Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.
Impact
If enacted, HB 2287 will amend existing legislation associated with the qualifications necessary for appraisal district employees, thereby impacting how the state manages real property valuations in tax appeals. Such a change would enhance the legitimacy of testimonies provided in these proceedings, as it limits contributors to those who have met specific educational and professional standards. This could lead to more informed and accurate assessments during tax appeals, potentially affecting both taxpayers and local governments.
Summary
House Bill 2287 introduces new qualifications for employees of appraisal districts in Texas, specifically pertaining to their ability to testify in ad valorem tax appeals concerning the value of real property. The bill sets forth the requirement that appraisal district employees must be authorized to perform real estate appraisals under the relevant Occupational Code to provide testimony in specific tax appeal cases. This legislative measure aims to ensure that only qualified personnel contribute to the appraisal process, which is crucial in tax dispute resolutions.
Contention
While there is a broad recognition of the need for qualified testimony in tax-related appeals, debates surrounding HB 2287 may arise from concerns regarding the accessibility and implications for appraisal staff. Some stakeholders might argue that the new restrictions could limit the pool of qualified witnesses available for tax assessments, leading to delays in appeal processes. Furthermore, there may be apprehensions over the educational and professional prerequisites established by the Occupations Code, with some suggesting that they could inadvertently exclude capable individuals who lack formal qualifications but possess substantial experience in appraisals.
Identical
Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.
Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.
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.
Relating to the right of the chief appraiser of an appraisal district, the appraisal district, or the appraisal review board of the appraisal district to bring certain claims in an appeal of an order of the appraisal review board.