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House Bill 994 |
House Author: Guillen et al. |
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Effective: Vetoed |
Senate Sponsor: Flores et al. |
House Bill 994 amends the Tax Code to add temporary provisions set to expire September 1, 2025, giving a property owner in Atascosa County the option to appeal certain appraisal review board (ARB) determinations to a justice court under certain conditions. On the expiration of those provisions, the bill requires the Office of Court Administration of the Texas Judicial System (OCA) to conduct a study on the effectiveness of those provisions in increasing court efficiency and improving property owners' ability to exercise their right to appeal an ARB determination and requires OCA to issue a report on the study to the appropriate standing legislative committees.
Governor's Reason for Veto: "The Tax Code permits homeowners to protest the appraised value of their property to an Appraisal Review Board and, if they are not satisfied with the Board's ruling, to appeal that ruling to district court or binding arbitration. House Bill 994 would have created an exception to this process for just one county, allowing homeowners in Atascosa County whose homes are valued at $500,000 or less to appeal to a justice of the peace, rather than to a district court or arbitration. The Legislature has not identified a reason to treat the residents of one county so differently, and to depart from uniform procedures for property tax appraisal and protest."