| |
| |
| |
|
|
AN ACT
|
|
|
relating to the matters that may be the subject of limited binding |
|
|
arbitration to compel compliance with procedural requirements |
|
|
related to protests before appraisal review boards. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. The heading to Section 41A.015, Tax Code, is |
|
|
amended to read as follows: |
|
|
Sec. 41A.015. LIMITED BINDING ARBITRATION TO COMPEL |
|
|
COMPLIANCE WITH [CERTAIN] PROCEDURAL REQUIREMENTS RELATED TO |
|
|
PROTESTS. |
|
|
SECTION 2. Section 41A.015(a), Tax Code, is amended to read |
|
|
as follows: |
|
|
(a) A property owner who has filed a notice of protest under |
|
|
Chapter 41 may file a request for limited binding arbitration under |
|
|
this section to compel the appraisal review board or chief |
|
|
appraiser, as appropriate, to: |
|
|
(1) comply with the hearing procedures adopted by the |
|
|
appraisal review board under Section 41.01(c) and rescind |
|
|
procedural rules adopted by the appraisal review board that are not |
|
|
in compliance with the model hearing procedures prepared by the |
|
|
comptroller under Section 5.103; |
|
|
(2) schedule a hearing on a protest as required by |
|
|
Section 41.45; |
|
|
(3) deliver information to the property owner in the |
|
|
manner required by Section 41.461; |
|
|
(4) allow the property owner to offer evidence, |
|
|
examine or cross-examine witnesses or other parties, and present |
|
|
arguments as required by Section 41.66(b); |
|
|
(5) set a hearing for a time and date certain and |
|
|
postpone a hearing that does not begin within two hours of the |
|
|
scheduled time as required by Section 41.66(i); |
|
|
(6) schedule hearings on protests concerning multiple |
|
|
properties identified in the same notice of protest on the same day |
|
|
at the request of the property owner or the property owner's |
|
|
designated agent as required by Section 41.66(j); or |
|
|
(7) refrain from using or offering as evidence |
|
|
information requested by the property owner under Section 41.461 |
|
|
that was not delivered to the property owner at least 14 days before |
|
|
the hearing as required by Section 41.67(d). |
|
|
SECTION 3. The change in law made by this Act applies only |
|
|
to a request for limited binding arbitration under Section 41A.015, |
|
|
Tax Code, related to a protest under Chapter 41 of that code for |
|
|
which a notice of protest is filed by a property owner on or after |
|
|
the effective date of this Act. A request for limited binding |
|
|
arbitration related to a protest for which a notice of protest was |
|
|
filed by a property owner before the effective date of this Act is |
|
|
governed by the law in effect on the date the notice of protest was |
|
|
filed, and the former law is continued in effect for that purpose. |
|
|
SECTION 4. This Act takes effect January 1, 2024. |
| |
| |
| |
______________________________ |
______________________________ |
| |
President of the Senate |
Speaker of the House |
| |
| |
|
|
I certify that H.B. No. 4101 was passed by the House on April |
|
|
25, 2023, by the following vote: Yeas 147, Nays 0, 1 present, not |
|
|
voting. |
|
|
|
|
|
______________________________ |
|
|
Chief Clerk of the House |
| |
| |
|
|
I certify that H.B. No. 4101 was passed by the Senate on May |
|
|
16, 2023, by the following vote: Yeas 31, Nays 0. |
|
|
|
|
|
______________________________ |
|
|
Secretary of the Senate |
|
|
APPROVED: _____________________ |
|
|
Date |
|
|
|
|
|
_____________________ |
|
|
Governor |