84R4690 CJC-D
By: Watson S.B. No. 281
A BILL TO BE ENTITLED
AN ACT
relating to the information required to be included in an affidavit
submitted by a property owner who elects to offer evidence or
argument by affidavit in an appraisal review board hearing on
certain protests.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45, Tax Code, is amended by adding
Subsection (j-1) to read as follows:
(j-1) Notwithstanding Subsections (i) and (j), a property
owner who submits an affidavit under Subsection (b) in a protest
brought under Section 41.41(a)(1) or (2) must:
(1) state in the affidavit the property owner's
opinion of the appraised or market value, as applicable, of the
property that is the subject of the protest; and
(2) attach evidence to the affidavit that supports the
statement provided under Subdivision (1).
SECTION 2. The change in law made by this Act applies only
to an affidavit submitted by a property owner to an appraisal review
board under Section 41.45(b), Tax Code, on or after the effective
date of this Act. An affidavit submitted before the effective date
of this Act is governed by the law in effect immediately before the
effective date of this Act, and that law is continued in effect for
that purpose.
SECTION 3. This Act takes effect September 1, 2015.