Texas 2017 - 85th Regular

Texas House Bill HB2043 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	By: Springer H.B. No. 2043
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4	4	A BILL TO BE ENTITLED
5	5	AN ACT
6	6	relating to the qualifications required for an appraisal district
7	7	employee in order to testify as to the value of appraised value of
8	8	real property in certain ad valorem tax appeals.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 42.23 (i), Tax Code, as effective
11	11	January 1, 2020, is amended to read as follows:
12	12	(i) If an appraisal district employee testifies as to the
13	13	value of real property in an appeal under Section 42.25 or 42.26 for
14	14	which the appraised or market value, as applicable, of the property
15	15	as determined by the order of the appraisal review board is less
16	16	than $1 million, the court may give preference to an employee who is
17	17	a person authorized to perform an appraisal of real estate under
18	18	Section 1103.201, Occupations Code.
19	19	SECTION 1. Section 42.23, Tax Code, is amended by
20	20	adding
21	21	Subsection (j) to read as follows:
22	22	(j) An appraisal district employee may not testify as to the
23	23	value of real property in an appeal under Section 42.25 or 42.26 if
24	24	the appraised or market value, as applicable, of the property as
25	25	determined by the order of the appraisal review board is $1 million
26	26	or more unless the person is authorized to perform as appraisal of
27	27	real estate under Section 1103.201, Occupations Code.
28	28	SECTION 3. Notwithstanding Section 14(b), Chapter 481,
29	29	(S.B. 1760), Acts of the 84th Legislature, Regular Session, 2015,
30	30	Section 42.23 (i), Tax Code, as added by that Act and amended by
31	31	this Act, takes effect September 1, 2017.
32	32	SECTION 4. This Act takes effect September 1, 2017.