Honorable Paul Bettencourt, Chair, Senate Committee on Property Tax
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
HB994 by Guillen (relating to appeals to justice courts of certain ad valorem tax determinations.), Committee Report 2nd House, Substituted
No fiscal implication to the State is anticipated.
The bill would add Subchapter B-1, relating to appeals from appraisal review board determinations in certain counties, to Chapter 42 of the Tax Code, to provide that in certain counties a property owner may appeal an appraisal review board order, in specified circumstances, to a justice court as an alternative to bringing an appeal to a district court. The subchapter would apply to a county that has a population of less than 45,000, shares a border with a county that has a population of 1.5 million or more and is within 200 miles of an international border, and through which the Atascosa River flows. An appeal may be brought to a justice court if the appeal relates only to a claim of excessive appraisal of property that qualifies as the owner's residence homestead and the appraised value of the property as determined by the appraisal review board as stated in the order being appealed is $500,000 or less.
The bill would not affect taxable property values, tax rates, collection rates, or any other variable which might affect the revenues of units of local governments or the state.
The bill would take effect September 1, 2019 and apply to the appeal of an order of an appraisal review board without regard to whether the order was issued before the effective date of the bill.
Local Government Impact
No fiscal implication to units of local government is anticipated.