Property tax cases would get clearer records, paused collections, and more time before trial

What it does

HB 1088 would require real property appraisal notices to show the market value of land and improvements separately, include the appraisal district account number, and give the comptroller new forms for appraisal orders and certain motions. When a taxpayer files a motion with the county appraisal district, the chief appraiser would have to notify affected tax collectors and pause collection on the account until the appraisal review board resolves the motion; certain costs after that notice could not be charged to a taxpayer who wins. Former owners during a tax year and renters who contractually reimburse their landlord for property taxes could gain appeal rights, while county appraisal districts, chief appraisers, and appraisal review boards could not file counterclaims. A district court generally could not set a trial less than 12 months after an appeal unless the plaintiff asked sooner, and an arbitrator could not set a value above the appraisal records unless the owner requested and agreed to the higher amount.