85R11144 LHC-D
By: Bell H.B. No. 3758
A BILL TO BE ENTITLED
AN ACT
relating to the weight accorded in a protest hearing before an
appraisal review board of a determination by a certified appraiser
of the appraised or market value of property.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.43(a-1), Tax Code, is amended to read
as follows:
(a-1) If in a [the] protest [relating to a property with a
market or appraised value of $1 million or less as determined by the
appraisal district] the property owner files with the appraisal
review board and, not later than the 14th day before the date of the
first day of the hearing, delivers to the chief appraiser a copy of
an appraisal of the property performed not later than the 180th day
before the date of the first day of the hearing by an appraiser
certified under Chapter 1103, Occupations Code, that supports the
appraised or market value of the property asserted by the property
owner, the appraisal district has the burden of establishing the
value of the property by clear and convincing evidence presented at
the hearing. If the appraisal district fails to meet that standard,
the protest shall be determined in favor of the property owner.
SECTION 2. The change in law made by this Act applies only
to a protest under Chapter 41, Tax Code, for which a notice of
protest is filed on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2017.