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A BILL TO BE ENTITLED
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AN ACT
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relating to hearings and protests before appraisal review boards |
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involving ad valorem tax determinations. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25(e), Tax Code, is amended to read as |
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follows: |
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(e) If the chief appraiser and the property owner do not |
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agree to the correction before the 15th day after the date the |
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motion is filed, a party bringing a motion under Subsection (c) or |
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(d) is entitled on request to a hearing on and a determination of |
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the motion by the appraisal review board. A party bringing a motion |
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under this section must describe the error or errors that the motion |
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is seeking to correct. Not later than 15 days before the date of the |
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hearing, the board shall deliver written notice of the date, time, |
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and place of the hearing to the chief appraiser, the property owner, |
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and the presiding officer of the governing body of each taxing unit |
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in which the property is located. The chief appraiser, the property |
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owner, and each taxing unit are entitled to present evidence and |
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argument at the hearing and to receive written notice of the board's |
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determination of the motion. The property owner is entitled to |
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elect to present the owner's evidence and argument before, after, |
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or between the cases presented by the chief appraiser and each |
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taxing unit. A property owner who files the motion must comply with |
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the payment requirements of Section 25.26 or forfeit the right to a |
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final determination of the motion. |
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SECTION 2. Section 41.47, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) The board may not determine the appraised value of the |
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property that is the subject of a protest to be an amount greater |
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than the appraised value of the property as shown in the appraisal |
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records submitted to the board by the chief appraiser under Section |
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25.22 or 25.23 unless agreed to by the parties to the protest. |
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SECTION 3. Section 41.66(b), Tax Code, is amended to read as |
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follows: |
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(b) Hearing procedures to the greatest extent practicable |
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shall be informal. Each party to a hearing is entitled to offer |
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evidence, examine or cross-examine witnesses or other parties, and |
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present argument on the matters subject to the hearing. A property |
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owner who is a party to a protest is entitled to elect to present the |
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owner's case at a hearing on the protest either before or after the |
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appraisal district presents the district's case. |
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SECTION 4. The change in law made by this Act to Section |
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25.25, Tax Code, applies only to a motion to correct an appraisal |
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roll filed on or after the effective date of this Act. |
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SECTION 5. The changes in law made by this Act to Sections |
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41.47 and 41.66, Tax Code, apply only to a protest for which the |
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notice of protest was filed by a property owner or the designated |
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agent of the owner with the appraisal review board established for |
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an appraisal district on or after the effective date of this Act. |
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SECTION 6. This Act takes effect January 1, 2018. |