Bill Text: TX HB3989 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the determination of the appraised value of property for purposes of an ad valorem tax protest or appeal.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-23 - Referred to Ways & Means [HB3989 Detail]
Download: Texas-2015-HB3989-Introduced.html
| 84R2969 TJB-F | ||
| By: Keffer | H.B. No. 3989 | |
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| relating to the determination of the appraised value of property | ||
| for purposes of an ad valorem tax protest or appeal. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 41.43, Tax Code, is amended by adding | ||
| Subsection (e) to read as follows: | ||
| (e) For purposes of Subsection (b)(3), the median appraised | ||
| value of comparable properties must be calculated using the | ||
| appraised value of each comparable property as shown in the | ||
| appraisal records submitted to the appraisal review board by the | ||
| chief appraiser under Section 25.22 or 25.23. | ||
| SECTION 2. Section 42.26, Tax Code, is amended by adding | ||
| Subsection (e) to read as follows: | ||
| (e) For purposes of Subsection (a)(3), the median appraised | ||
| value of comparable properties must be calculated using the | ||
| appraised value of each comparable property as shown in the | ||
| appraisal records certified by the chief appraiser under Section | ||
| 26.01. | ||
| SECTION 3. Section 41.43(e), Tax Code, as added by this Act, | ||
| applies only to a protest under Chapter 41, Tax Code, for which a | ||
| notice of protest is filed on or after the effective date of this | ||
| Act. A protest under Chapter 41, Tax Code, for which a notice of | ||
| protest was filed before the effective date of this Act is governed | ||
| by the law in effect on the date the notice of protest was filed, and | ||
| the former law is continued in effect for that purpose. | ||
| SECTION 4. Section 42.26(e), Tax Code, as added by this Act, | ||
| applies only to an appeal under Chapter 42, Tax Code, for which a | ||
| petition for review is filed on or after the effective date of this | ||
| Act. An appeal under Chapter 42, Tax Code, for which a petition for | ||
| review was filed before the effective date of this Act is governed | ||
| by the law in effect on the date the petition for review was filed, | ||
| and the former law is continued in effect for that purpose. | ||
| SECTION 5. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2015. | ||
