BILL ANALYSIS

H.B. 1301

By: Geren

Ways & Means

Committee Report (Unamended)

BACKGROUND AND PURPOSE

Appraisal review boards (ARBs) have increasingly refused to issue appealable orders, deciding that they did not have jurisdiction to decide the protest. The absence of an order that can be appealed to the district court slams the courthouse door shut in the face of the taxpayer, since in order to pursue an appeal before a district court under the authority of Chapter 42, Tax Code, there must be an order issued by the ARB. H.B. 1301 seeks to make certain that a property owner who timely files a protest is entitled to have the ARB issue an order which is appealable to and reviewable by the district court.

CRIMINAL JUSTICE IMPACT

It is the committee's opinion that this bill does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.

RULEMAKING AUTHORITY

It is the committee's opinion that this bill does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.

ANALYSIS

H.B. 1301 amends the Tax Code to require an appraisal review board (ARB) to consider and determine by written order a taxpayer protest or a timely filed motion to correct an appraisal roll. The bill authorizes the property owner to appeal the order through judicial review. The bill prohibits an ARB from determining that a property owner has forfeited the right to file a motion or protest or have the motion or protest considered and determined by the ARB, except as provided by provisions relating to the forfeiture of remedy for nonpayment of taxes. These provisions apply only to a motion or protest for which notice is filed on or after the bill's effective date.

EFFECTIVE DATE

On passage, or, if the bill does not receive the necessary vote, September 1, 2023.