Texas 2013 - 83rd Regular

Texas House Bill HB2723 Compare Versions

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Old	New	Differences
1	1	83R15125 SMH-F
2	2	By: Otto H.B. No. 2723
3	3	Substitute the following for H.B. No. 2723:
4	4	By: Hilderbran C.S.H.B. No. 2723
5	5
6	6
7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to the burden of establishing the value of property in
10	10	certain protests to an appraisal review board.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 41.43, Tax Code, is amended by amending
13	13	Subsection (a) and adding Subsections (a-3), (a-4), and (a-5) to
14	14	read as follows:
15	15	(a) Except as provided by Subsections (a-1), (a-3), and (d),
16	16	in a protest authorized by Section 41.41(a)(1) or (2), the
17	17	appraisal district has the burden of establishing the value of the
18	18	property by a preponderance of the evidence presented at the
19	19	hearing. If the appraisal district fails to meet that standard,
20	20	the protest shall be determined in favor of the property owner.
21	21	(a-3) In a protest authorized by Section 41.41(a)(1) or (2),
22	22	the appraisal district has the burden of establishing the value of
23	23	the property by clear and convincing evidence presented at the
24	24	hearing if:
25	25	(1) the appraised value of the property was lowered
26	26	under this subtitle in the preceding tax year;
27	27	(2) the appraised value of the property in the
28	28	preceding tax year was not established as a result of a written
29	29	agreement between the property owner or the owner's agent and the
30	30	appraisal district under Section 1.111(e); and
31	31	(3) not later than the 14th day before the date of the
32	32	first day of the hearing, the property owner files with the
33	33	appraisal review board and delivers to the chief appraiser:
34	34	(A) information, such as income and expense
35	35	statements or information regarding comparable sales, that is
36	36	sufficient to allow for a determination of the appraised or market
37	37	value of the property if the protest is authorized by Section
38	38	41.41(a)(1); or
39	39	(B) information that is sufficient to allow for a
40	40	determination of whether the property was appraised unequally if
41	41	the protest is authorized by Section 41.41(a)(2).
42	42	(a-4) If the appraisal district has the burden of
43	43	establishing the value of property by clear and convincing evidence
44	44	presented at the hearing on a protest as provided by Subsection
45	45	(a-3) and the appraisal district fails to meet that standard, the
46	46	protest shall be determined in favor of the property owner.
47	47	(a-5) Subsection (a-3)(3) does not impose a duty on a
48	48	property owner to provide any information in a protest authorized
49	49	by Section 41.41(a)(1) or (2). That subdivision is merely a
50	50	condition to the applicability of the standard of evidence provided
51	51	by Subsection (a-3).
52	52	SECTION 2. The change in law made by this Act applies only
53	53	to a protest filed with an appraisal review board on or after the
54	54	effective date of this Act. A protest filed with an appraisal
55	55	review board before the effective date of this Act is covered by the
56	56	law in effect at the time the protest was filed, and the former law
57	57	is continued in effect for that purpose.
58	58	SECTION 3. This Act takes effect September 1, 2013.