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House Bill 2282 |
House Author: Guillen |
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Effective: Vetoed |
Senate Sponsor: Uresti |
House Bill 2282 amends the Tax Code to require an appraisal review board and chief appraiser of an appraisal district to review the evidence or argument provided by a property owner protesting certain property tax appraisal determinations before the hearing on the protest. The bill also sets out temporary provisions authorizing a property owner, as an alternative to bringing an appeal of an order issued by an appraisal review board located in Atascosa County to a district court, to bring the appeal to a justice court in the county if the appeal relates only to a determination of appraised value or eligibility for a property tax exemption and the amount of tax in dispute is $5,000 or less.
Reason Given for Veto: "The Texas Tax Code allows all property owners in Texas to bring an appeal in district court to challenge an appraisal district decision regarding their property. These appeals are important matters for property owners, who deserve a fair and predictable process by which to challenge the actions of appraisal districts.
"House Bill 2282 departs from the uniform, statewide rules governing appraisal appeals by allowing property owners in just one of the State's 254 counties to file their appeals with a justice of the peace instead of a district court. Unlike district courts, justices of the peace generally do not serve an entire county; instead they serve a particular geographic district within the county. Yet House Bill 2282 would allow property owners to choose any justice of the peace in the county to hear their appeal. This would invite forum shopping and would allow a justice of the peace to make rulings about property in a part of the county he or she does not represent."