Texas 2017 - 85th 1st C.S.

Texas House Bill HB99 Compare Versions

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

Old	New	Differences
1	1	85S10057 LHC-F
2	2	By: Springer H.B. No. 99
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to testimony by an appraisal district employee as to the
8	8	value of 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 January
11	11	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 and
14	14	the appraised or market value, as applicable, of the property as
15	15	determined by the order of the appraisal review board is less than
16	16	$1 million, the court may give preference to an employee who is a
17	17	person authorized to perform an appraisal of real estate under
18	18	Section 1103.201, Occupations Code.
19	19	SECTION 2. Section 42.23, Tax Code, is amended by adding
20	20	Subsection (j) to read as follows:
21	21	(j) An appraisal district employee may not testify as to the
22	22	value of real property in an appeal under Section 42.25 or 42.26 if
23	23	the appraised or market value, as applicable, of the property as
24	24	determined by the order of the appraisal review board is $1 million
25	25	or more unless the person is authorized to perform an appraisal of
26	26	real estate under Section 1103.201, Occupations Code.
27	27	SECTION 3. Notwithstanding Section 14(b), Chapter 481 (S.B.
28	28	1760), Acts of the 84th Legislature, Regular Session, 2015, Section
29	29	42.23(i), Tax Code, as added by that Act and amended by this Act,
30	30	takes effect December 1, 2017.
31	31	SECTION 4. This Act takes effect December 1, 2017.