SB 1767

85(R) - 2017
Senate Finance
Senate Finance
Property taxes

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Positive


Dawn Buckingham

Bill Caption

Relating to hearings and protests before appraisal review boards involving ad valorem tax determinations.

Fiscal Notes

Passage of the bill would prohibit an appraisal review board from determining the appraised value of a protested property to be an amount greater than the appraised value of the property as shown in the appraisal records unless agreed to by the parties to the protest. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

Bill Analysis

SB 1767 would entitle the property owner to elect to present their evidence and argument before, after, or between cases presented by the chief appraiser and each taxing unit. A property owner who is a party to a protest is entitled to elect to present their case at a hearing on the protest either before or after the appraisal district presents its case.

Vote Recommendation Notes

Texas Action supports these measures to give property owners more options during hearings and protests involving tax determinations. This upholds our principles of individual liberty and property rights, so for these reasons, we support this legislation.