HB 2282

84(R) - 2015
House Ways & Means
House Ways & Means
District Courts
Property taxes

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Ryan Guillen

Bill Caption

Relating to the procedures for protests and appeals of certain ad valorem tax determinations.

Fiscal Notes

A fiscal note dated May 14, 2015 anticipates no fiscal implication to the State and units of local government.

Bill Analysis

House Bill 2282 would require that an appraisal review board and a chief appraiser review the evidence or argument communicated by a property owner, including information provided by affidavit, before a hearing on a protest.

House Bill 2282 would amend Chapter 42 of the Tax Code to provide that in certain counties an appraisal review board determination could be appealed to a justice court instead of a district court if the appeal relates only to a determination of appraised value or eligibility for an exemption of taxation and the amount of taxes due is $10,000 or less.

Vote Recommendation Notes

House Bill 2282 would require that county appraisal district boards and chief appraisers review and take into consideration evidence provided by property owner before an appraisal protest hearing, hence strengthening the ability of property owners to defend their case.

According to the statement of intent for House Bill 2282, the bill also seek to reduce costs to appraisal districts and property owners to settle a dispute in district courts, arguing that in certain counties, and under certain conditions, resolving such a protest through a justice court would be a better option. House Bill 2282 could hence financially benefit both appraisal districts and property owners.

As a consequence, we support this bill.

The second chamber sponsor is Senator Carlos Uresti.