SB 669

85(R) - 2017
Senate Finance
House Ways & Means
Senate Finance
House Ways & Means
Property Rights
Property taxes

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Jane Nelson


John Zerwas

Bill Caption

Relating to the system for protesting or appealing certain ad valorem tax determinations; authorizing a fee.

Fiscal Notes

Estimated Two-year Net Impact to General Revenue Related Funds for SB669, As Introduced: a negative impact of ($612,000) through the biennium ending August 31, 2019.

Additionally, 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. 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 to the extent that appraisal review boards would otherwise increase a property's appraised value. 

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

SB 669 would require the comptroller to appoint a property tax administration advisory board to advise the comptroller on the property tax system including best practices and the complaint process. The bill would proscribe the number of training and continuing education hours appraisal review board members must take. The comptroller would be required to "approve curricula and provide an arbitration manual and other materials for use in training and educating arbitrators". Specific topics for the curriculum are proscribed in the bill. The comptroller would be required to prepare an arbitration manual for use in arbitration proceedings. The comptroller would be required to prepare a survey form for the property owner who has filed a motion to change the appraisal roll. This form would allow the property owner or a designated agent to submit comments and suggestions; procedures and requirements for this process would be instituted.

The bill would prohibit a chief appraiser from charging a property owner or the owner's agent for copies of certain pamphlets, data, and procedures related to an appraisal review board hearing regardless of the manner in which the copies are prepared or delivered. The bill would require the chief appraiser to deliver certain information that they introduce at an appraisal review board hearing by regular first class mail, in a certain electronic format, or by reference to a website. The bill would allow for evening and weekend hearings.

Other changes would allow a property owner to appeal an appraisal review board order concerning the appraised or market value of property to binding arbitration if the property is the owner's residence homestead, or the appraised or market value of the property is $5 million or less (rather than $3 million or less). A new arbitration deposit amount of $1,250 would be created to adjust for this new value range when a property owner applies for an appeal. Individuals seeking to qualify to serve as an arbitrator would also be required to conduct an arbitration for a fee that is not more than $1,200 if the property value falls in this same range.

This is  a summary of the highlights but not an exhaustive list of the provisions of this legislation. 

Vote Recommendation Notes

This bill would provide greater control for citizens to protest their appraisal and obtain information from the board, thereby increasing transparency. Though mostly technical in nature, this bill does makes some substantive changes that positively affect our principles of limited government and property rights, therefore we support SB 669.