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