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