Bill

HB 165

85(1) - 2017
House Ways and Means
House Ways and Means

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral

Co-Author(s)

Charlie Geren

Bill Caption

Relating to the authority of a district court to hear and determine certain ad valorem tax appeals.

Fiscal Notes

From LBB: Passage of the bill would permit appraisal review board or court determinations on certain protests, motions and appeals related to jurisdiction that would not be permitted under current law. 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 the resulting determinations result in taxable value reductions. 

Bill Analysis

HB 165 would update and clarify the process of protesting certain property tax appraisal valuations by clearly establishing conditions under which a district court may make a final determination in a dispute between a property owner and an appraisal review board. 

Vote Recommendation Notes

This bill would support property rights and limited government by improving the recourse that affected property owners would have to protest their property appraisal for the purpose of calculating their property tax. We support HB 165.