Plain English summary not yet available
The full original text is available below. Check back soon as we process this bill.
  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.