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By: Patrick |
S.B. No. 1255 |
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(In the Senate - Filed March 6, 2013; March 13, 2013, read |
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first time and referred to Committee on Finance; April 9, 2013, |
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reported adversely, with favorable Committee Substitute by the |
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following vote: Yeas 14, Nays 0; April 9, 2013, sent to printer.) |
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COMMITTEE SUBSTITUTE FOR S.B. No. 1255 |
By: Whitmire |
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A BILL TO BE ENTITLED
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AN ACT
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relating to binding arbitration of an appraisal review board order |
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determining a protest of an unequal appraisal of the owner's |
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property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.01, Tax Code, is amended to read as |
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follows: |
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Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an |
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alternative to filing an appeal under Section 42.01, a property |
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owner is entitled to appeal through binding arbitration under this |
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chapter an appraisal review board order determining a protest filed |
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under Section 41.41(a)(1) or (2) concerning the appraised or market |
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value of property if: |
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(1) the property qualifies as the owner's residence |
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homestead under Section 11.13; or |
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(2) the appraised or market value, as applicable, of |
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the property as determined by the order is $1 million or less. |
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SECTION 2. The heading to Section 41A.06, Tax Code, is |
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amended to read as follows: |
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Sec. 41A.06. REGISTRY AND [INITIAL] QUALIFICATION OF |
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ARBITRATORS. |
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SECTION 3. Section 41A.06, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) An arbitrator must complete a training program on |
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property tax law before conducting a hearing on an arbitration |
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relating to the appeal of an appraisal review board order |
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determining a protest filed under Section 41.41(a)(2). The |
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training program must: |
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(1) emphasize the requirements regarding the equal and |
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uniform appraisal of property; |
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(2) be at least four hours in length; and |
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(3) be approved by the comptroller. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the 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, 2013. |
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