According to the Legislative Budget Board (LBB), SB 1163 is not expected to have any fiscal impact on the State of Texas. The bill primarily addresses procedural modifications within the appraisal protest process, particularly granting property owners or their designated agents more flexibility in postponing appraisal review board (ARB) hearings. These adjustments are considered to be administrative in nature and do not necessitate additional state funding or resources for implementation.

For local governments, including appraisal districts and ARBs, the fiscal impact is also projected to be negligible. While the bill could result in a slight increase in the number of postponed or rescheduled hearings, this is not anticipated to create a substantial cost burden for local entities. The process for granting postponements is already in place, and the proposed changes would not require significant new infrastructure, staffing, or financial outlays.

In essence, SB 1163 facilitates more efficient case management and ensures fair access to hearings without materially affecting state or local budgets. Its procedural focus allows it to improve service to taxpayers while maintaining existing administrative capabilities.

SB 1163 represents a targeted and thoughtful reform to Texas's property tax protest procedures. The bill clarifies and expands existing statutory provisions to ensure that property owners and their designated agents are not unfairly penalized when hearings before an appraisal review board (ARB) conflict due to scheduling overlaps. The author's statement of intent articulates a common and practical concern: property owners, particularly those with multiple properties under protest, are often scheduled for simultaneous hearings. This bill addresses that concern directly, without creating new bureaucratic processes or requiring additional state or local spending.

SB 1163 promotes Individual Liberty by safeguarding taxpayers' right to participate in the protest process, ensuring that they are not deprived of a hearing due to administrative mishaps or overlapping schedules. It also supports Private Property Rights by reinforcing procedural access to dispute potentially inaccurate or unfair valuations, a cornerstone of property ownership. The bill respects Personal Responsibility, as it still requires a showing of "good cause" for repeated postponements and does not eliminate deadlines or obligations.

From a fiscal standpoint, the Legislative Budget Board determined that there are no anticipated costs to the state or significant costs to local governments, suggesting the bill is a low-risk procedural enhancement with potentially high returns in terms of fairness and administrative flexibility.

In summary, SB 1163 is a narrowly tailored, non-partisan measure that enhances due process and procedural fairness in property taxation without expanding government scope or spending. It upholds liberty principles while solving a practical scheduling issue faced by taxpayers, and as such, Texas Policy Research recommends that lawmakers vote YES on SB 1163.

• Individual Liberty: The bill strengthens individual liberty by protecting the procedural rights of property owners in appraisal disputes. It ensures that a taxpayer cannot be penalized for missing a hearing due to simultaneous scheduling conflicts, thereby reinforcing the right to be heard in matters that directly affect their property and financial interests. Access to due process in government proceedings is a foundational liberty.
• Personal Responsibility: While the bill provides flexibility by allowing for postponements, it preserves personal responsibility by requiring a showing of “good cause” for rescheduling beyond the first postponement. Property owners and their agents must still take timely action to request changes and cannot abuse the process, maintaining accountability in civic participation.
• Free Enterprise: The bill indirectly supports free enterprise by ensuring that commercial property owners—who often manage multiple properties—are not unfairly hindered in their ability to challenge potentially inaccurate valuations. Inaccurate appraisals can distort operational costs and harm business competitiveness. The bill enhances the fairness and predictability that business owners rely on in navigating regulatory environments.
• Private Property Rights: The right to challenge a government-assessed value on one's property is a fundamental element of property ownership. The bill bolsters this by making it easier for owners to fully engage in the dispute process without forfeiting hearings due to overlapping scheduling. Recognizing the procedural realities of multiple property protests, it reaffirms the state's commitment to property owners’ rights.
• Limited Government: This bill neither expands the scope nor the size of government but makes an existing process more efficient and just. By permitting a designated representative to act on behalf of the property owner and allowing minor procedural postponements, the bill improves government responsiveness without increasing regulatory burdens. It’s a good example of government refinement rather than expansion.