By: Bettencourt  S.B. No. 1906
         (In the Senate - Filed March 10, 2017; March 23, 2017, read
  first time and referred to Committee on Finance; April 26, 2017,
  reported favorably by the following vote:  Yeas 13, Nays 0;
  April 26, 2017, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the matters that a taxing unit is entitled to challenge
  before an appraisal review board.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.03(a), Tax Code, is amended to read as
  follows:
         (a)  A taxing unit is entitled to challenge before the
  appraisal review board:
               (1)  [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;
               [(2)]  an exclusion of property from the appraisal
  records;
               (2) [(3)]  a grant in whole or in part of a partial
  exemption;
               (3) [(4)]  a determination that land qualifies for
  appraisal as provided by Subchapter C, D, E, or H, Chapter 23; or
               (4) [(5)]  failure to identify the taxing unit as one
  in which a particular property is taxable.
         SECTION 2.  The change in law made by this Act applies only
  to a challenge under Chapter 41, Tax Code, for which a challenge
  petition is filed on or after the effective date of this Act.  A
  challenge under Chapter 41, Tax Code, for which a challenge
  petition was filed before the effective date of this Act is governed
  by the law in effect on the date the challenge petition was filed,
  and the former law is continued in effect for that purpose.
         SECTION 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2017.
 
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