Senate committee adopts taxpayer 'bill of rights' language for ad valorem notices

The Senate Taxation Committee on Thursday approved language to place a clear "taxpayer bill of rights" with ad valorem tax assessment notices, a measure committee members said simply consolidates existing statutory protections for taxpayers.

Pro Tem Paxton told the committee the change does not create new rights but "puts together this taxpayer bill of rights just so that would be included, with their tax assessments so they can have an idea of what their options are with that." Members noted some counties already include similar information in their mailers.

Senator Kirk asked why the format was being changed; Paxton and other supporters said the aim is transparency — making current appeal and protest procedures easier for recipients to find and use. The committee recorded 12 ayes and 0 nays and declared the bill passed as amended.

The action is procedural: it requires notices to contain an explanatory summary of rights and procedures that already exist in statute, rather than altering substantive appeal deadlines or standards. No new effective date or implementation schedule was specified in committee testimony.