BILL ANALYSIS

 

 

Senate Research Center	S.B. 1906
85R1179 LHC-D	By: Bettencourt
	Finance
	4/20/2017
	As Filed

 

 

 

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

 

S.B. 1906 is in response to a recent action by a taxing unit to challenge an entire category of property in the district.  This action, if successful, could have had dire consequences to all the other taxing entities that also had properties that were included in the challenged category of property.  These other taxing units would not have had the ability to set their tax rate for the next tax year due to an entire category of property not being able to be certified by the chief appraiser.

 

S.B. 1906 protects both taxpayers and taxing units by removing the ability of a single taxing unit to challenge an entire category of property in the district.

 

As proposed, S.B. 1906 amends current law relating to the matters that a taxing unit is entitled to challenge before an appraisal review board.

 

RULEMAKING AUTHORITY

 

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

 

SECTION BY SECTION ANALYSIS

 

SECTION 1. Amends Section 41.03(a), Tax Code, as follows:

 

(a) Deletes existing Subdivision (1), providing that a taxing unit is entitled to challenge before the appraisal review board the level of appraisals of any category of property in the district or in any territory in the district, but not the appraised value of a single taxpayer's property. Redesignates existing Subdivisions (2) through (5) as Subdivisions (1) through (4) respectively.

 

SECTION 2. Makes application of this Act prospective.

 

SECTION 3. Effective date: upon passage or September 1, 2017.