HB1533 - Relating to the system for appraising property for ad valorem tax purposes.

      H.B. No. 1533         AN ACT   relating to the system for appraising property for ad valorem tax   purposes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 1.07(d), Tax Code, is amended to read as   follows:          (d)  A notice required by Section 11.43(q), 11.45(d),   23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e),   23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent   by certified mail. A notice required by Section 25.23(c)   pertaining to property that was not on the appraisal roll in a prior   year because it was omitted from the roll must be sent by certified   mail.          SECTION 2.  Section 1.111(k), Tax Code, is amended to read as   follows:          (k)  On written request by the chief appraiser, an agent who   electronically submits a designation of agent form shall provide   the chief appraiser information concerning:                (1)  the electronic signature of the person who signed   the form; and                (2)  the date the person signed the form[ ; and                [ (3)     the Internet Protocol address of the computer the   person used to complete the form ].          SECTION 3.  Section 5.041, Tax Code, is amended by adding   Subsections (e-4) and (e-5) to read as follows:           (e-4)     If the comptroller contracts with a service provider   to assist with the course established under Subsection (a) or   (e-1), at least one trainer of the course must be a taxpayer   representative.   An individual is eligible to be a trainer who is a   taxpayer representative only if:                 (1)  the individual:                       (A)  resides in this state;                       (B)     is licensed to practice law in this state and   has practiced law in this state for at least five years; and                       (C)     has knowledge of and experience in property   tax law; and                 (2)  the individual has not:                       (A)     represented an appraisal district, appraisal   review board, or taxing unit in any capacity;                       (B)     served as an officer or employee of an   appraisal district; or                       (C)     served as a member of an appraisal review   board.           (e-5)     Notwithstanding Subsection (e-4), the comptroller may   contract with an individual to be a trainer described by that   subsection who does not meet the eligibility requirements   prescribed by that subsection if:                 (1)     no other individual who applies to be a trainer   meets those eligibility requirements; and                 (2)  the individual to be contracted with:                       (A)  resides in this state;                       (B)     has knowledge of and experience with the   property tax system;                       (C)  has a bachelor's degree; and                       (D)  is not:                             (i)     an officer or employee of an appraisal   district;                             (ii)     a member of the board of directors of   an appraisal district;                             (iii)     a member of an appraisal review   board; or                             (iv)     an officer or employee of a taxing   unit.          SECTION 4.  Subchapter A, Chapter 6, Tax Code, is amended by   adding Section 6.17 to read as follows:           Sec.   6.17.     INTERNET WEBSITE REQUIRED FOR POPULOUS   DISTRICTS. An appraisal district established in a county with a   population of 120,000 or more shall maintain an Internet website.          SECTION 5.  Section 25.01, Tax Code, is amended by adding   Subsection (d) to read as follows:           (d)     This subsection applies only to an appraisal district   established in a county with a population of 120,000 or more.   The   chief appraiser shall post on the appraisal district's Internet   website the district's completed appraisal records required to be   prepared under Subsection (a), other than records that are   confidential under law, and must update the posted records at least   once each week to include any change in the appraised value of   property.          SECTION 6.  Section 41.45(b-1), Tax Code, as amended by   Chapters 965 (S.B. 1919) and 644 (H.B. 988), Acts of the 87th   Legislature, Regular Session, 2021, is reenacted and amended to   read as follows:          (b-1)  An appraisal review board shall conduct a hearing on a   protest by telephone conference call or by videoconference, as   specified by the property owner at the owner's election, if the   property owner notifies the board that the property owner intends   to appear by telephone conference call or videoconference in the   owner's notice of protest or by written notice filed with the board   not later than :                 (1)   the fifth [ 10th ] day before the date of the hearing   if the property owner has not designated an agent under Section   1.111 to represent the owner at the hearing; or                 (2)     the 10th day before the date of the hearing if the   property owner has designated an agent under that section to   represent the owner at the hearing .          SECTION 7.  Section 41.47(a), Tax Code, is amended to read as   follows:          (a)  The appraisal review board hearing a protest shall   determine the protest and make its decision by written order.   If   the board dismisses the protest on jurisdictional grounds, the   board shall notify the property owner in writing of its decision and   state in the notification the grounds for its determination.          SECTION 8.  Section 41.61(c), Tax Code, is amended to read as   follows:          (c)  An appraisal review board may not issue a subpoena under   this section unless the board holds a hearing at which the board   determines that good cause exists for the issuance of the subpoena.     The appraisal review board before which a good cause hearing is   scheduled shall deliver written notice to the party being   subpoenaed and parties to the protest of the date, time, and place   of the hearing.  The board shall deliver the notice not later than   the 15th [ 5th ] day before the date of the good cause hearing.  The   party being subpoenaed must have an opportunity to be heard at the   good cause hearing.          SECTION 9.  Chapter 41A, Tax Code, is amended by adding   Section 41A.011 to read as follows:           Sec.   41A.011.     RIGHT TO APPEAL BY PERSON LEASING PROPERTY.   (a)   As an alternative to filing an appeal under Section 42.015, a   person leasing property who is contractually obligated to reimburse   the property owner for taxes imposed on the property is entitled to   appeal through binding arbitration under this chapter an appraisal   review board order determining a protest concerning the appraised   or market value of property if:                 (1)  the protest was brought by:                       (A)  the person under Section 41.413; or                       (B)     the property owner if the property owner does   not appeal the order; and                 (2)     the appraised or market value, as applicable, of   the property as determined by the order is $5 million or less.           (b)     A person appealing an order of the appraisal review   board under this section is considered the owner of the property for   purposes of the appeal. The comptroller shall deliver a copy of any   notice relating to the appeal to the owner of the property and to   the person bringing the appeal.          SECTION 10.  Section 42.23, Tax Code, is amended by adding   Subsections (j) and (k) to read as follows:           (j)     The court may not order discovery unless the discovery   is requested by a party to the appeal.           (k)  The court may not:                 (1)     impose deadlines for discovery related to an   expert witness, including deadlines for designating an expert   witness, that fall before the deadlines specified by the Texas   Rules of Civil Procedure; or                 (2)     otherwise accelerate discovery related to an   expert witness, unless agreed to by the parties.          SECTION 11.  Section 1.111(k), Tax Code, as amended by this   Act, applies only to a written request for information made by a   chief appraiser on or after the effective date of this Act.  A   written request for information made under that subsection before   the effective date of this Act is governed by the law in effect on   the date the request was made, and the former law is continued in   effect for that purpose.          SECTION 12.  Sections 5.041(e-4) and (e-5), Tax Code, as   added by this Act, apply only to a course provided under Section   5.041(a) or (e-1), Tax Code, on or after January 1, 2026.          SECTION 13.  Sections 41.45 and 41.47, Tax Code, as amended   by this Act, apply only to a protest under Chapter 41, Tax Code, for   which a notice of protest is filed by a property owner on or after   the effective date of this Act. A protest under Chapter 41, Tax   Code, for which a notice of protest is filed by a property owner   before the effective date of this Act is governed by the law in   effect on the date the notice of protest was filed, and the former   law is continued in effect for that purpose.          SECTION 14.  Section 41.61(c), Tax Code, as amended by this   Act, applies only to a subpoena issued under that section on or   after the effective date of this Act.  A subpoena issued under that   section before the effective date of this Act is governed by the law   in effect on the date the subpoena was issued, and the former law is   continued in effect for that purpose.          SECTION 15.  Section 41A.011, Tax Code, as added by this Act,   applies only to a request for binding arbitration under Chapter   41A, Tax Code, that is filed on or after January 1, 2026.  A request   for [Text truncated for display. Full text available on Congress.gov.]