| 1 | 1 | | 89R5493 CJC-D |
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| 2 | 2 | | By: Hughes S.B. No. 982 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to appeals to justice courts of certain appraisal review |
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| 10 | 10 | | board orders. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Chapter 42, Tax Code, is amended by adding |
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| 13 | 13 | | Subchapter B-1 to read as follows: |
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| 14 | 14 | | SUBCHAPTER B-1. REVIEW OF CERTAIN APPRAISAL REVIEW BOARD ORDERS BY |
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| 15 | 15 | | JUSTICE COURT |
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| 16 | 16 | | Sec. 42.35. APPEALS TO JUSTICE COURT. (a) As an |
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| 17 | 17 | | alternative to bringing an appeal of an order of an appraisal review |
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| 18 | 18 | | board under Section 42.01(a)(1) to a district court as provided by |
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| 19 | 19 | | Subchapter B, a property owner may bring the appeal to a justice |
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| 20 | 20 | | court if: |
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| 21 | 21 | | (1) the appeal relates only to a determination of |
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| 22 | 22 | | appraised value, inequality of appraisal, or eligibility for an |
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| 23 | 23 | | exemption from taxation; and |
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| 24 | 24 | | (2) the amount of taxes due on the portion of the |
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| 25 | 25 | | taxable value of the property that is in dispute, calculated using |
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| 26 | 26 | | the preceding year's tax rates, is $20,000 or less. |
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| 27 | 27 | | (b) Venue of an action brought under Section 42.01(a)(1) in |
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| 28 | 28 | | justice court is in any justice precinct in which the property that |
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| 29 | 29 | | is the subject of the order being appealed is located. |
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| 30 | 30 | | (c) If the justice court determines that the justice court |
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| 31 | 31 | | does not have jurisdiction of the appeal, the court shall dismiss |
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| 32 | 32 | | the appeal. In that event, the property owner may appeal the order |
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| 33 | 33 | | to a district court by filing a petition for review with the |
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| 34 | 34 | | district court not later than the 30th day after the date of the |
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| 35 | 35 | | dismissal. |
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| 36 | 36 | | (d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to |
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| 37 | 37 | | an appeal brought under Section 42.01(a)(1) to a justice court in |
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| 38 | 38 | | the same manner as those sections apply to an appeal brought under |
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| 39 | 39 | | Section 42.01(a)(1) to a district court. |
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| 40 | 40 | | Sec. 42.36. REPRESENTATION IN JUSTICE COURT. In an appeal |
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| 41 | 41 | | brought under Section 42.01(a)(1) to a justice court, an appraisal |
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| 42 | 42 | | district may be, but is not required to be, represented by legal |
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| 43 | 43 | | counsel. |
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| 44 | 44 | | SECTION 2. The change in law made by this Act applies to the |
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| 45 | 45 | | appeal of an order of an appraisal review board without regard to |
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| 46 | 46 | | whether the order was issued before the effective date of this Act. |
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| 47 | 47 | | SECTION 3. This Act takes effect September 1, 2025. |
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