|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the right of a property owner or the owner's agent to |
|
receive on request a copy of the information used to appraise the |
|
owner's property for ad valorem tax purposes. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 25.195, Tax Code, is amended by adding |
|
Subsections (a-1) and (c-1) and amending Subsections (d) and (e) to |
|
read as follows: |
|
(a-1) On request by a property owner or the designated agent |
|
of an owner, a chief appraiser shall provide electronically or by |
|
mail at the address designated by the property owner or agent a copy |
|
of the records, supporting data, schedules, and other material and |
|
information the owner or agent is entitled to inspect and copy under |
|
Subsection (a). A chief appraiser may not impose a fee for |
|
providing a copy of records, supporting data, schedules, or other |
|
material or information under this subsection. |
|
(c-1) On request by a property owner or the designated agent |
|
of an owner, a private appraisal firm shall provide electronically |
|
or by mail at the address designated by the property owner or agent |
|
a copy of the information the owner or agent is entitled to inspect |
|
and copy under Subsection (c). A private appraisal firm may not |
|
impose a fee for providing a copy of information under this |
|
subsection. |
|
(d) The appraisal firm shall make information covered by |
|
Subsection (c) available for inspection and copying by the owner or |
|
agent or provide the information as required by Subsection (c-1), |
|
as applicable, not later than the 15th day after the date the owner |
|
or agent delivers a written request to inspect or receive a copy of |
|
the information, unless the owner or agent agrees in writing to a |
|
later date. |
|
(e) If an owner or agent states under oath in a document |
|
filed with an appraisal review board in connection with a |
|
proceeding initiated under Section 25.25 or Chapter 41 that the |
|
applicable appraisal firm has not complied with a request for |
|
inspection or copying under Subsection (c) or a request to receive a |
|
copy of information under Subsection (c-1) related to the property |
|
that is the subject of the proceeding, the board may not conduct a |
|
hearing on the merits of any claim relating to that property and may |
|
not approve the appraisal records relating to that property until |
|
the board determines in a hearing that: |
|
(1) the appraisal firm has made the information |
|
available for inspection and copying as required by Subsection (c) |
|
or has provided the information as required by Subsection (c-1), as |
|
applicable; or |
|
(2) the owner or agent has withdrawn the motion or |
|
protest that initiated the proceeding. |
|
SECTION 2. This Act takes effect January 1, 2024. |