| 1 | | - | By: Sparks, Flores, West S.B. No. 472 |
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| 1 | + | By: Sparks S.B. No. 472 |
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| 2 | + | (In the Senate - Filed November 22, 2024; February 3, 2025, |
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| 3 | + | read first time and referred to Committee on Local Government; |
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| 4 | + | March 24, 2025, reported favorably by the following vote: Yeas 6, |
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| 5 | + | Nays 1; March 24, 2025, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 4 | 7 | | |
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| 5 | 8 | | |
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| 6 | 9 | | A BILL TO BE ENTITLED |
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| 7 | 10 | | AN ACT |
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| 8 | 11 | | relating to the right of the chief appraiser of an appraisal |
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| 9 | 12 | | district, the appraisal district, or the appraisal review board of |
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| 10 | 13 | | the appraisal district to bring certain claims in an appeal of an |
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| 11 | 14 | | order of the appraisal review board. |
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| 12 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 16 | | SECTION 1. Section 42.21(b), Tax Code, is amended to read as |
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| 14 | 17 | | follows: |
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| 15 | 18 | | (b) [A petition for review brought under Section 42.02 must |
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| 16 | 19 | | be brought against the owner of the property involved in the |
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| 17 | 20 | | appeal.] A petition for review brought under Section 42.031 must be |
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| 18 | 21 | | brought against the appraisal district and against the owner of the |
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| 19 | 22 | | property involved in the appeal. A petition for review brought |
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| 20 | 23 | | under Section 42.01(a)(2) or 42.03 must be brought against the |
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| 21 | 24 | | comptroller. Any other petition for review under this chapter must |
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| 22 | 25 | | be brought against the appraisal district. A petition for review |
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| 23 | 26 | | may not be brought against the appraisal review board. An appraisal |
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| 24 | 27 | | district may hire an attorney that represents the district to |
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| 25 | 28 | | represent the appraisal review board established for the district |
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| 26 | 29 | | to file an answer and obtain a dismissal of a suit filed against the |
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| 27 | 30 | | appraisal review board in violation of this subsection. |
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| 28 | 31 | | SECTION 2. Section 42.23, Tax Code, is amended by adding |
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| 29 | 32 | | Subsection (j) to read as follows: |
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| 30 | 33 | | (j) A chief appraiser, appraisal district, or appraisal |
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| 31 | 34 | | review board may not bring a counterclaim in an appeal brought under |
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| 32 | 35 | | this chapter. |
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| 33 | 36 | | SECTION 3. Section 42.02, Tax Code, is repealed. |
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| 34 | 37 | | SECTION 4. The changes in law made by this Act apply only to |
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| 35 | 38 | | an appeal that is filed on or after the effective date of this Act. |
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| 36 | 39 | | An appeal filed before the effective date of this Act is governed by |
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| 37 | 40 | | the law in effect on the date the appeal was filed, and the former |
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| 38 | 41 | | law is continued in effect for that purpose. |
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| 39 | 42 | | SECTION 5. This Act takes effect September 1, 2025. |
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