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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures for taxpayer protests and to appeals of |
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certain ad valorem tax determinations to justice courts. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.45(b), Tax Code, is amended to read as |
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follows: |
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(b) The property owner initiating the protest is entitled to |
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an opportunity to appear to offer evidence or argument. The |
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property owner may offer the owner's [his] evidence or argument by |
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affidavit without personally appearing if the owner [he] attests to |
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the affidavit before an officer authorized to administer oaths and |
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submits the affidavit to the board hearing the protest before it |
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begins the hearing on the protest. On receipt of an affidavit, the |
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board shall notify the chief appraiser. The chief appraiser [may
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inspect the affidavit and] is entitled to a copy of the affidavit on |
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request. The board and the chief appraiser shall review the |
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evidence or argument provided by the property owner before the |
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hearing on the protest. |
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SECTION 2. Section 41.47(e), Tax Code, is amended to read as |
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follows: |
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(e) The notice of the issuance of the order must contain a |
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prominently printed statement in upper-case bold lettering |
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informing the property owner in clear and concise language of the |
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property owner's right to appeal the board's decision to district |
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court or, if the amount of taxes in dispute is $10,000 or less, to |
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justice court. The statement must describe the deadline prescribed |
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by Section 42.06(a) [of this code] for filing a written notice of |
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appeal[,] and the deadline prescribed by Section 42.21(a) [of this
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code] for filing the petition for review with the appropriate |
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[district] court. |
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SECTION 3. The heading to Subchapter B, Chapter 42, Tax |
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Code, is amended to read as follows: |
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SUBCHAPTER B. JUDICIAL PROCEEDINGS [REVIEW BY DISTRICT COURT] |
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SECTION 4. Section 42.21(a), Tax Code, is amended to read as |
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follows: |
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(a) A party who appeals as provided by this chapter must |
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file a petition for review with the appropriate [district] court |
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within 60 days after the party received notice that a final order |
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has been entered from which an appeal may be had or at any time after |
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the hearing but before the 60-day deadline. Failure to timely file |
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a petition bars any appeal under this chapter. |
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SECTION 5. Subchapter B, Chapter 42, Tax Code, is amended by |
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adding Sections 42.211 and 42.212 to read as follows: |
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Sec. 42.211. JURISDICTION. (a) Except as provided by this |
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section, an appeal under this subchapter must be made to a district |
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court. |
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(b) A property owner may appeal an order of an appraisal |
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review board under Section 42.01(a)(1) to a justice court if the |
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appeal relates only to a determination of appraised value or |
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eligibility for an exemption from taxation and the amount of taxes |
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due on the portion of the taxable value of the property that is in |
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dispute calculated using the preceding year's tax rates is $10,000 |
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or less. |
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(c) If the justice court determines that the justice court |
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does not have jurisdiction of the appeal, the court shall dismiss |
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the appeal. In that event, the property owner may appeal the order |
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to district court by filing a petition for review with the district |
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court not later than the 30th day after the date of the dismissal. |
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Sec. 42.212. REPRESENTATION IN JUSTICE COURT. In an appeal |
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brought under Section 42.01(a)(1) to a justice court, an appraisal |
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district may be, but is not required to be, represented by legal |
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counsel. |
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SECTION 6. Section 42.22, Tax Code, as amended by Chapters |
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667 (S.B. 548) and 1033 (H.B. 301), Acts of the 73rd Legislature, |
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Regular Session, 1993, is reenacted and amended to read as follows: |
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Sec. 42.22. VENUE. (a) Except as provided by Subsections |
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(b) and (c)[,] and [by] Section 42.221, venue in an appeal to |
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district court is in the county in which the appraisal review board |
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that issued the order appealed is located. |
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(b) Venue of an action brought under Section 42.01(a)(1) in |
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district court [42.01(1)] is in the county in which the property is |
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located or in the county in which the appraisal review board that |
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issued the order is located. |
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(c) Venue of an action brought under Section 42.01(a)(1) in |
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justice court is in any justice precinct in the county in which the |
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appraisal review board that issued the order appealed is located. |
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(d) Venue is in Travis County if the order appealed was |
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issued by the comptroller. |
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SECTION 7. Section 42.23(a), Tax Code, is amended to read as |
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follows: |
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(a) Review is by trial de novo. The [district] court shall |
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try all issues of fact and law raised by the pleadings in the manner |
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applicable to civil suits generally. |
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SECTION 8. Section 42.24, Tax Code, is amended to read as |
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follows: |
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Sec. 42.24. ACTION BY COURT. In determining an appeal, the |
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[district] court may: |
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(1) fix the appraised value of property in accordance |
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with the requirements of law if the appraised value is at issue; |
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(2) enter the orders necessary to ensure equal |
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treatment under the law for the appealing property owner if |
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inequality in the appraisal of the owner's [his] property is at |
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issue; or |
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(3) enter other orders necessary to preserve rights |
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protected by and impose duties required by the law. |
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SECTION 9. Section 42.26(a), Tax Code, is amended to read as |
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follows: |
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(a) The [district] court shall grant relief on the ground |
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that a property is appraised unequally if: |
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(1) the appraisal ratio of the property exceeds by at |
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least 10 percent the median level of appraisal of a reasonable and |
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representative sample of other properties in the appraisal |
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district; |
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(2) the appraisal ratio of the property exceeds by at |
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least 10 percent the median level of appraisal of a sample of |
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properties in the appraisal district consisting of a reasonable |
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number of other properties similarly situated to, or of the same |
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general kind or character as, the property subject to the appeal; or |
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(3) the appraised value of the property exceeds the |
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median appraised value of a reasonable number of comparable |
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properties appropriately adjusted. |
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SECTION 10. Subchapter B, Chapter 42, Tax Code, is amended |
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by adding Section 42.27 to read as follows: |
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Sec. 42.27. JUSTICE COURT JUDGMENT NOT APPEALABLE. The |
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final judgment of a justice court in an appeal to the justice court |
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brought under Section 42.01(a)(1) may not be appealed by any |
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person. |
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SECTION 11. Section 27.031, Government Code, is amended by |
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adding Subsection (a-1) to read as follows: |
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(a-1) A justice court has jurisdiction over appeals of |
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certain property tax matters as provided by Section 42.211, Tax |
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Code. |
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SECTION 12. The change in law made by this Act applies to |
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the appeal of an order of an appraisal review board without regard |
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to whether the order was issued before the effective date of this |
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Act. |
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SECTION 13. This Act takes effect September 1, 2013. |