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A BILL TO BE ENTITLED
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AN ACT
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relating to procedural changes to property tax protests and |
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appeals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. SECTION 41.47(f) Tax Code, is added to read as |
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follows: |
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(f) The appraisal review board order shall contain the |
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appraised value determined by the appraisal review board for each |
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account which was the subject of the protest. |
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SECTION 2. SECTION 42.21(e), Tax Code, is added to read as |
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follows: |
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(e) The court has jurisdiction over a timely petition if the |
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property identified in the petition was the subject of an appraisal |
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review board hearing and the issuance of an order determining |
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protest and the plaintiff identified in the petition was the owner |
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or lessee of the property on January 1st of the tax year, during the |
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tax year or identified on the appraisal roll. |
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SECTION 3. SECTION 42.23(f), Tax Code, is added to read as |
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follows: |
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(f) For purposes of a no evidence motion for summary |
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judgment filed by an appraisal district, the property owner or the |
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owner's agent may offer evidence of the market value or the equal |
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and uniform value of the property. |
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SECTION 4. SECTION 42.23(g) Tax Code, is added to read as |
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follows: |
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(g) Upon written request of either party filed with the |
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court, the other party shall agree to alternative dispute |
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resolution within 90 days of such request. If a party refuses to |
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agree to alternative dispute resolution, the court shall enter |
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orders requiring alternative dispute resolution and may impose |
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sanctions for failure to participate in alternative dispute |
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resolution. |
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SECTION 5. SECTION 42.23(h) Tax Code, is added to read as |
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follows: |
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(h) Notwithstanding any other statute to the contrary, for |
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purposes of an appeal under this chapter, an individual is not |
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required to be a licensed real estate appraiser to offer expert |
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testimony with regard to the market value or equal and uniform value |
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of a property. |
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SECTION 6. SECTION 42.26(e) Tax Code, is added to read as |
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follows: |
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(e) For purposes of this section, the value of the property |
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subject to the suit and the value of a comparable property or sample |
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property that is used for comparison must be the appraised value |
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determined by the appraisal review board rather than the appraised |
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value determined by the resolution of an appeal. |
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SECTION 7. SECTION 42.29(c), Tax Code, is added to read as |
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follows: |
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(c) The provisions of subsection (b) are not applicable if |
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the appraisal district refuses to enter into alternative dispute |
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resolution with the property owner within 240 days of the filing of |
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the lawsuit, refuses to hold a settlement conference with the |
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property owner within 240 days of filing of the lawsuit or refused |
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to hold an informal hearing on the property prior to the appraisal |
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review board hearing on the property. |
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SECTION 8. SECTION 42.43(b) Tax Code, is amended to read as |
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follows: |
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(b) For a refund made under this section, because an
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exemption under Section 11.20 that was denied by the chief
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appraiser or appraisal review board is granted, the taxing unit |
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shall include with the refund interest on the amount refunded |
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calculated at an annual rate that is equal to the auction average |
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rate quoted on a bank discount basis for three-month treasury bills |
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issued by the United States government, as published by the Federal |
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Reserve Board, for the week in which the taxes become delinquent, |
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but not more than 10 percent, calculated from the delinquency date |
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for the taxes until the date the refund is made. A taxing unit may |
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not agree as part of a settlement of a lawsuit to waive interest. |
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For any other refund made under this section, the taxing unit shall
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include with the refund interest on the amount refunded at an annual
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rate of eight percent, calculated from the delinquency date for the
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taxes until the date the refund is made.
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SECTION 9. This Act takes effect immediately if it receives |
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a vote of two-thirds of all members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |