By: Cain S.B. No. 1737
2001S0482/1
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to a property owner's right of access to records and
1-3 information used in appraising property for property taxation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 25.195, Tax Code, is amended by amending
1-6 Subsection (a) and adding Subsection (c) to read as follows:
1-7 (a) After the chief appraiser has submitted the appraisal
1-8 records to the appraisal review board as provided by Section
1-9 25.22(a), a property owner or the owner's designated agent is
1-10 entitled to [may] inspect and copy the appraisal records relating
1-11 to property of the property owner, together with supporting data,
1-12 schedules, and, except as provided by Subsection (b), any other
1-13 material or information held by the chief appraiser or required by
1-14 Section 25.01(c) to be available to the chief appraiser, including
1-15 material or information obtained under Section 22.27, that is
1-16 obtained or used in making appraisals for the appraisal records
1-17 relating to that property.
1-18 (c) A property owner or the designated agent of an owner
1-19 whose property is appraised by a private appraisal firm under an
1-20 appraisal district contract for appraisal services is entitled to
1-21 inspect and copy, at the office of the appraisal firm, all
1-22 information the appraisal firm considers in appraising the
1-23 property, including the appraisal demonstrating the approaches to
1-24 value used and the calculations made and personal notes,
1-25 correspondence, working papers, and thought processes. The
2-1 appraisal firm shall make the information available for inspection
2-2 and copying within 15 days after the date the owner or agent
2-3 delivers a written request to inspect the information unless the
2-4 owner or agent agrees in writing to a later date. If a property
2-5 owner or agent states under oath in a document filed with an
2-6 appraisal review board in connection with a proceeding initiated
2-7 under Chapter 41 or Section 25.25 that an appraisal firm has not
2-8 allowed inspection and copying of information as required by this
2-9 subsection, the board may not hold a hearing concerning the merits
2-10 of any claim relating to the property and may not approve the
2-11 appraisal records relating to the property until it has determined
2-12 in a hearing that the appraisal firm has allowed inspection and
2-13 copying as required by this subsection or the owner or agent has
2-14 withdrawn the protest or motion that initiated the proceeding.
2-15 SECTION 2. This Act takes effect immediately if it receives
2-16 a vote of two-thirds of all the members elected to each house, as
2-17 provided by Section 39, Article III, Texas Constitution. If this
2-18 Act does not receive the vote necessary for immediate effect, this
2-19 Act takes effect September 1, 2001.