By: Geren, et al. (Senate Sponsor - Hancock) H.B. No. 380
         (In the Senate - Received from the House April 23, 2019;
  April 24, 2019, read first time and referred to Committee on
  Property Tax; May 6, 2019, reported favorably by the following
  vote:  Yeas 5, Nays 0; May 6, 2019, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the authority of a district court to hear and determine
  certain ad valorem tax appeals.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 42.01, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (c) to read as follows:
         (a)  A property owner is entitled to appeal:
               (1)  an order of the appraisal review board
  determining:
                     (A)  a protest by the property owner as provided
  by Subchapter C of Chapter 41;
                     (B)  a [determination of an appraisal review board
  on a] motion filed under Section 25.25;
                     (C)  [a determination of an appraisal review
  board] that the property owner has forfeited the right to a final
  determination of a motion filed under Section 25.25 or of a protest
  under Section 41.411 for failing to comply with the prepayment
  requirements of Section 25.26 or 41.4115, as applicable; [or]
                     (D)  [a determination of an appraisal review board
  of] eligibility for a refund requested under Section 23.1243; or
                     (E)  that the appraisal review board lacks
  jurisdiction to finally determine a protest by the property owner
  under Subchapter C, Chapter 41, or a motion filed by the property
  owner under Section 25.25 because the property owner failed to
  comply with a requirement of Subchapter C, Chapter 41, or Section
  25.25, as applicable; or
               (2)  an order of the comptroller issued as provided by
  Subchapter B, Chapter 24, apportioning among the counties the
  appraised value of railroad rolling stock owned by the property
  owner.
         (c)  A property owner who establishes that the appraisal
  review board had jurisdiction to issue a final determination of the
  protest by the property owner under Subchapter C, Chapter 41, or of
  the motion filed by the property owner under Section 25.25 in an
  appeal under Subsection (a)(1)(E) of this section is entitled to a
  final determination by the court of the protest under Subchapter C,
  Chapter 41, or of the motion filed under Section 25.25. A final
  determination of a protest under Subchapter C, Chapter 41, by the
  court under this subsection may be on any ground of protest
  authorized by this title applicable to the property that is the
  subject of the protest, regardless of whether the property owner
  included the ground in the property owner's notice of protest.
         SECTION 2.  Subchapter B, Chapter 42, Tax Code, is amended by
  adding Section 42.231 to read as follows:
         Sec. 42.231.  JURISDICTION OF DISTRICT COURT; REMAND OF
  CERTAIN APPEALS. (a) This section applies only to an appeal by a
  property owner of an order of the appraisal review board
  determining:
               (1)  a protest by the property owner as provided by
  Subchapter C, Chapter 41; or
               (2)  a motion filed by the property owner under Section
  25.25.
         (b)  Subject to the provisions of this section and
  notwithstanding any other law, if a plea to the jurisdiction is
  filed in the appeal on the basis that the property owner failed to
  exhaust the property owner's administrative remedies, the court
  may, in lieu of dismissing the appeal for lack of jurisdiction,
  remand the action to the appraisal review board with instructions
  to allow the property owner an opportunity to cure the property
  owner's failure to exhaust administrative remedies.
         (c)  An action remanded to the appraisal review board under
  Subsection (b) is considered to be a timely filed protest under
  Subchapter C, Chapter 41, or motion under Section 25.25, as
  applicable. The appraisal review board shall schedule a hearing on
  the protest or motion and issue a written decision determining the
  protest or motion in the manner required by Subchapter C, Chapter
  41, or Section 25.25, as applicable.
         (d)  A determination of the appraisal review board relating
  to the remanded action may be appealed to the court that remanded
  the action to the board. A determination appealed to the court
  under this subsection may not be the subject of a plea to the
  jurisdiction on the basis of the property owner's failure to
  exhaust administrative remedies.
         (e)  Notwithstanding Subsection (b), on agreement of each
  party to the appeal and with the approval of the court, the parties
  to the appeal may waive remand of the action to the appraisal review
  board and elect that the court determine the appeal on the merits.
  If the parties waive remand of the action under this subsection,
  each party is considered to have exhausted the party's
  administrative remedies.
         SECTION 3.  The change in law made by this Act applies only
  to an appeal under Chapter 42, Tax Code, that is filed on or after
  the effective date of this Act. An appeal under Chapter 42, Tax
  Code, that is filed before the effective date of this Act is
  governed by the law in effect on the date the appeal is filed, and
  the former law is continued in effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2019.
 
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