Bill Text: TX SB598 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the authority of an appraisal review board to determine the appraised value of property that is the subject of a protest to be an amount greater than the appraised value as shown in the appraisal records.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-21 - Referred to Property Tax [SB598 Detail]
Download: Texas-2019-SB598-Introduced.html
| 86R730 TJB-D | ||
| By: Buckingham | S.B. No. 598 | |
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| relating to the authority of an appraisal review board to determine | ||
| the appraised value of property that is the subject of a protest to | ||
| be an amount greater than the appraised value as shown in the | ||
| appraisal records. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 41.47, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) The board may not determine the appraised value of the | ||
| property that is the subject of a protest to be an amount greater | ||
| than the appraised value of the property as shown in the appraisal | ||
| records submitted to the board by the chief appraiser under Section | ||
| 25.22 or 25.23 unless agreed to by the parties to the protest. | ||
| SECTION 2. Section 41.47, Tax Code, as amended by this Act, | ||
| applies only to a protest for which the notice of protest was filed | ||
| by a property owner or the designated agent of the owner with an | ||
| appraisal review board on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2020. | ||
