| 1 | | - | By: Darby, et al. (Senate Sponsor - Hancock) H.B. No. 2083 |
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| 2 | | - | (In the Senate - Received from the House April 29, 2015; |
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| 3 | | - | April 30, 2015, read first time and referred to Committee on |
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| 4 | | - | Finance; May 6, 2015, reported favorably by the following vote: |
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| 5 | | - | Yeas 12, Nays 0, 1 present not voting; May 6, 2015, sent to |
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| 6 | | - | printer.) |
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| 7 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2083 |
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| 11 | 4 | | AN ACT |
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| 12 | 5 | | relating to the determination of the appraised value of property |
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| 13 | 6 | | for purposes of an ad valorem tax protest or appeal. |
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| 14 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 8 | | SECTION 1. Section 23.01, Tax Code, is amended by adding |
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| 16 | 9 | | Subsections (f) and (g) to read as follows: |
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| 17 | 10 | | (f) The selection of comparable properties and the |
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| 18 | 11 | | application of appropriate adjustments for the determination of an |
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| 19 | 12 | | appraised value of property by any person under Section 41.43(b)(3) |
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| 20 | 13 | | or 42.26(a)(3) must be based on the application of generally |
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| 21 | 14 | | accepted appraisal methods and techniques. Adjustments must be |
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| 22 | 15 | | based on recognized methods and techniques that are necessary to |
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| 23 | 16 | | produce a credible opinion. |
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| 24 | 17 | | (g) Notwithstanding any other provision of this section, |
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| 25 | 18 | | property owners representing themselves are entitled to offer an |
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| 26 | 19 | | opinion of and present argument and evidence related to the market |
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| 27 | 20 | | and appraised value or the inequality of appraisal of the owner's |
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| 28 | 21 | | property. |
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| 29 | 22 | | SECTION 2. This Act takes effect January 1, 2016. |
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| 30 | | - | * * * * * |
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| 23 | + | ______________________________ ______________________________ |
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| 24 | + | President of the Senate Speaker of the House |
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| 25 | + | I certify that H.B. No. 2083 was passed by the House on April |
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| 26 | + | 28, 2015, by the following vote: Yeas 142, Nays 3, 2 present, not |
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| 27 | + | voting. |
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| 28 | + | ______________________________ |
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| 29 | + | Chief Clerk of the House |
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| 30 | + | I certify that H.B. No. 2083 was passed by the Senate on May |
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| 31 | + | 13, 2015, by the following vote: Yeas 30, Nays 0. |
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| 32 | + | ______________________________ |
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| 33 | + | Secretary of the Senate |
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| 34 | + | APPROVED: _____________________ |
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| 35 | + | Date |
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| 36 | + | _____________________ |
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| 37 | + | Governor |
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