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, the simplification of information requests from agents to chief appraisers, and the establishment of new training requirements for taxpayer representatives involved in appraisal courses. Additionally, appraisal districts in counties with populations of 120,000 or more are mandated to maintain an internet website and regularly update appraisal records. The bill also introduces provisions for property owners and lessees to appeal appraisal review board decisions through binding arbitration under specific conditions.
Further amendments focus on procedural aspects of appraisal review board hearings, including the ability for property owners to conduct hearings via telephone or videoconference, and the requirement for written orders detailing the grounds for dismissals. The bill also clarifies the rights of individuals leasing property to appeal appraisal decisions and outlines the limitations on discovery in court related to expert witnesses. The effective date for these changes is set for September 1, 2025, with certain provisions applying to requests and protests filed after this 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 5, Tax Code 25, Tax Code 42, Tax Code 41)