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A BILL TO BE ENTITLED
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AN ACT
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relating to the duty of an appraisal review board to determine a |
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motion or protest filed by a property owner and the right of the |
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owner to appeal the board's determination. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25, Tax Code, is amended by adding |
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Subsection (m-1) to read as follows: |
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(m-1) The appraisal review board shall consider and |
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determine by written order a motion timely filed by a property owner |
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under this section. The property owner may appeal the order under |
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Chapter 42. The appraisal review board may not determine that a |
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property owner has forfeited the right to: |
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(1) file the motion; or |
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(2) have the motion considered and determined by the |
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board, except as provided by Section 25.26. |
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SECTION 2. Section 41.01, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The appraisal review board shall consider and determine |
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by written order as provided by Section 41.47 a protest timely filed |
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under this chapter. The property owner may appeal the order under |
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Chapter 42. The board may not determine that a property owner has |
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forfeited the right to: |
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(1) file the protest; or |
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(2) have the protest considered and determined by the |
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board, except as provided by Section 41.4115. |
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SECTION 3. Section 25.25(m-1), Tax Code, as added by this |
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Act, applies only to a motion to correct an appraisal roll filed |
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under Section 25.25, Tax Code, on or after the effective date of |
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this Act. |
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SECTION 4. Section 41.01(f), Tax Code, as added 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 on or after the effective date of this |
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Act. |
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SECTION 5. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2025. |