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HB1060 Bill Analysis
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Establishing small claims court tax appeal.
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HCADTEA.ORG is a non-profit organization established to help you understand how to protest your property taxes.
This bill analysis is also available from the Texas legislature on line.
http://www.capitol.state.tx.us/HB1060 Bill Analysis
HBA-AMW, MSH H.B. 1060 77(R)
BILL ANALYSIS
Office of House Bill Analysis H.B. 1060
By: Mowery
Ways & Means
3/22/2001
Introduced
BACKGROUND AND PURPOSE
Under current law, a taxpayer is required to appeal the decision of an appraisal review board to the district court. Appeals to a district court are often costly for the parties involved and these expenses may prevent those who cannot afford the costs from taking their appeal to court.
Litigation costs are lower in small claims court, but taxpayers are not allowed to appeal a decision of the appraisal review board to such a court.
House Bill 1060 allows a taxpayer to appeal a decision of the appraisal review board to a small claims court if the amount of taxes in dispute is within the jurisdiction of the small claims court and sets forth procedures for the court's handling of the appeal.
RULEMAKING AUTHORITY
It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rule making authority to a state officer, department, agency, or institution.
ANALYSIS
House Bill 1060 amends the Tax Code to authorize a property owner to appeal an order of an appraisal review board to a small claims court if the amount of taxes in dispute is within the jurisdiction of that small claims court.
The bill requires the small claims court to dismiss the appeal if the court determines that the appeal is not within the court's jurisdiction. In that event, TO: Honorable Rene Oliveira, Chair,
House Committee on Ways & Means
FROM: John Keel, Director, Legislative Budget Board
IN RE: HB1060 by Mowery (Relating to appeals to small claims courts of certain ad valorem tax determinations.), As Introduced
************************************
* No significant fiscal implication
to the State is anticipated.*
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The bill would amend Chapters 41 and 42 of the Tax Code to grant property owners the option to appeal property tax disputes with the appraisal review board (ARB) to the county small claims court.
The option would be available only if the amount of taxes due on the portion of the disputed taxable property value fell within the jurisdiction of the small claims court. Direct appeal to district court would continue to be available at the property owner's option.
Local Government Impact
Information in the Comptroller's Appraisal District Operations Report
(1999 and 2000 data) indicates that there were 1,752 district court petitions filed in 1999. An appeal to district court requires a formal petition, usually requiring paid legal counsel and a $45 filing fee.
Appeal to small claims court is generally made without counsel with a $10 filing fee. Because the cost of appeals would be reduced with passage of the bill, the number of appeals to local small claims and justice of the peace courts may increase. It is not anticipated that the number of property tax appeals filed will represent a significant increase, therefore, there should be no significant fiscal implication to units of local government.
Source Agencies: 304 Comptroller of Public Accounts
LBB Staff: JK, SD, BR the bill authorizes the property owner to appeal the order to district court by filing a petition for review with the district court not later than the 30th day after the date of the dismissal. The bill provides that the notice of an issuance of an order by the appraisal review board must contain a statement of the property owner's right to appeal the board's decision to small claims court.
The bill provides that the venue of an action in small claims court is in any justice precinct in the county in which the appraisal review board that issued the order appealed is located or in any justice precinct in which the property subject to the order is located in whole or in part.
EFFECTIVE DATE
September 1, 2001.
Harris County property taxes, or Texas property taxes, or property taxes in America? You should have the right to protest your property taxes in small claims court.
Email us: coachdanhart@msn.com
What is the taxpayer's role?
You can play an effective role in the process.....
if you know your rights, understand the remedies available to you, and fulfill your responsibilities.
