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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that certain appraisal districts provide |
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for electronic filing of and electronic communications regarding a |
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protest of appraised value by the owner of a residence homestead. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter C, Chapter 41, Tax Code, is amended by |
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adding Section 41.415 to read as follows: |
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Sec. 41.415. ELECTRONIC FILING OF NOTICE OF PROTEST. |
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(a) This section applies only to an appraisal district that: |
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(1) on January 1, 2008, maintained an Internet website |
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accessible to the public; or |
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(2) after that date established or establishes such an |
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Internet website. |
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(b) Each appraisal district shall implement a system that |
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allows the owner of a property that for the current tax year has |
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been granted a residence homestead exemption under Section 11.13, |
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in connection with the property, to electronically: |
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(1) file a notice of protest under Section 41.41(a)(1) |
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or (2) with the appraisal review board; |
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(2) receive and review comparable sales data and other |
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evidence that the chief appraiser intends to use at the protest |
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hearing before the board; |
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(3) receive, as applicable: |
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(A) a settlement offer from the district to |
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correct the appraisal records by changing the market value and, if |
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applicable, the appraised value of the property to the value as |
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redetermined by the district; or |
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(B) a notice from the district that a settlement |
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offer will not be made; and |
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(4) accept or reject a settlement offer received from |
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the appraisal district under Subdivision (3)(A). |
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(c) With each notice sent under Section 25.19 to an eligible |
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property owner, the chief appraiser shall include information about |
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the system required by this section, including instructions for |
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accessing and using the system. |
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(d) A notice of protest filed electronically under this |
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section must include, at a minimum: |
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(1) a statement as to whether the protest is brought |
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under Section 41.41(a)(1) or under Section 41.41(a)(2); |
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(2) a statement of the property owner's good faith |
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estimate of the value of the property; and |
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(3) an electronic mail address that the district may |
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use to communicate electronically with the property owner in |
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connection with the protest. |
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(e) If the property owner accepts a settlement offer made by |
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the appraisal district, the chief appraiser shall enter the |
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settlement in the appraisal records as an agreement made under |
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Section 1.111(e). |
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(f) If the property owner rejects a settlement offer, the |
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appraisal review board shall hear and determine the property |
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owner's protest in the manner otherwise provided by this subchapter |
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and Subchapter D. |
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(g) An appraisal district is not required to make the system |
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required by this section available to an owner of a residence |
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homestead located in an area in which the chief appraiser |
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determines that the factors affecting the market value of real |
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property are unusually complex. |
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(h) An electronic mail address provided by a property owner |
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to an appraisal district under Subsection (d)(3) is confidential |
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and may not be disclosed by the district. |
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(i) Notwithstanding Subsection (b), an appraisal district |
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established for a county having a population of 250,000 or less is |
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not required to implement the system required by this section |
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before January 1, 2013. This subsection expires January 1, 2014. |
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SECTION 2. Section 41.415, Tax Code, as added by this Act, |
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applies only to a tax year that begins on or after the effective |
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date of this Act. |
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SECTION 3. This Act takes effect January 1, 2011. |