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A BILL TO BE ENTITLED
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AN ACT
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relating to the creation and maintenance by an appraisal district |
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of a publicly available Internet database of information regarding |
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protest hearings conducted by the appraisal review board |
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established for the district. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 26.17(c), Tax Code, is amended to read as |
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follows: |
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(c) The database must provide a link to: |
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(1) the Internet website used by each taxing unit in |
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which the property is located to post the information described by |
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Section 26.18; and |
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(2) the Internet database created by the chief |
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appraiser under Section 41.13 that contains information regarding |
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protest hearings conducted by the appraisal review board |
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established for the appraisal district. |
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SECTION 2. Subchapter A, Chapter 41, Tax Code, is amended by |
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adding Section 41.13 to read as follows: |
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Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief |
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appraiser of each appraisal district shall create and maintain a |
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publicly available and searchable Internet database that contains |
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information regarding protest hearings conducted by the appraisal |
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review board established for the district. |
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(b) For each protest hearing conducted by the appraisal |
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review board, the database must contain: |
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(1) the name of each board member who attended the |
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hearing; |
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(2) the date and time of the hearing; |
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(3) the account number and category for the property |
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that was the subject of the hearing; |
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(4) the appraised value according to the appraisal |
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district and the property owner's asserted value of the property |
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that was the subject of the hearing; and |
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(5) the board's determination of the protest, |
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including the board's determination of the value of the property if |
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the hearing was to consider a protest regarding appraised value. |
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(c) The chief appraiser shall update the database not later |
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than October 1 of each year. |
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(d) Beginning on January 1, 2025, the database shall include |
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information for protests relating to the most recent tax year and |
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each tax year thereafter until the database includes information |
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for protests relating to the most recent five tax years. |
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(e) Beginning on January 1, 2030, the database shall include |
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information for protests relating to the previous five tax years. |
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SECTION 3. Not later than the effective date of this Act, |
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the chief appraiser of each appraisal district shall create and |
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make available to the public the Internet database required by |
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Section 41.13, Tax Code, as added by this Act. |
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SECTION 4. This Act takes effect January 1, 2024. |