By: Darby, et al. (Senate Sponsor - Hancock) H.B. No. 2083
(In the Senate - Received from the House April 29, 2015;
April 30, 2015, read first time and referred to Committee on
Finance; May 6, 2015, reported favorably by the following vote:
Yeas 12, Nays 0, 1 present not voting; May 6, 2015, sent to
printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the determination of the appraised value of property
for purposes of an ad valorem tax protest or appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.01, Tax Code, is amended by adding
Subsections (f) and (g) to read as follows:
(f) The selection of comparable properties and the
application of appropriate adjustments for the determination of an
appraised value of property by any person under Section 41.43(b)(3)
or 42.26(a)(3) must be based on the application of generally
accepted appraisal methods and techniques. Adjustments must be
based on recognized methods and techniques that are necessary to
produce a credible opinion.
(g) Notwithstanding any other provision of this section,
property owners representing themselves are entitled to offer an
opinion of and present argument and evidence related to the market
and appraised value or the inequality of appraisal of the owner's
property.
SECTION 2. This Act takes effect January 1, 2016.
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