Texas House Bill HB3918

Texas 2017 - 85th Regular

Caption

Relating to the burden of proof for trial de novos in certain ad valorem tax appeals

Impact

The implications of HB 3918 are significant for the dynamics between property owners and appraisal districts. By placing the burden of proof on appraisal districts, the bill seeks to provide property owners with a stronger position in tax appeal proceedings. This could lead to more favorable outcomes for property owners who believe their properties have been overvalued, thereby potentially affecting local governments' tax revenue if successful appeals result in lower property values being assessed.

Summary

House Bill 3918 addresses the burden of proof for trial de novo hearings in certain ad valorem tax appeals. The bill proposes amendments to Section 42.23(a) of the Texas Tax Code, specifying that the appraisal district bears the burden of establishing the property's value by a preponderance of the evidence during such hearings. This change is intended to clarify responsibilities in tax appeals, particularly for property owners contesting valuations set by appraisal districts.

Contention

While HB 3918 has garnered support from various stakeholders advocating for property owner rights, it may face contention from appraisal districts and local government officials. Critics of the bill might argue that it undermines the ability of appraisal districts to efficiently and effectively assess property values. Concerns may arise over the potential increase in appeals, leading to administrative burdens and financial strain on local tax bases, challenging the balance between protecting individual rights and maintaining a stable tax system.