84(R) - 2015
Relating to the presentation of evidence in appraisal review board hearings on protests.
A fiscal note dated April 13, 2015 anticipates no fiscal implication to the State or units of local government.
Senate Bill 1394 would amend Section 41.45 of the Tax Code related to hearings on protest of determination of value or inequality of appraisal.
Before or immediately after the beginning of such a hearing, the chief appraiser and the property owner must provide each other a copy of the material they intend to submit to the appraisal review board at the hearing. Senate Bill 1394 would allow that the copy of such material be provided to the other party in the form of any portable device designed to maintain an electronic, magnetic, or digital reproduction of a document or image.
Additionally, it would require that an audiovisual equipment similar to any such equipment used by the chief appraiser during a protest hearing be made available to the property owner for that same hearing.
Vote Recommendation Notes
Senate Bill 1394 would allow more flexibility in the exchange of material at a protest hearing, by allowing the use of portable, electronic devices instead of strictly relying on copies of written material. This can save time and money to both the property owner and the chief appraiser (and hence, ultimately. taxpayers).
Senate Bill 1394 would also require that an audiovisual equipment similar to any such equipment used by a chief appraiser during a protest hearing be made available to the property owner. Property owners could not be denied the use of audiovisual equipment similar to the one used by the chief appraiser (and paid for by taxpayers). This provision supports basic due process.
This bill hence encourages efficiency and gives more flexibility to property owners to defend their case in a protest hearing. We support this bill.