Texas House Bill HB1745

Texas 2025 - 89th Regular

• Filed: 1/7/25

Caption

Relating to the procedure for protests before appraisal review boards.

Impact

The implementation of HB 1745 is expected to have significant effects on state laws related to property appraisal and taxation. By improving the efficiency of the appraisal protest process, it aims to make the process more accessible for property owners. The prescribed timelines provide greater assurance that protests will be addressed in a reasonable time frame, thereby potentially reducing the backlog of cases that appraisal review boards face. The amendments also reinforce the requirement for transparency in the appraisal process, requiring chief appraisers to provide necessary documentation and summaries to property owners prior to hearings.

Summary

House Bill 1745 aims to amend the procedures for protests before appraisal review boards in Texas. Specifically, it revises Section 41.45 of the Tax Code, establishing guidelines for scheduling hearings related to property value protests. The bill mandates that the appraisal review board must schedule hearings expediently, setting specific timelines based on when the notice of protest is filed. These changes are designed to streamline the protest process and ensure timely hearings, which could enhance property owners' ability to challenge appraisals effectively.

Contention

One of the notable points of discussion surrounding HB 1745 pertains to the balance between expediting the protest process and ensuring that property owners have adequate time and resources to prepare their cases. Critics may argue that while the bill intends to simplify procedures, there is a risk of reducing the amount of time available for property owners to gather information necessary to challenge appraisals effectively. Additionally, stakeholders will be concerned about the resources required to implement these changes, as appraisal review boards may need to adapt their operations to comply with the new timelines. The transition to a more structured process may invite scrutiny from both property owners and appraisal officials regarding its practicality and overall effectiveness.

Texas Constitutional Statutes Affected

Tax Code

• Chapter 41. Local Review
  • Section: New Section
  • Section: 461