HB 988 (Shine/Hancock) Relating to ad valorem taxation. HB 988 is an omnibus appraisal bill related to Appraisal Review Boards, including adoption of model hearing practices prepared by the Comptroller (including reporting, oversight, and complaints related to these procedures), requiring informal conferences on request, and allowing limited binding arbitration as part of certain protests. HB 988 was sent to the Governor on 5/31.
HB 2723 (Meyer/Bettencourt) would require the Department of Information Resources develop and maintain an internet website that lists and links to each property tax database maintained by appraisal districts, as well as add language to property tax and appraisal notices pointing to this website. HB 2723 was signed by Governor Abbott on 6/3 and was effective immediately.
HB 2941 (Burns/Springer) would require all Appraisal Review Board members to be appointed by the local administrative district judge. HB 2941 was sent to the Governor on 5/22.
HB 3833 (King, Phil/ Hancock) relating to the appraisal of certain real property for ad valorem tax purposes. HB 3833 would eliminate interest due on rollback taxes for certain types of land as well as reduce the number of years for which rollback taxes are due from 5 to 3 years. HB 3833 was sent to the Governor on 5/31.
HB 3971 (Meyer/West) would require the chief appraiser to consider the effect of any restriction placed by a historic district on the property owner’s ability to alter, improve, or repair the property on a property’s value. HB 3971 was sent to the Governor on 5/28.
SB 63 (Nelson/Meyer) relating to the property tax appraisal system, including an entitlement to a tax exemption based on the appraised value of certain renewable energy devices. SB 63 seeks to address appraisal issues, including receipt of determinations in a timely manner, not receiving notice rationale for denial or modification, and deadlines for taxpayer protest hearings. Additionally, the bill establishes an exemption from taxation for appraised value of a solar or wind-powered energy for on-site use. SB 63 was sent to the Governor on 6/1.
SB 1427 (Bettencourt/Shine) would clarify that exemptions on property damaged by a disaster would apply only to physical damage to the property sustained during a declared disaster and not economic loss. SB 1427 was sent to the Governor on 5/27.
SB 1449 (Bettencourt/Murphy) would increase the minimum amount of tangible personal property that is exempt from rendition and assessment for property taxes from $500 to $2,500. SB 1449 was sent to the Governor on 5/24.
