Bill

HB 994

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

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Positive

Author(s)

Ryan Guillen

Co-Author(s)

Valoree Swanson

Sponsor(s)

Pete Flores

Bill Caption

Relating to appeals to justice courts of certain ad valorem tax determinations.

Fiscal Notes

No fiscal implication to the State is anticipated. 

Bill Analysis

HB 994 would provide an additional option for appealing appraisal board orders in Atascosa County. Under the bill, property owners would be able to bring the appeal before a justice court if the appeal relates to a claim of excessive appraisal of property that qualifies as the owner's residence homestead, and the appraised value is $500,000 or less. This bill would expire in 2025, after which the Office of Court Administration of the Texas Judicial System would conduct a study regarding the effectiveness of the legislation and whether the Legislature should enact permanent legislation to its effect.    

Vote Recommendation Notes

Texas Action supports HB 994 for promoting the principles of individual liberty and limited government. The pilot program proposed by this bill could be an important first step in giving Texans more options for appealing property appraisals.