Bill Text: TX HB994 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to appeals to justice courts of certain ad valorem tax determinations.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Vetoed) 2019-06-15 - Vetoed by the Governor [HB994 Detail]
Download: Texas-2019-HB994-Enrolled.html
H.B. No. 994 |
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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. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 994 was passed by the House on April | ||
24, 2019, by the following vote: Yeas 137, Nays 8, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 994 on May 26, 2019, by the following vote: Yeas 148, Nays 0, 1 | ||
present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 994 was passed by the Senate, with | ||
amendments, on May 15, 2019, by the following vote: Yeas 31, Nays | ||
0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |