Bill Text: TX HB994 | 2019-2020 | 86th Legislature | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to appeals to justice courts of certain ad valorem tax determinations.

Spectrum: Bipartisan Bill

Status: (Vetoed) 2019-06-15 - Vetoed by the Governor [HB994 Detail]

Download: Texas-2019-HB994-Comm_Sub.html
 
 
  By: Guillen, Swanson (Senate Sponsor - Flores) H.B. No. 994
         (In the Senate - Received from the House April 25, 2019;
  April 29, 2019, read first time and referred to Committee on
  Property Tax; May 13, 2019, reported adversely, with favorable
  Committee Substitute by the following vote:  Yeas 5, Nays 0;
  May 13, 2019, sent to printer.)
Click here to see the committee vote
 
  COMMITTEE SUBSTITUTE FOR H.B. No. 994 By:  Hinojosa
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to appeals to justice courts of certain ad valorem tax
  determinations.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 42, Tax Code, is amended by adding
  Subchapter B-1 to read as follows:
  SUBCHAPTER B-1. APPEALS FROM APPRAISAL REVIEW BOARD DETERMINATIONS
  IN CERTAIN COUNTIES
         Sec. 42.35.  APPLICABILITY OF SUBCHAPTER. This subchapter
  applies only to the appeal of an order issued by an appraisal review
  board that is located in a county:
               (1)  that has a population of less than 45,500;
               (2)  that shares a border with a county that has a
  population of 1.5 million or more and is within 200 miles of an
  international border; and
               (3)  through which the Atascosa River flows.
         Sec. 42.36.  APPEALS TO JUSTICE COURT. (a) As an
  alternative to bringing an appeal under Section 42.01(a)(1) to a
  district court as provided by Subchapter B, a property owner may
  bring the appeal to a justice court if:
               (1)  the appeal relates only to a claim of excessive
  appraisal of property that qualifies as the owner's residence
  homestead; and
               (2)  the appraised value of the property as determined
  by the appraisal review board and stated in the order being appealed
  is $500,000 or less.
         (b)  Venue of an action brought under Section 42.01(a)(1) in
  justice court is in any justice precinct in which the property that
  is the subject of the order being appealed is located.
         (c)  If the justice court determines that the justice court
  does not have jurisdiction of the appeal, the court shall dismiss
  the appeal. In that event, the property owner may appeal the order
  to a district court by filing a petition for review with the
  district court not later than the 30th day after the date of the
  dismissal.
         (d)  Sections 42.21, 42.23, 42.24, and 42.25 apply to an
  appeal brought under Section 42.01(a)(1) to a justice court in the
  same manner as those sections apply to an appeal brought under
  Section 42.01(a)(1) to a district court.
         Sec. 42.37.  REPRESENTATION IN JUSTICE COURT. In an appeal
  brought under Section 42.01(a)(1) to a justice court, an appraisal
  district may be, but is not required to be, represented by legal
  counsel.
         Sec. 42.38.  EXPIRATION OF SUBCHAPTER. This subchapter
  expires September 1, 2025.
         SECTION 2.  On the expiration of Subchapter B-1, Chapter 42,
  Tax Code, as added by this Act, the Office of Court Administration
  of the Texas Judicial System, using existing resources, shall
  conduct a study on that subchapter's effectiveness in increasing
  court efficiency and improving property owners' ability to exercise
  their appeal rights under Chapter 42, Tax Code. Not later than
  December 1, 2026, the office shall issue a report on the study to
  the appropriate standing committees of the house of representatives
  and the senate. The report must include the office's
  recommendation as to whether the legislature, in the next regular
  legislative session following the issuance of the report, should
  enact legislation similar to Subchapter B-1, Chapter 42, Tax Code,
  as added by this Act.
         SECTION 3.  An appeal under Subchapter B-1, Chapter 42, Tax
  Code, as added by this Act, that is pending on September 1, 2025, is
  governed by that subchapter as it existed on August 31, 2025, and
  that law is continued in effect for that purpose.
         SECTION 4.  The change in law made by this Act applies to the
  appeal of an order of an appraisal review board without regard to
  whether the order was issued before the effective date of this Act.
         SECTION 5.  This Act takes effect September 1, 2019.
 
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