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A BILL TO BE ENTITLED
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AN ACT
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relating to the matters that a taxing unit is entitled to challenge |
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before an appraisal review board. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.03(a), Tax Code, is amended to read as |
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follows: |
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(a) A taxing unit is entitled to challenge before the |
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appraisal review board: |
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(1) [the level of appraisals of any category of
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property in the district or in any territory in the district, but
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not the appraised value of a single taxpayer's property;
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[(2)] an exclusion of property from the appraisal |
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records; |
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(2) [(3)] a grant in whole or in part of a partial |
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exemption; |
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(3) [(4)] a determination that land qualifies for |
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appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or |
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(4) [(5)] failure to identify the taxing unit as one |
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in which a particular property is taxable. |
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SECTION 2. The change in law made by this Act applies only |
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to a challenge under Chapter 41, Tax Code, for which a challenge |
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petition is filed on or after the effective date of this Act. A |
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challenge under Chapter 41, Tax Code, for which a challenge |
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petition was filed before the effective date of this Act is governed |
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by the law in effect on the date the challenge petition was filed, |
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and the former law is continued in effect for that purpose. |
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SECTION 3. 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, 2017. |