|
INTRODUCED
|
HOUSE COMMITTEE
SUBSTITUTE
|
|
SECTION 1. Section 5.041, Tax
Code, is amended to read as follows:
(b)
A member of the appraisal review board established for an appraisal
district must complete the course established under Subsections (a) and
(e-1). A member of the appraisal review board may not participate in a
hearing conducted by the board unless the person has completed the course
established under Subsections (a) and (e-1) and has received
a certificate of course completion.
(b-1) At the conclusion of
a course established under Subsections (a)
and (e-1), each member of the appraisal review board in attendance
shall complete a statement, on a form prescribed by the comptroller,
indicating that the member will abide by the requirements of this title in
conducting hearings.
(e-2) During [As
soon as practicable after the beginning of] the second year and each year thereafter of an appraisal
review board member's term of office, the member must successfully complete
the course established under Subsection (e-1). A person who fails to [timely] complete the course
established under Subsection (e-1) may not participate in a
hearing conducted by the board and may not vote on any determination of
protest. Further, a person who fails to complete the courses established
under Subsections (a) and (e-1) may
not be reappointed to an additional term on the appraisal review board.
Appraisal review board members [If the person is reappointed to an additional
term on the appraisal review board, the person] must
successfully complete the course established under Subsection (e-1) in each
year the member continues to serve after
the first year of service.
(f) The comptroller may not
advise a property owner, a property owner's agent, the chief appraiser,
or an employee of an appraisal district [or an appraisal review
board] on a matter that the comptroller knows is the subject of a
protest to the appraisal review board. The comptroller may provide
advice to the appraisal review board as authorized by subsection (a)(4) of
this section and may communicate with the chairmen of appraisal review
boards and taxpayer liaison officers concerning complaints filed under
Section 6.052 of this code.
|
SECTION 1. Section 5.041, Tax
Code, is amended by adding Subsection (b-1) and amending Subsections (e-2)
and (f) to read as follows:
(b-1) At the conclusion of
a course established under Subsection (a),
each member of an appraisal review board in attendance shall complete a
statement, on a form prescribed by the comptroller, indicating that the
member will comply with the requirements of this title in conducting
hearings.
(e-2) During [As
soon as practicable after the beginning of] the second year of an
appraisal review board member's term of office, the member must
successfully complete the course established under Subsection (e-1). At the conclusion of the course, the member must
complete a statement described by Subsection (b-1). A person may
not participate in a hearing conducted by the board, vote on a
determination of a protest, or be reappointed to an additional term on the
board until the person has completed [who fails to timely complete] the course
established under Subsection (e-1) and has received a certificate of
course completion [may not be reappointed to an additional term on
the appraisal review board]. If the person is reappointed to an
additional term on the appraisal review board, the person must
successfully complete the course established under Subsection (e-1) and comply with the other requirements of this
subsection in each year the member continues to serve.
(f) The comptroller may not
advise a property owner, a property owner's agent, or the chief
appraiser or another employee of an appraisal district[, or an
appraisal review board] on a matter that the comptroller knows is the
subject of a protest to the appraisal review board. The comptroller may
provide advice to an appraisal review board member
as authorized by Subsection (a)(4) of this section or Section 5.103 and may communicate with the chairman of an
appraisal review board or a taxpayer liaison officer concerning a complaint
filed under Section 6.052.
|
|
SECTION 2. Section 5.103, Tax
Code, is added to read as follows:
Section 5.103. Appraisal
Review Board Oversight. (a) The comptroller shall adopt uniform practice and procedure rules for an appraisal
review board.
(b) The rules shall address:
(1) duties of an appraisal
review board;
(2) scheduling of
hearings;
(3) notices required under
this code;
(4) determination of what constitutes substantially all timely filed
protests under Section 41.12;
(5) determination of good
cause under Section 41.44(b);
(6) determination of good
cause under Section 41.45(e) and (g);
(7) hearing procedures for the hearings the appraisal review conducts
under Subchapters A and C of this chapter;
(8) a party's right to
offer evidence and argument;
(9) a party's right to
examine or cross examine witnesses or other parties;
(10) a party's right to
appear by agent;
(11) the prohibition of an
appraisal review board on consideration of information not provided at the
hearing;
(12) ex parte
communication;
(13) exclusion of evidence
under Section 41.461;
(14) postponement for failure to comply with Section 41.461;
(15) conflict of interest;
and
(16) other matters related
to fair and efficient appraisal review board hearings.
(b) An appraisal review
board shall follow the rules of practice and
procedure adopted by the comptroller.
(c) The comptroller shall develop and implement policies that provide
the public with a reasonable opportunity to register complaints or
suggestions for improvement concerning an appraisal review board with the
comptroller.
(d) The comptroller shall prior to January 1 of the tax year issue a
report summarizing the complaints and
suggestions concerning each appraisal review board. The report shall
not identify the person making the complaint.
(e) The chairman of an appraisal review board in a county in excess
of 200,000 shall review the report and issue a written response to the
issues raised in the report prior to April 1 of the succeeding year. The
comptroller shall by rule set forth the requirements of this report.
|
SECTION 2. Chapter 5, Tax
Code, is amended by adding Section 5.103 to read as follows:
Sec. 5.103. APPRAISAL
REVIEW BOARD OVERSIGHT. (a) The comptroller shall prepare model hearing procedures for appraisal review boards.
(b) The model hearing procedures shall address:
(1) the statutory duties of an appraisal review
board;
(2) the process for conducting a hearing;
(3) the scheduling of
hearings;
(4) the postponement of hearings;
(5) the notices required
under this title;
(6) the determination of
good cause under Section 41.44(b);
(7) the determination of
good cause under Sections 41.45(e) and (e-1);
(8) a party's right to
offer evidence and argument;
(9) a party's right to
examine or cross-examine witnesses or other parties;
(10) a party's right to
appear by an agent;
(11) the prohibition of an
appraisal review board's consideration of information not provided at a
hearing;
(12) ex parte and other prohibited communications;
(13) the exclusion of
evidence at a hearing as required by Section
41.67(d);
(14) the postponement of a hearing as required by Section 41.66(h);
(15) conflicts of
interest;
(16) the process for the administration of applications for
membership on an appraisal review board; and
(17) any other matter
related to fair and efficient appraisal review board hearings.
(c) The comptroller may:
(1) categorize appraisal districts based on the size of the district,
the number of protests filed in the district, or similar characteristics;
and
(2) develop different model hearing procedures for different
categories of districts.
(d) An appraisal review
board shall follow the model hearing
procedures prepared by the comptroller when
establishing its procedures for hearings as required by Section 41.66(a).
(e) The comptroller shall prescribe the contents of a survey form for
the purpose of providing the public a reasonable opportunity to offer
comments and suggestions concerning the appraisal review board established
for an appraisal district. The survey form must permit a person to offer
comments and suggestions concerning the matters listed in Subsection (b) or
any other matter related to the fairness and efficiency of the appraisal
review board. The survey form, together with instructions for completing
the form and submitting the form, shall be provided to each property owner
at or before each hearing on a protest conducted by an appraisal review
board. The appraisal office may provide clerical assistance to the
comptroller for purposes of the implementation of this subsection,
including assistance in providing and receiving the survey form. The
comptroller, or an appraisal office providing clerical assistance to the
comptroller, may provide for the provision and submission of survey forms
electronically.
(f) The comptroller shall
issue an annual report summarizing the
survey forms submitted by property owners
concerning each appraisal review board. The report may not disclose the
identity of a person who submits a survey
form.
|
|
SECTION 3. Section 6.052, Tax
Code, is amended to read as follows:
(a) The board of directors
for an appraisal district created for a county with a population of more than 125,000 shall [appoint] employ a taxpayer
liaison officer who shall serve at the pleasure of the board. The taxpayer
liaison officer shall administer the public access functions required by
Sections 6.04(d), (e), and (f), and is responsible for resolving disputes
not involving matters that may be protested under Section 41.41. The
taxpayer liaison officer also is responsible for receiving and compiling a
list of complaints filed by the chief
appraiser, a property owner, or a property owner's agent concerning, but not limited to, the following matters
related to the appraisal review board:
(1) application of hearing procedures;
(2) provision of notices;
(3) scheduling of hearings;
(4) postponement of hearings;
(5) admission of evidence presented at hearings;
(6) issuance of subpoenas;
(7) conflicts of interest;
(8) restrictions on membership eligibility;
(9) assignment of protests to panels;
(10) ex parte communications; and
(11) any other procedural matter.
(b) The taxpayer liaison
officer [may] shall provide to the public information
and materials designed to assist property owners in understanding the
appraisal process, protest procedures, how
to file complaints under subsection (a) and Section 6.04(g), and other matters.
(c) The taxpayer liaison
officer shall report to the board at each meeting on the status of all complaints filed with the board under
section 6.04(g) and with the officer under
subsection (a).
(d)
The taxpayer liaison officer is entitled to compensation as provided by the
budget adopted by the board of directors.
(e) The chief appraiser or
any other person who performs appraisal or legal services for the
appraisal district or is employed by the
appraisal district in another capacity is not eligible to be the
taxpayer liaison officer [for the appraisal district].
(f)
The taxpayer liaison officer shall provide to the comptroller the list
of complaints filed under subsection (a) in the form and manner and
according to the schedule prescribed by the comptroller.
|
SECTION 3. Section 6.052, Tax
Code, is amended by amending Subsections (a), (b), (c), and (e) and adding
Subsection (f) to read as follows:
(a) The board of directors
for an appraisal district created for a county with a population of more than 120,000 [125,000]
shall appoint a taxpayer liaison
officer who shall serve at the pleasure of the board. The taxpayer liaison
officer shall administer the public access functions required by Sections
6.04(d), (e), and (f), and is responsible for resolving disputes not
involving matters that may be protested under Section 41.41. In addition,
the taxpayer liaison officer is responsible for receiving, and compiling a
list of, comments and suggestions
filed by the chief appraiser, a property owner, or a property owner's agent
concerning the matters listed in Section
5.103(b) or any other matter related to the fairness and efficiency of the appraisal review board established for the appraisal district. The
taxpayer liaison officer shall forward to the comptroller comments and
suggestions filed under this subsection in the form and manner prescribed
by the comptroller.
(b) The taxpayer liaison
officer shall [may] provide to the public information
and materials designed to assist property owners in understanding the
appraisal process, protest procedures, the
procedure for filing comments and suggestions under Subsection (a) of this
section or a complaint under Section 6.04(g), and other [related] matters. Information
concerning the process for submitting comments and suggestions to the
comptroller concerning an appraisal review board shall be provided at each
protest hearing.
(c) The taxpayer liaison
officer shall report to the board at each meeting on the status of all comments and suggestions [complaints] filed with the officer
under Subsection (a) of this section and all complaints filed
with the board under Section 6.04(g).
(e) The chief appraiser or
any other person who performs appraisal or legal services for the
appraisal district for compensation is
not eligible to be the taxpayer liaison officer [for the appraisal
district].
(f) The taxpayer liaison officer for an appraisal district described
by Section 6.41(d-1) is responsible for providing clerical assistance to
the local administrative district judge in the selection of appraisal
review board members. The officer shall deliver to the local administrative
district judge any applications to serve on the board that are submitted to
the officer and shall perform other duties as requested by the local
administrative district judge. The officer may not influence the process
for selecting appraisal review board members.
|
|
SECTION 4. SECTION 6.41, Tax
Code is amended to read as follows:
(d-1) In a county with a
population of 200,000 [3.3
million or more or a county with a population of 550,000 or more that is
adjacent to a county with a population of 3.3 million] or more the
members of the board are appointed by the local administrative district
judge in the county in which the appraisal district is established.
(d-10) In a county with a population greater than 200,000,
an appraisal review board member may be removed for good cause as follows:
(1) The Board of Directors of the appraisal district, the Chairman of
the appraisal review board or a property owner in the district may file a
motion with the local administrative
district judge for purposes of the removal of a member of the appraisal
review board for good cause.
(2) Good cause includes but is not limited to:
(i) failure to follow the Tax Code,
(ii) failure to follow the Rules of the Comptroller of Public
Accounts,
(iii) demonstration of bias or prejudice,
(iv) participation in ex parte communication prohibited by this code,
(v) maintenance of statistics of changes in values of properties,
(vi) failure to regularly
attend meetings,
(vii) failure to provide a report under Section 5.103(e); and
(viii) inattention to hearings or the hearing process.
(3) The district judge shall have complete discretion in selection of
the appropriate procedure for implementation of this process. The district
judge may or may not hold a hearing. The decision of the district judge is
final and may not be appealed.
(4) If good cause for removal is found, the member shall be removed
from the appraisal review board immediately. The removal shall have no
effect upon prior decisions in which the member participated.
(5) The district judge may appoint a special master to determine the
motion for removal. The special master shall be compensated by the
appraisal district at the same rate as an appraisal review board member.
(6) The local administrative district judge shall appoint the
replacement if a member is removed.
(7) The comptroller of public accounts shall adopt rules for the
implementation of this section.
(e)
Members of the board hold office for terms of four [two] years
beginning January 1. The appraisal district board of directors by
resolution shall provide for staggered terms, so that the terms of as close
to one-half of the members as possible expire each year. In making the
initial or subsequent appointments, the board of directors or the local
administrative district judge or the judge's designee shall designate those
members who serve terms of one year as needed to comply with this
subsection.
(i) The decisions of a member of an appraisal review shall be made in
compliance with this Code and the rules of the Comptroller of Public
Accounts. A member shall at the conclusion of the training required under
Section 5.041 or prior to the first appraisal review board hearing of the
tax year sign an affidavit agreeing to compliance with these provisions.
(j) Service on a board does not constitute employment for the
purposes of Chapter 201, Labor Code and does not authorize a person to
receive unemployment benefits by virtue of such service.
|
SECTION 4. Section 6.41, Tax
Code, is amended by amending Subsections (d-1) and (f) and adding
Subsections (i), (j), and (k) to read as follows:
(d-1) In a county with a
population of 120,000 [3.3
million or more or a county with a population of 550,000 or more that is
adjacent to a county with a population of 3.3 million] or more the
members of the board are appointed by the local administrative district
judge under Subchapter D, Chapter 74,
Government Code, in the
county in which the appraisal district is established. All applications submitted to the appraisal
district or to the appraisal review board from persons seeking appointment
as a member of the appraisal review board shall be delivered to the local
administrative district judge. The appraisal district may provide the local
administrative district judge with information regarding whether an
applicant for appointment to or a member of the board owes any delinquent
ad valorem taxes to a taxing unit participating in the appraisal district.
(f) A member of the board may
be removed from the board
by
a majority vote of the appraisal district board of directors, or by the
local administrative district judge or the judge's designee, as applicable,
that appointed the member. Grounds for removal are:
(1)
a violation of Section 6.412, 6.413, 41.66(f), or 41.69; [or]
(2) good cause relating to
the attendance of members at called meetings of the board as established by
written policy adopted by a majority of the appraisal district board of
directors; or
(3) clear and convincing evidence of repeated bias or misconduct.
(i) This subsection applies only to an appraisal district described
by Subsection (d-1). A chief appraiser or another employee or agent of the
appraisal district, a member of the appraisal review board for the
appraisal district, or a member of the board of directors of the appraisal
district commits an offense if the person communicates with the local
administrative district judge regarding the appointment of appraisal review
board members. This subsection does not apply to:
(1) a communication between a member of the appraisal review board
and the local administrative district judge regarding the member's
reappointment to the board;
(2) a communication between the taxpayer liaison officer for the
appraisal district and the local administrative district judge in the
course of the performance of the officer's clerical duties so long as the
officer does not offer an opinion or comment regarding the appointment of
appraisal review board members; or
(3) a communication between a chief appraiser or another employee or
agent of the appraisal district, a member of the appraisal review board for
the appraisal district, or a member of the board of directors of the
appraisal district and the local administrative district judge regarding
information described by Subsection (d-1) of this section or Section
411.1296, Government Code.
(j) A chief appraiser or another employee or agent of an appraisal
district commits an offense if the person communicates with a member of the
appraisal review board for the appraisal district, a member of the board of
directors of the appraisal district, or, if the appraisal district is an
appraisal district described by Subsection (d-1), the local administrative
district judge regarding a ranking, scoring, or reporting of the percentage
by which the appraisal review board or a panel of the board reduces the
appraised value of property.
(k) An offense under Subsection (i) or (j) is a Class A misdemeanor.
|
|
SECTION 5. SECTION 21.09, Tax
Code, is added to read as follows:
Sec. 21.09 ALLOCATION
APPLICATION (a) To receive an allocation authorized by Section 21.021, 21.03, 21.031, 21.05 or 21.055, a
person claiming the allocation must apply for the allocation. To apply for
an allocation, a person must file an allocation application form with the
chief appraiser in the appraisal district in which the property subject to
the claimed allocation has situs.
(b) A person claiming
allocation must apply for the allocation each year the person claims
allocation. A person claiming allocation must file a completed allocation
application form before May 1 and must furnish the information required by
the form. For good cause shown, the chief appraiser shall extend the
deadline for filing an allocation application by written order for a period
not to exceed 60 days.
(c) The comptroller shall
prescribe the contents of the allocation application form and shall ensure
that the form requires an applicant to furnish the information necessary to
determine the validity of the allocation application.
(d) If the chief appraiser
learns of any reason indicating that an allocation previously allowed
should be cancelled, he shall investigate. If he determines that the
property is not entitled to an allocation, he shall cancel the allocation
and deliver written notice of the cancellation within five days after the date he makes the cancellation. A
person may protest the cancellation of an allocation.
(e) The filing of a
rendition under Chapter 22 is not a condition of qualification for
allocation.
(f) If the property was not on the appraisal roll in the preceding
year, the deadline for filing an application for allocation is extended to
45 days after receipt of the notice of appraised value required by Section
25.19(a)(1) of this code.
|
SECTION 6. (part) Chapter 21,
Tax Code, is amended by adding Sections 21.09 and 21.10 to read as follows:
Sec. 21.09. ALLOCATION
APPLICATION. (a) To receive an allocation authorized by Section 21.03,
21.031, 21.05, or 21.055, a person claiming the allocation must apply for
the allocation. To apply for an allocation, a person must file an
allocation application form with the chief appraiser in the appraisal
district in which the property subject to the claimed allocation has taxable situs.
(b) A person claiming an
allocation must apply for the allocation each year the person claims the
allocation. A person claiming an allocation must file a completed
allocation application form before May 1 and must provide the information
required by the form. If the property was not
on the appraisal roll in the preceding year, the deadline for filing the
allocation application form is extended to the 45th day after the date of
receipt of the notice of appraised value required by Section 25.19(a)(3).
For good cause shown, the chief appraiser shall extend the deadline for
filing an allocation application form
by written order for a period not to exceed 60 days.
(c) The comptroller shall
prescribe the contents of the allocation application form and shall ensure
that the form requires an applicant to provide the information necessary to
determine the validity of the allocation claim.
(d) If the chief appraiser
learns of any reason indicating that an allocation previously allowed should
be canceled, the chief appraiser shall investigate. If the chief appraiser
determines that the property is not entitled to an allocation, the chief
appraiser shall cancel the allocation and deliver written notice of the
cancellation not later than the fifth day
after the date the chief appraiser makes the cancellation. A person may
protest the cancellation of an allocation.
(e) The filing of a
rendition under Chapter 22 is not a condition of qualification for an
allocation.
|
|
No
equivalent provision.
|
SECTION 5. Section
6.411(c-1), Tax Code, is amended to read as follows:
(c-1) This section does not
apply to communications with a member of an appraisal review board by
[involving] the chief appraiser or another employee or a member of
the board of directors of an appraisal district or a property tax
consultant or attorney representing a party to a proceeding before [and
a member of] the appraisal review board:
(1) during a hearing on a
protest or other proceeding before the appraisal review board;
(2) that constitute social
conversation;
(3) that are specifically
limited to and involve administrative, clerical, or logistical matters
related to the scheduling and operation of hearings, the processing of
documents, the issuance of orders, notices, and subpoenas, and the
operation, appointment, composition, or attendance at training of the
appraisal review board; or
(4) that are necessary and
appropriate to enable the board of directors of the appraisal district to
determine whether to appoint, reappoint, or remove a person as a member or
the chairman or secretary of the appraisal review board.
|
|
SECTION 6. SECTION 22.10, Tax
Code, is added to read as follows:
Sec. 21.10. LATE
APPLICATION FOR ALLOCATION. (a) The chief appraiser shall accept and
approve or deny an application for allocation under Section 21.09 after the
deadline for filing it has passed if it is filed before the date the
appraisal review board approves the appraisal records.
(b) If the application is
approved, the property owner is liable to each taxing unit for a penalty in
an amount equal to 10 percent of the difference between the amount of tax
imposed by the taxing unit on the property without the allocation and the
amount of tax imposed on the property with the allocation.
(c) The chief appraiser
shall make an entry on the appraisal records for the property indicating
the property owner's liability for the penalty and shall deliver a written
notice of imposition of the penalty, explaining the reason for its
imposition, to the property owner.
(d) The tax assessor for a
taxing unit that taxes the property shall add the amount of the penalty to
the property owner's tax bill, and the tax collector for the unit shall
collect the penalty at the time and in the manner the collector collects
the tax. The amount of the penalty constitutes a lien against the property
against which the penalty is imposed, as if it were a tax, and accrues
penalty and interest in the same manner as a delinquent tax.
|
SECTION 6. (part). (Substantially
the same as introduced version.)
|
|
No
equivalent provision.
|
SECTION 7. Section 31.11, Tax
Code, is amended by adding Subsections (j) and (k) to read as follows:
(j) If the collector for a
taxing unit does not respond to an application for a refund on or before
the 90th day after the date the application is filed with the collector,
the application is presumed to have been denied.
(k) At any time after the
collector for a taxing unit denies an application for a refund, the
taxpayer may file suit in district court to compel the payment of the
refund. If the taxpayer prevails in the suit, the taxpayer may be awarded
costs of court and reasonable attorney's fees.
|
|
No
equivalent provision.
|
SECTION 8. Section 33.48(a),
Tax Code, is amended to read as follows:
(a) In addition to other costs
authorized by law, a taxing unit is entitled to recover the following costs
and expenses in a suit to collect a delinquent tax:
(1) all usual court costs,
including the cost of serving process and electronic filing fees;
(2) costs of filing for
record a notice of lis pendens against property;
(3) expenses of foreclosure
sale;
(4) reasonable expenses that
are incurred by the taxing unit in determining the name, identity, and
location of necessary parties and in procuring necessary legal descriptions
of the property on which a delinquent tax is due;
(5) attorney's fees in the
amount of 15 percent of the total amount of taxes, penalties, and interest
due the unit; and
(6) reasonable attorney ad
litem fees approved by the court that are incurred in a suit in which the
court orders the appointment of an attorney to represent the interests of a
defendant served with process by means of citation by publication or
posting.
|
|
No
equivalent provision.
|
SECTION 9. Section 33.49(a),
Tax Code, is amended to read as follows:
(a) Except as provided by
Subsection (b), a taxing unit is not liable in a suit to collect taxes for
court costs, including any fees for service of process or electronic
filing, an attorney ad litem, arbitration, or mediation, and may not be
required to post security for costs.
|
|
SECTION 7. SECTION 41.45(n),
Tax Code, is added to read as follows:
(n) A property owner does
not waive the right to appear in person by the filing of an affidavit and
the affidavit shall be used by the appraisal review board only in the event
the property owner does not appear in person. For purposes of the
scheduling of a hearing, a property owner shall designate on the affidavit
that the property owner does not intend to appear at the hearing or shall
designate that the affidavit shall be used only in the event that the
property owner does not appear at the hearing. If the property owner states that the property owner does not
intend to appear at the hearing, the appraisal review board is not required
to consider the affidavit at the scheduled hearing and may consider the
affidavit at a hearing designated for the specific purpose of processing
affidavits.
|
SECTION 10. Section 41.45,
Tax Code, is amended by adding Subsection (n) to read as follows:
(n) A property owner does
not waive the right to appear in person at the protest hearing by
submitting an affidavit to the appraisal review board. The board may
consider the affidavit only if the property owner does not appear at the
protest hearing in person. For purposes of scheduling the hearing, the
property owner shall state in the affidavit that the property owner does
not intend to appear at the hearing or that
the property owner intends to appear at the hearing and that the
affidavit may be used only if the property owner does not appear at the
hearing. If the property owner does not state
in the affidavit whether the owner intends to appear at the hearing, the
board shall consider the submission of the affidavit as an indication
that the property owner does not intend to
appear at the hearing. If the property owner states in the affidavit that
the owner does not intend to appear at the hearing or does not state in the
affidavit whether the owner intends to appear at the hearing, the
appraisal review board is not required to consider the affidavit at the
scheduled hearing and may consider the affidavit at a hearing designated
for the specific purpose of processing affidavits.
|
|
SECTION 8. SECTION 41.66, Tax
Code, is amended by adding subsections (i), (j), (k), (1), (m), (n) and (o)
to read as follows:
(i) A protest hearing
shall be set for a time and date certain. If the protest hearing for a
property owner not represented by an agent designated under Section 1.111
is not commenced within two hours of the time certain, the hearing upon
request shall be postponed. If a protest
hearing is not commenced on the date noticed, a designated agent may
request a postponement of the protest hearing and the request is
automatically granted. The postponed hearing may be set no sooner than 14
days from the original hearing date unless by other agreement and the
appraisal review board shall provide written notice of the new hearing.
(j) At the written request of a property owner filed
with the protest, the appraisal review board shall schedule requested
protest hearings for that property owner for
consecutive hearings. At the written request of an attorney or an agent
designated under Section 1.111 filed with the protest, the appraisal review
board shall schedule the requested protest hearings for that attorney,
agent, or agent's company for consecutive hearings. The district is not
required to schedule more than twenty hearings consecutively. A district
may use more than one panel for scheduling the hearings for an agent's
company. In a county in which an attorney or an agent designated under
Section 1.111 protests fewer than twenty properties, the hearings upon
request shall be on the same day.
(k) At the request of a property owner or an agent designated under
Section 1.111, the appraisal review board shall schedule all parcels for a
property or economic unit of real property for the same protest hearing. The
parcels comprising a single property or economic unit shall be identified
in the protest.
(l) Property owners or their designated agents shall be
randomly assigned to panels. However, the assignment may consider the
property type subject to protest for utilization of panel expertise for a
particular property type. If a property owner or designated agent is
assigned to a panel for a day, the property owner or designated agent may
not be reassigned to another panel without the property owner or designated
agent's consent. Reassignment without consent
is good cause for postponement of a hearing.
(m) Evidence and argument provided by a property
owner, attorney or agent in support of a protest brought under Section
41.41(a) (1) or (2) is not subject to Chapter 1103, Occupation Code, unless
the person offering such evidence or argument states that they are offering
evidence or argument as a person holding a license or certification under
Chapter 1103, Occupation Code. A person licensed under Chapter 1103,
Occupation Code shall state the capacity in which they are appearing before
the appraisal review board.
(n) Appraisal districts
and appraisal review boards may not make decisions with regard to
membership on a panel or chairmanship of a panel based upon consideration
of a member's voting record in previous cases.
(o) An appraisal review
board shall respond in writing to a request for postponement of a hearing within seven days of receipt of the request.
(p) The chairman of an
appraisal review board or member designated by the chairman may make
decisions with regard to the scheduling or postponement of a protest hearing. The chief appraiser or
person designated by the chief appraiser may agree to a postponement of an
appraisal review board hearing.
|
SECTION 11. Section 41.66,
Tax Code, is amended by adding Subsections (i), (j), (k), (l), (m), (n),
and (o) to read as follows:
(i) A hearing on a protest
filed by a property owner who is not represented by an agent designated
under Section 1.111 shall be set for a time and date certain. If the
hearing is not commenced within two hours of the time set for the hearing,
the appraisal review board shall postpone the hearing on the request of the
property owner.
(j) On the request of a
property owner or a designated agent,
an appraisal review board shall schedule hearings on protests concerning up to 20 designated properties on the same
day. The designated properties must be identified in the same notice of
protest, and the notice must contain in boldfaced type the statement
"request for same-day protest hearings." A property owner or
designated agent may not file more than one request under this subsection
with the appraisal review board in the same tax year. The appraisal review
board may schedule hearings on protests concerning more than 20 properties
filed by the same property owner or designated agent and may use different
panels to conduct the hearings based on the board's customary scheduling. The
appraisal review board may follow the practices customarily used by the
board in the scheduling of hearings under this subsection.
(k) If an appraisal review board sits in panels to conduct protest
hearings, protests shall be randomly assigned to panels, except that
the board may consider the type of property subject to the protest or the
ground of the protest for the purpose of using the expertise of a
particular panel in hearing protests regarding particular types of property
or based on particular grounds. If a
protest is scheduled to be heard by a particular panel, the protest may not
be reassigned to another panel without the consent of the property owner or designated agent. If the appraisal review board
has cause to reassign a protest to another panel, a property owner or
designated agent may agree to reassignment of the protest or may request
that the hearing on the protest be postponed. The board shall postpone the
hearing on that request. A change of members of a panel because of a
conflict of interest, illness, or inability to continue participating in
hearings for the remainder of the day does not constitute reassignment of a
protest to another panel.
(l) A property owner,
attorney, or agent offering evidence or
argument in support of a protest brought under Section 41.41(a)(1)
or (2) of this code is not subject to Chapter 1103, Occupations Code,
unless the person offering the evidence or argument states that the person
is offering evidence or argument as a person holding a license or
certificate under Chapter 1103, Occupations Code. A person holding a
license or certificate under Chapter
1103, Occupations Code, shall state the capacity in which the person is
appearing before the appraisal review board.
(m) An appraisal district
or appraisal review board may not make decisions with regard to membership
on a panel or chairmanship of a panel based on a member's voting record in
previous protests.
(n) A request for postponement of a hearing must
contain the mailing address and e-mail address of the person requesting the
postponement. An appraisal review board shall respond in writing or
by e-mail to a request for postponement of a hearing not later than the seventh day after the date
of receipt of the request.
(o) The chairman of an
appraisal review board or a member designated by the chairman may make
decisions with regard to the scheduling or postponement of a hearing. The
chief appraiser or a person designated by the chief appraiser may agree to
a postponement of an appraisal review board hearing.
|
|
SECTION 9. Section 41A.01,
Tax Code, is amended to read as follows:
(a) To appeal an appraisal
review board order under this chapter, a property owner must file with the
appraisal district not later than the 45th day after the date the property
owner receives notice of the order:
(1) a completed request for
binding arbitration under this chapter in the form prescribed by Section
41A.04; and
(2) an arbitration deposit
made payable to the comptroller in the amount of[÷]
[(A)] $500 [; or
[(B) $250, if the property
owner requests expedited arbitration under Section 41A.031].
|
SECTION 12. (Substantially
the same as introduced version.).
|
|
No
equivalent provision.
|
SECTION 13. Sections
42.08(b), (b-1), and (c), Tax Code, are amended to read as follows:
(b) Except as provided in
Subsection (d), a property owner who appeals as provided by this chapter
must pay taxes on the property subject to the appeal in the amount required
by this subsection before the delinquency date or the property owner
forfeits the right to proceed to a final determination of the appeal. The
amount of taxes the property owner must pay on the property before the
delinquency date to comply with this subsection is the lesser of:
(1) the amount of taxes due
on the portion of the taxable value of the property that is not in dispute;
[or]
(2) the amount of taxes due
on the property under the order from which the appeal is taken; or
(3) the amount of taxes
imposed on the property in the preceding tax year.
(b-1) This subsection applies
only to an appeal in which the property owner elects to pay the amount of
taxes described by Subsection (b)(1). The appeal filed by the property
owner must be accompanied by a statement in writing of the amount of taxes
the property owner proposes to pay. The failure to provide the statement
required by this subsection is not a jurisdictional error.
(c) A property owner that
pays an amount of taxes greater than that required by Subsection (b) does
not forfeit the property owner's right to a final determination of the
appeal by making the payment. The property owner may pay an additional
amount of taxes at any time. If the property owner files a timely
appeal under this chapter, taxes paid on the property are considered paid
under protest, even if paid before the appeal is filed. If the taxes are
subject to the split-payment option provided by Section 31.03, the property
owner may comply with Subsection (b) of this section by paying one-half of
the amount otherwise required to be paid under that subsection before
December 1 and paying the remaining one-half of that amount before July 1
of the following year.
|
|
SECTION 10. SECTION 42.21,
Tax Code, is amended by adding subsections (f) and (g) to read as follows:
(f) A petition may include
multiple properties owned or leased by the same plaintiff.
(g) A petition may include
multiple plaintiffs if the plaintiffs are or
related entities. Related entities include parents and subsidiaries,
affiliates, joint ventures, partnerships with overlapping partners or
companies with overlapping members. The court upon motion may sever
the action of related entities upon a showing
that the entities are not related. Evidence of a related entity includes
identical management of the entities, identical principal place of business
of the entities, same representative for purposes of an entity
representative for an entity deposition and same person retaining the
attorney for purposes of filing the lawsuit.
(h) A petition may be
amended within the time period set forth in
subsection (a) for the same year to include additional properties
owned by the same owner or related entities
that are the subject of an appraisal review board order.
(i) The court has
jurisdiction over an appeal under this chapter regardless of the plaintiff identified in the petition if
the property was the subject of an appraisal review board hearing for the current year and the
petition was filed within the time period set forth in subsection (a). A petition may
be amended at any time to insure
proper parties in interest to the lawsuit or to
correct an error in the identification of the property. Upon motion, the
court shall determine proper parties in interest to the suit. An
incorrect party or property shall be the subject of a special exception and
correction through amendment.
|
SECTION 14. Section 42.21,
Tax Code, is amended by adding Subsections (f), (g), and (h) to read as
follows:
(f) A petition filed by an owner or lessee of property may
include multiple properties that are owned or leased by the same person and are of a similar type or are part of the
same economic unit and would typically sell as a single property. If a
petition is filed by multiple
plaintiffs or includes multiple properties
that are not of a similar type, are not part of the same economic unit, or
are part of the same economic unit but would not typically sell as a single
property, the court may on motion and
a showing of good cause sever the plaintiffs
or the properties.
(g) A petition filed by an owner or lessee of property may
be amended to include additional properties in
the same county that are owned or
leased by the same person, are of a
similar type as the property originally involved in the appeal or are part
of the same economic unit as the property originally involved in the appeal
and would typically sell as a single property, and are the subject
of an appraisal review board order issued in
the same year as the order that is the subject of the original appeal. The
amendment must be filed within the period during which a petition for
review of the appraisal review board order pertaining to the additional
properties would be required to be filed under Subsection (a).
(h) The court has
jurisdiction over an appeal under this chapter brought on behalf of a property owner or lessee and the owner or
lessee is considered to have exhausted the owner's or lessee's
administrative remedies regardless of whether
the petition correctly identifies the plaintiff as the owner or lessee of
the property or correctly describes the property so long as the
property was the subject of an appraisal review board order, the petition was filed within the
period required by Subsection (a), and the
petition provides sufficient information to identify the property that is
the subject of the petition. Whether the plaintiff is the proper
party to bring the petition or whether the property needs to be further
identified or described must be addressed by means of a special exception
and correction of the petition by amendment
as authorized by Subsection (e) and may not be the subject of a plea to the
jurisdiction or a claim that the plaintiff has failed to exhaust the
plaintiff's administrative remedies. If the petition is amended to add a
plaintiff, the court on motion shall enter a docket control order to
provide proper deadlines in response to the addition of the plaintiff.
|
|
SECTION 11. SECTION 42.26 is
amended by adding subsection (e) to read as follows:
(e) For purposes of this
section, the appraised value of the property the subject of the suit and
the appraised value of the comparable properties is the appraised value
determined by the appraisal review board. This subsection does not apply to
chemical processing property, utility property, or other properties in
which a reasonable number of comparable properties constitutes all the
comparable properties.
|
No
equivalent provision.
|
|
SECTION 12. Section 42.23,
Tax Code, is amending by adding subsection (h) to read as follows:
(h) Evidence, argument and other testimony offered at an appraisal
review board hearing by a property owner or agent is not admissible under this chapter except to establish the court's
jurisdiction or for purposes of evidence in a no evidence motion for
summary judgment.
|
SECTION 15. Section 42.23,
Tax Code, is amended by adding Subsection (h) to read as follows:
(h) Evidence, argument, or other testimony offered at an appraisal
review board hearing by a property owner or agent is not admissible in an appeal under this chapter unless:
(1) the evidence, argument, or other testimony is offered to
demonstrate that there is sufficient evidence to deny a no-evidence motion
for summary judgment filed by a party to the appeal or is necessary for the
determination of the merits of a motion for summary judgment filed on
another ground;
(2) the property owner or agent is designated as a witness for
purposes of trial and the testimony offered at the appraisal review board
hearing is offered for impeachment purposes; or
(3) the evidence is the plaintiff's testimony at the appraisal review
board hearing as to the value of the property.
|
|
SECTION 13. Section 41A.031
is repealed.
|
SECTION 16. Section 41A.031,
Tax Code, is repealed.
|
|
SECTION 14. The changes in
law made by this Act are procedural changes
to existing law and are applicable to any proceedings pending or not finalized as of the effective date of
this bill.
|
SECTION 17. The changes in
law made by this Act apply to a proceeding that is pending on the effective
date of this Act or is filed on or after the effective
date of this Act.
|
|
No
equivalent provision.
|
SECTION 18. (a) As soon as
practicable on or after January 1, 2014, the local administrative district
judge or the judge's designee in a county described by Section 6.41(d-1),
Tax Code, as amended by this Act, in the manner provided by Section 6.41,
Tax Code, shall appoint the members of the appraisal review board for the
appraisal district established in the county. In making the initial
appointments, the judge or judge's designee shall designate those members
who serve terms of one year as necessary to comply with Section 6.41(e),
Tax Code.
(b) The changes made to
Section 6.41, Tax Code, by this Act apply only to the appointment of
appraisal review board members to terms beginning on or after January 1,
2014. This Act does not affect the term of an appraisal review board member
serving on December 31, 2013, if the member was appointed before January 1,
2014, to a term that began before December 31, 2013, and expires December
31, 2014.
|
|
No
equivalent provision.
|
SECTION 19. Section 6.411,
Tax Code, as amended by this Act, applies only to an offense committed on
or after the effective date of this Act. An offense committed before the
effective date of this Act is governed by the law in effect on the date the
offense was committed, and the former law is continued in effect for that
purpose. For purposes of this section, an offense was committed before the
effective date of this Act if any element of the offense occurred before
that date.
|
|
SECTION 15. Sections 1, 2, 3,
4, 5, 8, and 9 take effect January 1, 2014.
|
SECTION 20. (part)
(b) Sections 1, 2, 3, 4, 10, and 11 of this Act take effect January
1, 2014.
|
|
SECTION 15. This Act takes
effect immediately if it receives a vote of two-thirds of all members
elected to each house, as provided by Section 39, Article III, Texas
Constitution. If this Act does not receive the vote necessary for immediate
effect, this Act takes effect September 1, 2013.
|
SECTION 20. (part) (Substantially
the same as introduced version.)
|
|