Honorable Paul Bettencourt, Chair, Senate Committee on Property Tax
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
SB1428 by Hancock (Relating to the authority of a property owner or owner's agent to bring suit to compel an appraisal district, chief appraiser, or appraisal review board to comply with a procedural requirement applicable to an ad valorem tax protest.), As Introduced
No fiscal implication to the State is anticipated.
The bill would amend Chapter 41, Tax Code by adding Subchapter E to provide for limited suit to compel compliance with certain procedural requirements related to appraisal reviews.
The added subchapter would authorize a property owner or the designated agent of an owner who has filed a notice of protest to bring suit against an appraisal district, chief appraiser, or appraisal review board to compel compliance with a procedural requirement imposed under Chapter 41 of the Tax Code or under a rule established by the board under that chapter that is applicable to the protest. The suit would be prohibited from addressing the merits of a motion filed under Section 25.25, Tax Code, relating to appraisal roll corrections, or a protest filed under Chapter 41.
If a court determined that a defendant failed to comply with a pertinent procedural requirement, the court would be required to: - order the defendant to comply with the procedural requirement; - enter any order necessary to preserve rights protected by, and impose duties required by, the law; and - award court costs and reasonable attorney's fees to the property owner or designated agent of the owner.
An order entered under this added subchapter would be final and could not be appealed.
The bill would not affect taxable property values, tax rates, collection rates, or any other variable that might affect the revenues of units of local governments or the state.
The bill would take effect January 1, 2020.
Local Government Impact
No fiscal implication to units of local government is anticipated.