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Senate Bill 464 |
Senate Author: Deuell |
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Effective: 6-14-13 |
House Sponsor: Flynn |
Current law authorizes the Texas Department of Licensing and Regulation (TDLR) to dismiss certain complaints against property tax professionals under the Property Taxation Professional Certification Act without conducting a hearing and under certain conditions. Senate Bill 464 amends the Occupations Code to specify that TDLR is authorized to dismiss a complaint in part or entirely and to remove from the conditions under which TDLR is so authorized the condition that the complaint challenges only the appraised value of a property or another matter for which the Property Tax Code specifies a remedy and the condition that the disagreement not have been resolved in the complainant's favor by an appraisal review board or court. Furthermore, the bill requires TDLR, after investigation, to dismiss a complaint, in part or entirely, without conducting a hearing if the complaint challenges the imposition of or failure to waive penalties or interest, the appraised value of a property, the appraisal methodology, the grant or denial of a tax exemption, or any matter for which the Property Tax Code specifies a remedy and if the subject matter of the complaint has not been finally resolved in the complainant's favor by an appraisal review board, a taxing unit's governing body, an arbitrator, a court, or the State Office of Administrative Hearings. The bill also establishes certain exemptions from provisions relating to TDLR's authority to dismiss complaints against property tax professionals.