SRC-PNG S.B. 1469 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1469
76R8922 JD-FBy: Harris
Intergovernmental Relations
3/22/1999
As Filed


DIGEST 

Currently, under Texas law, a property owner is entitled to file a protest
if the chief appraisers choose to use the average of appraisals from two or
more appraisal districts for a property located in two or more appraisal
districts.  However, current law is silent on whether a property owner has
the right to protest when the chief appraisers reach an agreement regarding
the property's value; and on deadlines for entering a protest determined
value on the appraisal role.  This bill would clarify that a property owner
has the right to protest a property value, even when the value was
determined by agreement of the chief appraisers of the appraisal districts,
and would specify the applicable deadlines for placing protest determined
values on the appraisal roll. 

PURPOSE

As proposed, S.B. 1469 clarifies that a property owner has the right to
protest a property value even when the value was determined by agreement of
the chief appraisers of the appraisal districts, and specifies the
applicable deadlines for placing protest determined values on the appraisal
roll. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sec.  6.025(f), Tax Code, to provide that the owner of
property appraised by more than one appraisal district, rather than the
owner of property for which the appraised value is determined under
Subsection (e), is entitled to file a protest in relation to the property
with the appraisal review board of any appraisal district by which the
property is appraised, rather than in which the property is located.
Requires the chief appraiser of every appraisal district by which the
property is appraised to enter that appraised value of the property on the
appraisal records of the appraisal district and on the appraisal roll of
the appraisal district, if the appraisal roll has been prepared, if the
appraisal review board or a court on appeal of the protest determines a
different appraised value for the property pursuant to the protest or
appeal.  Makes conforming changes. 

SECTION 2.  Amends Section 26.15(b), Tax Code, to make conforming changes.

SECTION 3.  Effective date: January 1, 2000.
Makes application of this Act prospective.

SECTION 4.Emergency clause.