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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures for protests and appeals of certain ad |
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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 41.45(b), Tax Code, is amended to read as |
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follows: |
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(b) A property owner initiating a protest is entitled to |
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appear to offer evidence or argument. A property owner may offer |
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evidence or argument by affidavit without personally appearing and |
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may appear by telephone conference call to offer argument. A |
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property owner who appears by telephone conference call must offer |
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any evidence by affidavit. A property owner must submit an |
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affidavit described by this subsection to the board hearing the |
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protest before the board begins the hearing on the protest. On |
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receipt of an affidavit, the board shall notify the chief |
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appraiser. The chief appraiser [may inspect the affidavit and] is |
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entitled to a copy of the affidavit on request. The board and the |
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chief appraiser shall review the evidence or argument provided by |
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the property owner before the hearing on the protest. |
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SECTION 2. Chapter 42, Tax Code, is amended by adding |
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Subchapter B-1 to read as follows: |
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SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS |
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IN CERTAIN COUNTIES |
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Sec. 42.35. APPLICABILITY OF SUBCHAPTER. This subchapter |
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applies only to the appeal of an order issued by an appraisal review |
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board that is located in a county with a population of less than |
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120,000. |
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Sec. 42.36. APPEALS TO JUSTICE COURT. (a) As an |
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alternative to bringing an appeal under Section 42.01(a)(1) to a |
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district court as provided by Subchapter B, a property owner may |
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bring the appeal to a justice court if: |
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(1) the appeal relates only to a determination of |
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appraised value or eligibility for an exemption from taxation; and |
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(2) the amount of taxes due on the portion of the |
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taxable value of the property that is in dispute, calculated using |
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the preceding year's tax rates, is $5,000 or less. |
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(b) Venue of an action brought under Section 42.01(a)(1) in |
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justice court is in any justice precinct in which the property that |
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is the subject of the order being appealed is located. |
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(c) If the justice court determines that the justice court |
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does not have jurisdiction of the appeal, the court shall dismiss |
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the appeal. In that event, the property owner may appeal the order |
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to a district court by filing a petition for review with the |
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district court not later than the 30th day after the date of the |
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dismissal. |
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(d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to |
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an appeal brought under Section 42.01(a)(1) to a justice court in |
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the same manner as those sections apply to an appeal brought under |
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Section 42.01(a)(1) to a district court. |
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Sec. 42.37. REPRESENTATION IN JUSTICE COURT. In an appeal |
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brought under Section 42.01(a)(1) to a justice court, an appraisal |
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district may be, but is not required to be, represented by legal |
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counsel. |
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Sec. 42.38. EXPIRATION OF SUBCHAPTER. This subchapter |
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expires September 1, 2025. |
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SECTION 3. On the expiration of Subchapter B-1, Chapter 42, |
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Tax Code, as added by this Act, the Office of Court Administration |
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of the Texas Judicial System, using existing resources, shall |
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conduct a study on that subchapter's effectiveness in increasing |
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court efficiency and improving property owners' ability to exercise |
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their appeal rights under Chapter 42, Tax Code. Not later than |
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December 1, 2026, the office shall issue a report on the study to |
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the appropriate standing committees of the house of representatives |
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and the senate. The report must include the office's |
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recommendation as to whether the legislature, in the next regular |
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legislative session following the issuance of the report, should |
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enact legislation similar to Subchapter B-1, Chapter 42, Tax Code, |
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as added by this Act. |
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SECTION 4. An appeal under Subchapter B-1, Chapter 42, Tax |
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Code, as added by this Act, that is pending on September 1, 2025, is |
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governed by that subchapter as it existed on August 31, 2025, and |
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that law is continued in effect for that purpose. |
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SECTION 5. The change in law made by this Act applies to the |
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appeal of an order of an appraisal review board without regard to |
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whether the order was issued before the effective date of this Act. |
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SECTION 6. This Act takes effect September 1, 2019. |