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A BILL TO BE ENTITLED
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AN ACT
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relating to the system for appraising property for ad valorem tax |
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purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.07(d), Tax Code, is amended to read as |
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follows: |
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(d) A notice required by Section 11.43(q), 11.45(d), |
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23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), |
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23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent |
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by certified mail. A notice required by Section 25.19(a)(3) |
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pertaining to property that was not on the appraisal roll in the |
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preceding year because it was omitted from the roll must be sent by |
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certified mail. |
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SECTION 2. Section 1.111(k), Tax Code, is amended to read as |
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follows: |
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(k) On written request by the chief appraiser, an agent who |
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electronically submits a designation of agent form shall provide |
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the chief appraiser information concerning: |
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(1) the electronic signature of the person who signed |
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the form; and |
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(2) the date the person signed the form[; and |
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[(3) the Internet Protocol address of the computer the |
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person used to complete the form]. |
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SECTION 3. Subchapter A, Chapter 6, Tax Code, is amended by |
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adding Section 6.17 to read as follows: |
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Sec. 6.17. INTERNET WEBSITE REQUIRED FOR POPULOUS |
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DISTRICTS. An appraisal district established in a county with a |
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population of 120,000 or more shall maintain an Internet website. |
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SECTION 4. Section 25.02, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) This subsection applies only to an appraisal district |
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established in a county with a population of 120,000 or more. The |
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chief appraiser shall post on the appraisal district's Internet |
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website the district's appraisal records, other than records that |
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are confidential under law, and must continuously update the posted |
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records to include any change in the appraised value of property. |
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SECTION 5. Section 41.45(b-1), Tax Code, as amended by |
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Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th |
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Legislature, Regular Session, 2021, is reenacted and amended to |
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read as follows: |
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(b-1) An appraisal review board shall conduct a hearing on a |
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protest by telephone conference call or by videoconference, as |
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specified by the property owner at the owner's election, if the |
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property owner notifies the board that the property owner intends |
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to appear by telephone conference call or videoconference in the |
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owner's notice of protest or by written notice filed with the board |
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not later than the fifth [10th] day before the date of the hearing. |
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SECTION 6. Section 41.45, Tax Code, is amended by adding |
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Subsection (e-3) to read as follows: |
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(e-3) This subsection applies only to a protest dismissed by |
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an appraisal review board because the property owner or the owner's |
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designated agent did not appear at the hearing on the protest. The |
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appraisal review board shall deliver written notice of the board's |
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dismissal to the property owner or the agent who failed to appear |
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not later than the 30th day after the date the hearing on the |
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protest was scheduled to be held. |
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SECTION 7. Section 41.61(c), Tax Code, is amended to read as |
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follows: |
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(c) An appraisal review board may not issue a subpoena under |
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this section unless the board holds a hearing at which the board |
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determines that good cause exists for the issuance of the subpoena. |
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The appraisal review board before which a good cause hearing is |
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scheduled shall deliver written notice to the party being |
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subpoenaed and parties to the protest of the date, time, and place |
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of the hearing. The board shall deliver the notice not later than |
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the fifth business [5th] day before the date of the good cause |
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hearing. The party being subpoenaed must have an opportunity to be |
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heard at the good cause hearing. |
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SECTION 8. Chapter 41A, Tax Code, is amended by adding |
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Section 41A.011 to read as follows: |
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Sec. 41A.011. RIGHT TO APPEAL BY PERSON LEASING PROPERTY. |
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(a) As an alternative to filing an appeal under Section 42.015, a |
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person leasing property who is contractually obligated to reimburse |
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the property owner for taxes imposed on the property is entitled to |
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appeal through binding arbitration under this chapter an appraisal |
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review board order determining a protest concerning the appraised |
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or market value of property if: |
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(1) the protest was brought by: |
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(A) the person under Section 41.413; or |
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(B) the property owner if the property owner does |
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not appeal the order; and |
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(2) the appraised or market value, as applicable, of |
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the property as determined by the order is $5 million or less. |
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(b) A person appealing an order of the appraisal review |
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board under this section is considered the owner of the property for |
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purposes of the appeal. The chief appraiser shall deliver a copy of |
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any notice relating to the appeal to the owner of the property and |
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to the person bringing the appeal. |
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SECTION 9. Section 1.111(k), Tax Code, as amended by this |
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Act, applies only to a written request for information made by a |
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chief appraiser on or after the effective date of this Act. A |
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written request for information made under that subsection before |
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the effective date of this Act is governed by the law in effect on |
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the date the request was made, and the former law is continued in |
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effect for that purpose. |
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SECTION 10. Section 41.45, Tax Code, as amended by this Act, |
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applies only to a protest under Chapter 41, Tax Code, for which a |
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notice of protest is filed by a property owner on or after the |
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effective date of this Act. A protest under Chapter 41, Tax Code, |
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for which a notice of protest is filed by a property owner before |
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the effective date of this Act is governed by the law in effect on |
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the date the notice of protest was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 11. Section 41.61(c), Tax Code, as amended by this |
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Act, applies only to a subpoena issued under that section on or |
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after the effective date of this Act. A subpoena issued under that |
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section before the effective date of this Act is governed by the law |
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in effect on the date the subpoena was issued, and the former law is |
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continued in effect for that purpose. |
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SECTION 12. This Act takes effect September 1, 2023. |