Texas 2013 - 83rd Regular

Texas House Bill HB2723

Filed
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the burden of establishing the value of property in certain protests to an appraisal review board.

Impact

The implications of HB2723 are significant as they alter the procedures surrounding property tax protests. By requiring the appraisal district to meet a stricter burden of proof, property owners may find it easier to contest valuations that they believe are unjust or inflated. This reform is positioned as a means to empower individual property owners and enhance their capacity to challenge tax assessors effectively. Such a shift could lead to a more equitable appraisal process for property owners across the state.

Summary

House Bill 2723 specifically addresses the burden of establishing property value in protests to an appraisal review board within Texas. The bill amends Section 41.43 of the Tax Code, shifting the burden of proof from the property owner to the appraisal district in certain cases. In instances where the property's appraised value has been lowered in the prior year, the appraisal district is required to establish property value by a higher standard of 'clear and convincing evidence'. This change aims to provide greater protection for property owners during disputes over property valuation.

Contention

While there are anticipated benefits from HB2723, the bill has also prompted discussions regarding its potential drawbacks. Opponents may argue that the heightened burden on appraisal districts could complicate the assessment process, leading to longer disputes and strained resources. The potential for increased administrative workload on the appraisal districts has raised concerns about how effectively they can fulfill their responsibilities while adhering to stricter evidentiary standards. As the bill progresses through legislative channels, the dialogues surrounding its ramifications will continue to evolve, reflecting the varied interests at stake.

Companion Bills

No companion bills found.

Previously Filed As

TX HB5133

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.

TX HB53

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.

TX HB57

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.

TX HB13

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.

TX SB2167

Relating to the burden of proof in a trial de novo appeal of the appraised value of property.

TX HB2655

Relating to the authority of an appraisal district to increase the appraised value of real property for ad valorem tax purposes following a specified period after a tax year in which the appraised value of the property is determined in an agreement, protest, or appeal.

TX HB4860

Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.

TX SB3

Relating to providing property tax relief through the public school finance system, exemptions, limitations on appraisals and taxes, and property tax administration.

TX HB523

Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.

TX HB4263

Relating to the waiver under certain circumstances of the late-correction penalty if an appraisal roll is changed as a result of the filing of a motion with the appraisal review board to correct an error that resulted in an incorrect appraised value for an owner's property.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.