| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to a requirement that an appraisal review board rely on an |
|
|
appraisal of residential real property prepared by an appraiser and |
|
|
submitted to the board by the property owner to determine a protest |
|
|
regarding the value of the property. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 41.43, Tax Code, is amended by amending |
|
|
Subsections (a) and (a-2) and adding Subsection (a-6) to read as |
|
|
follows: |
|
|
(a) Except as provided by Subsections (a-1), (a-3), (a-6), |
|
|
and (d), in a protest authorized by Section 41.41(a)(1) or (2), the |
|
|
appraisal district has the burden of establishing the value of the |
|
|
property by a preponderance of the evidence presented at the |
|
|
hearing. If the appraisal district fails to meet that standard, the |
|
|
protest shall be determined in favor of the property owner. |
|
|
(a-2) To be valid, an appraisal filed under Subsection (a-1) |
|
|
or (a-6) must be attested to before an officer authorized to |
|
|
administer oaths and include: |
|
|
(1) the name and business address of the certified |
|
|
appraiser; |
|
|
(2) a description of the property that was the subject |
|
|
of the appraisal; |
|
|
(3) a statement that the appraised or market value of |
|
|
the property: |
|
|
(A) was, as applicable, the appraised or market |
|
|
value of the property as of January 1 of the current tax year; and |
|
|
(B) was determined using a method of appraisal |
|
|
authorized or required by Chapter 23; and |
|
|
(4) a statement that the appraisal was performed in |
|
|
accordance with the Uniform Standards of Professional Appraisal |
|
|
Practice. |
|
|
(a-6) Notwithstanding Subsection (a-1), if in the protest |
|
|
relating to a parcel of residential real property the property |
|
|
owner files with the appraisal review board and, not later than the |
|
|
14th day before the date of the first day of the hearing, delivers |
|
|
to the chief appraiser a copy of an appraisal of the property |
|
|
performed not later than the 180th day before the date of the first |
|
|
day of the hearing by an appraiser certified under Chapter 1103, |
|
|
Occupations Code, that supports the appraised or market value of |
|
|
the property asserted by the property owner, the appraisal review |
|
|
board shall: |
|
|
(1) determine the protest in favor of the property |
|
|
owner; and |
|
|
(2) issue an order changing the property's appraised |
|
|
or market value in the appraisal records to the value determined by |
|
|
the appraisal of the property filed by the property owner. |
|
|
SECTION 2. Section 37.10(c)(4), Penal Code, is amended to |
|
|
read as follows: |
|
|
(4) An offense under this section is a Class B |
|
|
misdemeanor if it is shown on the trial of the offense that the |
|
|
governmental record is a written appraisal filed with an appraisal |
|
|
review board under Section 41.43(a-1) or (a-6), Tax Code, that was |
|
|
performed by a person who had a contingency interest in the outcome |
|
|
of the appraisal review board hearing. |
|
|
SECTION 3. The changes in law made by this Act apply 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. |
|
|
SECTION 4. This Act takes effect September 1, 2023. |