REP. LEMAN FILES BILL TO END ‘PAY TO PLAY’ PROVISION

  

State Representative Ben Leman has filed legislation to end the requirement that taxpayers must first pay a tax assessment before going to court, a policy often referred to as “pay to play.”

On Tuesday, Leman filed House Bill 2080, which he says will restructure the process for bringing suit to provide clarity, create a simpler method for taxpayers to access the courts in tax suits, and ease the burden for both taxpayers and the state.

Under current law, a taxpayer can only challenge a tax assessment in district court if the taxpayer has paid an assessment as determined to be owed by the Texas Comptroller in full.  While the statute provides an alternate path for those unable to pay, Leman said the standards are vague and the procedure for both taxpayers and the state is tedious.

With the proposed structure, a taxpayer could sue in district court after a hearing decision without first paying the contested amount of the tax assessment.

Leman said access to the justice system is “one of the most fundamental rights” of citizens, and that taxpayers “should not be forced to pay upfront, or claim to be indigent, on possible assessments owed prior to having their day in court.”  He said this bill seeks to replace the current structure with one that ensures a taxpayer’s access to the court is protected and allows their voices to be better represented.