Bill Caption

Relating to a request for binding arbitration to appeal appraisal review board orders involving two or more contiguous tracts of land.

Fiscal Notes

No fiscal impact to the state is anticipated. 

Bill Analysis

SB 1876 stipulates that, for the purposes of binding arbitration to protest a property valuation by an appraisal review board, contiguous tracts of land may not be considered noncontiguous based on the classification of the property.

The bill author's statement of intent clarifies the purpose of this bill succinctly: S.B. 1876 establishes that "for purposes of binding arbitration, two or more contiguous tracts of land that comprise one economic unit shall be considered contiguous tracts of land regardless of property type classification."

Vote Recommendation Notes

Texas Action supports SB 1876 for protecting the property rights of individuals with this unique property tax situation from being unfairly taxed or from having their requests for arbitration wrongly dismissed.