| |
| |
| |
|
|
AN ACT
|
|
|
relating to the creation and maintenance by an appraisal district |
|
|
of a publicly available Internet database of information regarding |
|
|
protest hearings conducted by the appraisal review board |
|
|
established for the district. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 26.17(c), Tax Code, is amended to read as |
|
|
follows: |
|
|
(c) The database must provide a link to: |
|
|
(1) the Internet website used by each taxing unit in |
|
|
which the property is located to post the information described by |
|
|
Section 26.18; and |
|
|
(2) the Internet database created by the chief |
|
|
appraiser under Section 41.13 that contains information regarding |
|
|
protest hearings conducted by the appraisal review board |
|
|
established for the appraisal district. |
|
|
SECTION 2. Subchapter A, Chapter 41, Tax Code, is amended by |
|
|
adding Section 41.13 to read as follows: |
|
|
Sec. 41.13. PROTEST HEARING DATABASE. (a) The chief |
|
|
appraiser of each appraisal district shall create and maintain a |
|
|
publicly available and searchable Internet database that contains |
|
|
information regarding protest hearings conducted by the appraisal |
|
|
review board established for the district. |
|
|
(b) For each protest hearing conducted by the appraisal |
|
|
review board, the database must contain: |
|
|
(1) the name of each board member who attended the |
|
|
hearing; |
|
|
(2) the date and time of the hearing; |
|
|
(3) the account number and category for the property |
|
|
that was the subject of the hearing; |
|
|
(4) the appraised value according to the appraisal |
|
|
district and the property owner's asserted value of the property |
|
|
that was the subject of the hearing; and |
|
|
(5) the board's determination of the protest, |
|
|
including the board's determination of the value of the property if |
|
|
the hearing was to consider a protest regarding appraised value. |
|
|
(c) The chief appraiser shall update the database not later |
|
|
than October 1 of each year. |
|
|
(d) Beginning on January 1, 2025, the database shall include |
|
|
information for protests relating to the most recent tax year and |
|
|
each tax year thereafter until the database includes information |
|
|
for protests relating to the most recent five tax years. |
|
|
(e) Beginning on January 1, 2030, the database shall include |
|
|
information for protests relating to the previous five tax years. |
|
|
SECTION 3. Not later than the effective date of this Act, |
|
|
the chief appraiser of each appraisal district shall create and |
|
|
make available to the public the Internet database required by |
|
|
Section 41.13, Tax Code, as added by this Act. |
|
|
SECTION 4. This Act takes effect January 1, 2024. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 796 was passed by the House on April |
|
|
5, 2023, by the following vote: Yeas 146, Nays 0, 2 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 796 was passed by the Senate on May |
|
|
12, 2023, by the following vote: Yeas 30, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |