H.B. No. 1533 amends various sections of the Texas Tax Code to enhance the property appraisal process for ad valorem tax purposes. Key changes include the requirement for certified mail notifications regarding omitted properties on the appraisal roll, and adjustments to the information that agents must provide when submitting designation forms electronically. Additionally, the bill introduces new provisions for appraisal district trainers, mandating that at least one trainer be a taxpayer representative with specific qualifications, while also allowing for exceptions under certain conditions.
The bill also establishes requirements for appraisal districts in counties with populations of 120,000 or more to maintain an Internet website and post updated appraisal records weekly. It allows property lessees to appeal appraisal review board decisions through binding arbitration under certain conditions and modifies the procedures for conducting hearings and issuing subpoenas. The changes are set to take effect on September 1, 2025, with specific provisions applying to actions taken after the effective date.
Statutes affected: Introduced: Tax Code 1.07, Tax Code 1.111, Tax Code 5.041, Tax Code 25.02, Tax Code 41.47, Tax Code 41.61, Tax Code 42.23 (Tax Code 1, Tax Code 41, Tax Code 5, Tax Code 42, Tax Code 25)
House Committee Report: Tax Code 1.07, Tax Code 1.111, Tax Code 5.041, Tax Code 25.01, Tax Code 41.47, Tax Code 41.61, Tax Code 42.23 (Tax Code 1, Tax Code 41, Tax Code 5, Tax Code 42, Tax Code 25)
Engrossed: Tax Code 1.07, Tax Code 1.111, Tax Code 5.041, Tax Code 25.01, Tax Code 41.47, Tax Code 41.61, Tax Code 42.23 (Tax Code 1, Tax Code 41, Tax Code 5, Tax Code 42, Tax Code 25)
Senate Committee Report: Tax Code 1.07, Tax Code 1.111, Tax Code 5.041, Tax Code 25.01, Tax Code 41.47, Tax Code 41.61, Tax Code 42.23 (Tax Code 1, Tax Code 41, Tax Code 5, Tax Code 42, Tax Code 25)
Enrolled: Tax Code 1.07, Tax Code 1.111, Tax Code 5.041, Tax Code 25.01, Tax Code 41.47, Tax Code 41.61, Tax Code 42.23 (Tax Code 1, Tax Code 41, Tax Code 5, Tax Code 42, Tax Code 25)