Texas 2015 - 84th Regular

Texas Senate Bill SB280 Compare Versions

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

Old	New	Differences
1	1	84R4689 TJB-D
2	2	By: Watson S.B. No. 280
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to ad valorem tax protests and appeals on the ground of the
8	8	unequal appraisal of property.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 41.43, Tax Code, is amended by amending
11	11	Subsection (b) and adding Subsection (e) to read as follows:
12	12	(b) A protest on the ground of unequal appraisal of property
13	13	shall be determined in favor of the protesting party unless the
14	14	appraisal district establishes that:
15	15	(1) the appraisal ratio of the property is equal to or
16	16	less than 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 is equal to or
20	20	less than the median level of appraisal of a sample of properties in
21	21	the appraisal district consisting of a reasonable number of other
22	22	properties similarly situated to, or of the same general kind or
23	23	character as, the property subject to the protest; or
24	24	(3) the appraised value of the property is equal to or
25	25	less than the median appraised value of a reasonable number of
26	26	comparable properties in the appraisal district appropriately
27	27	adjusted.
28	28	(e) For the purpose of Subsection (b)(3):
29	29	(1) a person making a determination that property is
30	30	comparable to another property must base the determination on the
31	31	similarity of the properties with regard to the characteristics
32	32	described by Section 23.013(d);
33	33	(2) a person who develops and quantifies adjustments
34	34	must develop and quantify the adjustments in accordance with
35	35	generally accepted appraisal standards; and
36	36	(3) a person calculating the median appraised value of
37	37	comparable properties must base the calculation on the appraised
38	38	value of each comparable property as shown in the appraisal records
39	39	submitted to the appraisal review board by the chief appraiser
40	40	under Section 25.22 or 25.23.
41	41	SECTION 2. Section 42.26, Tax Code, is amended by amending
42	42	Subsection (a) and adding Subsection (e) to read as follows:
43	43	(a) The district court shall grant relief on the ground that
44	44	a property is appraised unequally if:
45	45	(1) the appraisal ratio of the property exceeds by at
46	46	least 10 percent the median level of appraisal of a reasonable and
47	47	representative sample of other properties in the appraisal
48	48	district;
49	49	(2) the appraisal ratio of the property exceeds by at
50	50	least 10 percent the median level of appraisal of a sample of
51	51	properties in the appraisal district consisting of a reasonable
52	52	number of other properties similarly situated to, or of the same
53	53	general kind or character as, the property subject to the appeal; or
54	54	(3) the appraised value of the property exceeds by at
55	55	least 10 percent the median appraised value of a reasonable number
56	56	of comparable properties in the appraisal district appropriately
57	57	adjusted.
58	58	(e) For the purpose of Subsection (a)(3):
59	59	(1) a person making a determination that property is
60	60	comparable to another property must base the determination on the
61	61	similarity of the properties with regard to the characteristics
62	62	described by Section 23.013(d);
63	63	(2) a person who develops and quantifies adjustments
64	64	must develop and quantify the adjustments in accordance with
65	65	generally accepted appraisal standards; and
66	66	(3) a person calculating the median appraised value of
67	67	comparable properties must base the calculation on the appraised
68	68	value of each comparable property as shown in the appraisal records
69	69	certified by the chief appraiser under Section 26.01.
70	70	SECTION 3. Section 41.43, Tax Code, as amended by this Act,
71	71	applies only to a protest under Chapter 41, Tax Code, for which a
72	72	notice of protest is filed on or after the effective date of this
73	73	Act. A protest under Chapter 41, Tax Code, for which a notice of
74	74	protest was filed before the effective date of this Act is governed
75	75	by the law in effect on the date the notice of protest was filed, and
76	76	the former law is continued in effect for that purpose.
77	77	SECTION 4. Section 42.26, Tax Code, as amended by this Act,
78	78	applies only to an appeal under Chapter 42, Tax Code, for which a
79	79	petition for review is filed on or after the effective date of this
80	80	Act. An appeal under Chapter 42, Tax Code, for which a petition for
81	81	review was filed before the effective date of this Act is governed
82	82	by the law in effect on the date the petition for review was filed,
83	83	and the former law is continued in effect for that purpose.
84	84	SECTION 5. This Act takes effect January 1, 2016.