The text as introduced · 349 words
By: Geren
H.B. No. 1284
A BILL TO BE ENTITLED
AN ACT
relating to the duty of an appraisal review board to determine a
motion or protest filed by a property owner and the right of the
owner to appeal the board's determination.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25, Tax Code, is amended by adding
Subsection (m-1) to read as follows:
(m-1) The appraisal review board shall consider and
determine by written order a motion timely filed by a property owner
under this section. The property owner may appeal the order under
Chapter 42. The appraisal review board may not determine that a
property owner has forfeited the right to:
(1) file the motion; or
(2) have the motion considered and determined by the
board, except as provided by Section 25.26.
SECTION 2. Section 41.01, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The appraisal review board shall consider and determine
by written order as provided by Section 41.47 a protest timely filed
under this chapter. The property owner may appeal the order under
Chapter 42. The board may not determine that a property owner has
forfeited the right to:
(1) file the protest; or
(2) have the protest considered and determined by the
board, except as provided by Section 41.4115.
SECTION 3. Section 25.25(m-1), Tax Code, as added by this
Act, applies only to a motion to correct an appraisal roll filed
under Section 25.25, Tax Code, on or after the effective date of
this Act.
SECTION 4. Section 41.01(f), Tax Code, as added by this Act,
applies only to a protest under Chapter 41, Tax Code, for which a
notice of protest is filed on or after the effective date of this
Act.
SECTION 5. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2025.