as
144	144	corrected by:
145	145	(A) an agreement between the property owner or
146	146	the owner's agent and the chief appraiser; or
147	147	(B) a determination of the appraisal review
148	148	board.
149	149	SECTION 11. Section 42.23, Tax Code, is amended by adding
150	150	Subsections (i) and (j) to read as follows:
151	151	(i) The court may not order discovery unless the discovery
152	152	is requested by a party to the appeal.
153	153	(j) The court may not:
154	154	(1) impose deadlines for discovery related to an
155	155	expert witness, including deadlines for designating an expert
156	156	witness, that fall before the deadlines specified by the Texas
157	157	Rules of Civil Procedure; or
158	158	(2) otherwise accelerate discovery related to an
159	159	expert witness, unless agreed to by the parties.
160	160	SECTION 12. Section 1.111(k), Tax Code, as amended by this
161	161	Act, applies only to a written request for information made by a
162	162	chief appraiser on or after the effective date of this Act. A
163	163	written request for information made under that subsection before
164	164	the effective date of this Act is governed by the law in effect on
165	165	the date the request was made, and the former law is continued in
166	166	effect for that purpose.
167	167	SECTION 13. Section 5.041(e-4), Tax Code, as added by this
168	168	Act, applies only to a course provided under Section 5.041(a) or
169	169	(e-1), Tax Code, on or after January 1, 2026.
170	170	SECTION 14. Sections 41.45 and 41.47, Tax Code, as amended
171	171	by this Act, apply only to a protest under Chapter 41, Tax Code, for
172	172	which a notice of protest is filed by a property owner on or after
173	173	the effective date of this Act. A protest under Chapter 41, Tax
174	174	Code, for which a notice of protest is filed by a property owner
175	175	before the effective date of this Act was governed by the law in
176	176	effect on the date the notice of protest was filed, and the former
177	177	law is continued in effect for that purpose.
178	178	SECTION 15. Section 41.61(c), Tax Code, as amended by this
179	179	Act, applies only to a subpoena issued under that section on or
180	180	after the effective date of this Act. A subpoena issued under that
181	181	section before the effective date of this Act is governed by the law
182	182	in effect on the date the subpoena was issued, and the former law is
183	183	continued in effect for that purpose.
184	184	SECTION 16. Section 41A.011, Tax Code, as added by this Act,
185	185	and Section 41A.015(a), Tax Code, as amended by this Act, apply only
186	186	to a request for binding arbitration under Chapter 41A, Tax Code,
187	187	that is filed on or after January 1, 2026. A request for binding
188	188	arbitration under Chapter 41A, Tax Code, that is filed before
189	189	January 1, 2026, is governed by the law in effect on the date the
190	190	request was filed, and the former law is continued in effect for
191	191	that purpose.
192	192	SECTION 17. Section 42.23, Tax Code, as amended by this Act,
193	193	applies only to an appeal filed under Chapter 42, Tax Code, on or
194	194	after the effective date of this Act.
195	195	SECTION 18. This Act takes effect September 1, 2025.