Texas 2015 - 84th Regular

Texas Senate Bill SB1084 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	84R9854 TJB-F
2	2	By: Ellis S.B. No. 1084
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to ad valorem tax appeals on the ground of the unequal
8	8	appraisal of property.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 42.26, Tax Code, is amended by amending
11	11	Subsections (a) and (b) and adding Subsections (e) and (f) to read
12	12	as follows:
13	13	(a) The district court shall grant relief on the ground that
14	14	a property is appraised unequally if:
15	15	(1) the appraisal ratio of the property exceeds by at
16	16	least 10 percent the median level of appraisal of a reasonable and
17	17	representative sample of other properties in the appraisal
18	18	district;
19	19	(2) the appraisal ratio of the property exceeds by at
20	20	least 10 percent the median level of appraisal of a sample of
21	21	properties in the appraisal district consisting of a reasonable
22	22	number of other properties similarly situated to, or of the same
23	23	general kind or character as, the property subject to the appeal;
24	24	[or]
25	25	(3) the appraised value of the property exceeds the
26	26	median appraised value of a reasonable number of comparable
27	27	properties appropriately adjusted and:
28	28	(A) the property qualified as a residence
29	29	homestead under Section 11.13 for the relevant tax year; or
30	30	(B) the appraised value of the property as
31	31	determined by the order of the appraisal review board is $1 million
32	32	or less; or
33	33	(4) the appraisal ratio of the property exceeds by at
34	34	least 10 percent the median level of appraisal of a reasonable and
35	35	representative sample of comparable properties in the appraisal
36	36	district.
37	37	(b) If a property owner is entitled to relief under
38	38	Subsection (a)(1), (2), or (4), the court shall order the
39	39	property's appraised value changed to the value as calculated on
40	40	the basis of the median level of appraisal according to Subsection
41	41	(a)(1), (2), or (4), as applicable. [If a property owner is
42	42	entitled to relief under Subsection (a)(2), the court shall order
43	43	the property's appraised value changed to the value calculated on
44	44	the basis of the median level of appraisal according to Subsection
45	45	(a)(2).] If a property owner is entitled to relief under Subsection
46	46	(a)(3), the court shall order the property's appraised value
47	47	changed to the value calculated on the basis of the median appraised
48	48	value according to Subsection (a)(3). If a property owner is
49	49	entitled to relief under more than one subdivision of Subsection
50	50	(a), the court shall order the property's appraised value changed
51	51	to the value that in the judgment of the court best reflects the
52	52	level of appraisal of other property in the appraisal district
53	53	[results in the lowest appraised value]. The court shall determine
54	54	each applicable median level of appraisal or median appraised value
55	55	according to law, and is not required to adopt the median level of
56	56	appraisal or median appraised value proposed by a party to the
57	57	appeal. The court may not limit or deny relief to the property
58	58	owner entitled to relief under a subdivision of Subsection (a)
59	59	because the appraised value determined according to another
60	60	subdivision of Subsection (a) results in a higher appraised value.
61	61	(e) For the purposes of Subsections (a)(3) and (4), a person
62	62	making a determination that property is comparable to another
63	63	property must base the determination on the similarity of the
64	64	properties with regard to the characteristics described by Section
65	65	23.013(d).
66	66	(f) The comptroller shall by rule establish standards for
67	67	the development and calibration of adjustments for industrial,
68	68	petrochemical refining and processing, and utility properties and
69	69	other unique properties.
70	70	SECTION 2. Section 42.29, Tax Code, is amended by amending
71	71	Subsection (b) and adding Subsection (c) to read as follows:
72	72	(b) Notwithstanding Subsection (a), the amount of an award
73	73	of attorney's fees to a property owner may not exceed the lesser of:
74	74	(1) $100,000; or
75	75	(2) the total amount by which the property owner's tax
76	76	liability is reduced as a result of the appeal.
77	77	(c) An appraisal district, an appraisal review board, or a
78	78	chief appraiser that prevails in an appeal under Section 42.26 may
79	79	be awarded reasonable attorney's fees. The amount of the award may
80	80	not exceed $15,000.
81	81	SECTION 3. Not later than January 1, 2016, the comptroller
82	82	shall establish the standards required by Section 42.26(f), Tax
83	83	Code, as added by this Act.
84	84	SECTION 4. The changes in law made by this Act apply only to
85	85	an appeal under Chapter 42, Tax Code, for which a petition for
86	86	review is filed on or after the effective date of this Act. An
87	87	appeal under Chapter 42, Tax Code, for which a petition for review
88	88	was filed before the effective date of this Act is governed by the
89	89	law in effect on the date the petition for review was filed, and the
90	90	former law is continued in effect for that purpose.
91	91	SECTION 5. This Act takes effect September 1, 2015.