BILL ANALYSIS

S.B. 1923

By: Springer

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Chief appraisers have a limited right to appeal an order of the appraisal review board determining a taxpayer protest. In 2007, in response to concerns legislators had about potential abuses of this right of certain chief appraisers, the legislature restricted chief appraisers' right to bring such an appeal to orders involving property valued at $1 million dollars or more. S.B. 1923 seeks to stop continued abuses of this right to appeal by eliminating this right entirely.

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. 1923 repeals Tax Code provisions entitling the chief appraiser of an appraisal district, on written approval of the district's board of directors, to appeal an order of the district's appraisal review board (ARB) determining a qualifying taxpayer protest or a taxpayer's motion to change the appraisal roll. The bill amends the Tax Code to prohibit a chief appraiser, appraisal district, or ARB from bringing a counterclaim in an appeal of an order brought before a district court. The bill's provisions apply only to an appeal that is filed on or after the bill's effective date. An appeal filed before the bill's effective date is governed by the law in effect on the date the appeal was filed, and the former law is continued in effect for that purpose.

S.B. 1923 repeals Section 42.02, Tax Code.   

EFFECTIVE DATE

September 1, 2023.