Texas 2025 - 89th Regular

Texas Senate Bill SB1052

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

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.

Impact

The passage of SB1052 would have significant implications for how tax rates are calculated in scenarios involving contested property valuations. Specifically, it mandates that electronic forms be utilized for tax rate calculations, enhancing efficiency and potentially improving accuracy. By streamlining the communication process between property owners and taxing units, the bill seeks to minimize discrepancies in appraisal processes, thereby impacting local government operations regarding property valuation and taxation.

Summary

Senate Bill 1052 aims to amend sections of the Texas Tax Code concerning the processes for calculating ad valorem tax rates when property owners intend to appeal decisions made by appraisal review boards. The bill introduces various definitions related to property valuation disputes, including 'affected taxing unit' and 'anticipated substantial litigation'. It requires that property owners notify the designated officers of the taxing units if they plan to escalate their disputes to appeals and outlines the necessary information they must provide, such as the total amount of uncontested taxable value of their property.

Contention

Notable points of contention surrounding SB1052 include concerns over its potential effects on local governance and property rights. Critics may argue that the requirements set forth could burden smaller property owners or those without sufficient resources to navigate the new regulations effectively. Supporters, however, believe the bill fosters transparency and fairness in the tax appeal process, seeking to prevent any undue advantage gained through protracted litigation without adequate disclosure of property values. These debates highlight the ongoing tension between ensuring equitable tax practices and maintaining streamlined regulatory processes.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 5. State Administration
    • Section: 07
  • Chapter 26. Assessment
    • Section: New Section
    • Section: 04
    • Section: 16
    • Section: 17
  • Chapter 41. Local Review
    • Section: New Section

Companion Bills

TX HB3093

Identical 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.

Previously Filed As

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 HB53

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.

TX HB57

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.

TX HB13

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.

TX HB5133

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.

TX HB4860

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

TX SB43

Relating to expedited appeals of appraisal review board orders in certain appraisal districts.

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 HB5054

Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.

TX SB2411

Relating to the deadline by which a property owner is required to notify an appraisal review board of the owner's intent to appear at a protest hearing by telephone conference call or videoconference.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.