HB 3168

85(R) - 2017
House Ways & Means
House Ways & Means

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Charlie Geren

Bill Caption

Relating to ad valorem taxation; authorizing fees.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for HB3168, Committee Report 1st House, Substituted: a negative impact of ($28,000) through the biennium ending August 31, 2019.

The cost would increase to ($7,037,000) beginning in fiscal year 2020.

The bill would make no appropriation but could provide the legal basis for an appropriation of funds to implement the provisions of the bill.

Bill Analysis

HB 3955 amends Tax Code relating to property taxes, evaluations, and appeals on property tax determinations. The bill would require that appraisal review boards comply with procedures outlined in the Appraisal Review Board Manual issued by the Comptroller. The bill would establish rules regarding the limited appeal of noncompliance. A property owner would be able to file a petition directly with the district court.


A property owner would be allowed to file a written complaint with the office alleging the appraisal district, appraisal review board, chief appraiser, or appraisal review board member has failed to comply with a procedural requirement. A suit filed would be for the limited purpose of determining whether the defendant failed to comply with the procedural requirement.


Finally, the bill would extend the filing deadline for written notice to the appraisal review board one month and provide guidelines for evening and weekend hearings.

Vote Recommendation Notes

This bill would make it easier for property owners to contest their property tax appraisal, making it more likely they will win a favorable determination. The bill would enhance our principles of limited government and private property rights, therefore, we support HB 3168.

Organizations Supporting

Centerpoint Energy 
Permian Basin Petroleum Association
Texas Apartment Association
Texas Association of Builders
Texas Association of Manufacturers

Organizations Opposed

Texas Association of Appraisal Districts