BILL ANALYSIS

S.B. 348

By: Springer

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

State law currently prohibits a photograph, sketch, or floor plan of an improvement to real property designed primarily for use as a human residence that is contained in an appraisal record from being posted on the Internet. Allowing a basic sketch of property to be posted online would enable a property owner to more easily access information that could assist the owner in protesting their property taxes. S.B. 348 seeks to allow certain street level photographs, field records, and overhead sketches in appraisal records to be posted online.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

S.B. 348 amends the Tax Code to exclude the following information in an appraisal record from the photographs, sketches, or floor plans of an improvement to real property designed primarily for use as a human residence that are prohibited under state law from being posted on the Internet:

· a street level photograph of only the exterior of a building; and

· a field record or overhead sketch of the property that depicts only the following:

o the outline of one or more buildings on the property;

o the general landscape features of the property, including ponds, pools, and walls; and

o the dimensions of or distances between the buildings and features depicted.

The bill revises the provision excluding an aerial photograph that depicts five or more separately owned buildings from that prohibition to make that exclusion applicable instead to an aerial photograph that depicts more than one separately owned building.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2023.