PROP TX-COMPLAINTS

Session: 103rd General Assembly
Year: 2023
Bill #: HB2400
Category: Revenue
Position: No position
Mandate?
Revenue Loss?
Authority Preemption?

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Amends the Property Tax Code. In provisions concerning decisions on complaints, provides that, in making its decision, the board of review shall be limited to the evidence presented by the complainant or the complainant's agent, and each complaint shall be limited to the grounds listed in the petition and supporting documents filed with the board. Provides that, when a decision is made on a complaint, the board of review shall make and sign a brief written statement of the reason for the decision (currently, the reason for the change and the manner in which the method used by the assessor in making the assessment was erroneous). Effective immediately.



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