appraisal appeals to justice court for small tax disputes

The text as introduced · 372 words

89R5493 CJC-D

By: Hughes
S.B. No. 982

A BILL TO BE ENTITLED

AN ACT

relating to appeals to justice courts of certain appraisal review

board orders.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Chapter 42, Tax Code, is amended by adding

Subchapter B-1 to read as follows:

SUBCHAPTER B-1. REVIEW OF CERTAIN APPRAISAL REVIEW BOARD ORDERS BY

JUSTICE COURT

Sec. 42.35. APPEALS TO JUSTICE COURT. (a) As an

alternative to bringing an appeal of an order of an appraisal review

board under Section 42.01(a)(1) to a district court as provided by

Subchapter B, a property owner may bring the appeal to a justice

court if:

(1) the appeal relates only to a determination of

appraised value, inequality of appraisal, or eligibility for an

exemption from taxation; and

(2) the amount of taxes due on the portion of the

taxable value of the property that is in dispute, calculated using

the preceding year's tax rates, is $20,000 or less.

(b) Venue of an action brought under Section 42.01(a)(1) in

justice court is in any justice precinct in which the property that

is the subject of the order being appealed is located.

(c) If the justice court determines that the justice court

does not have jurisdiction of the appeal, the court shall dismiss

the appeal. In that event, the property owner may appeal the order

to a district court by filing a petition for review with the

district court not later than the 30th day after the date of the

dismissal.

(d) Sections 42.21, 42.23, 42.24, 42.25, and 42.26 apply to

an appeal brought under Section 42.01(a)(1) to a justice court in

the same manner as those sections apply to an appeal brought under

Section 42.01(a)(1) to a district court.

Sec. 42.36. REPRESENTATION IN JUSTICE COURT. In an appeal

brought under Section 42.01(a)(1) to a justice court, an appraisal

district may be, but is not required to be, represented by legal

counsel.

SECTION 2. The change in law made by this Act applies to the

appeal of an order of an appraisal review board without regard to

whether the order was issued before the effective date of this Act.

SECTION 3. This Act takes effect September 1, 2025.