Bill Text: TX HB57 | 2023 | 88th Legislature 4th Special Session | Introduced
Bill Title: 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.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2023-11-07 - Filed [HB57 Detail]
Download: Texas-2023-HB57-Introduced.html
| 88S40093 DRS-D | ||
| By: Bell of Montgomery | H.B. No. 57 | |
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| 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 on the 91st day after the | ||
| last day of the legislative session. | ||
