Texas House Bill HB99

Texas 2017 - 85th 1st C.S.

Caption

Relating to testimony by an appraisal district employee as to the value of real property in certain ad valorem tax appeals.

Impact

By restricting testimony from appraisal district employees for properties valued at $1 million or higher, HB99 seeks to elevate the qualifications needed for such significant tax appeal cases. This adjustment reflects an intention to ensure that property valuations presented in appeals are backed by professional expertise, which may enhance the overall integrity of the review process. The bill is anticipated to impact how appraisal appeals are handled, especially for high-value properties, potentially leading to more accurate assessments and outcomes in tax disputes.

Summary

House Bill 99 is focused on the testimony of appraisal district employees regarding the value of real property in specific ad valorem tax appeals. The bill proposes amendments to the Tax Code, specifically Section 42.23. It dictates that if an appraisal district employee is to testify about property value in cases where the appraised or market value of the property is determined to be less than $1 million, preference should be given to employees who are authorized appraisers under relevant state law. This aims to ensure that the testimony presented in court regarding property values is credible and carried out by qualified individuals.

Contention

Discussion around HB99 is likely to revolve around the balance between ensuring qualified testimony and the accessibility of the appeals process for property owners. Critics may argue that limiting testimony to only those with specific qualifications could complicate the process for property owners appealing their appraisals, especially in cases where obtaining an authorized appraiser might pose a barrier. Conversely, proponents will contend that having only qualified personnel testify will lead to fairer evaluations and more trustworthy outcomes in property tax appeals.