Bill

HB 380

86(R) - 2019
House Ways & Means
Senate Property Tax
House Ways & Means
Senate Property Tax
Appraisal
Taxation
Taxes

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Positive

Author(s)

Charlie Geren

Co-Author(s)

Valoree Swanson

Sponsor(s)

Kelly Hancock

Bill Caption

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

Fiscal Notes

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.

Bill Analysis

HB 380 would allow property owners to appeal appraisal review board orders that say that the board lacks jurisdiction to determine a protest. If the court in an appeal finds that the property owner did not exhaust all of their administrative remedies, the court may return the protest to the board with instructions to allow the property owner to exhaust all of their administrative remedies.  

Vote Recommendation Notes

Texas Action supports this bill for promoting the principles of individual liberty and property rights. This bill would give Texans an additional option in seeking to right any perceived wrongs as related to their property appraisals.