85S10057 LHC-F
By: Springer H.B. No. 99
A BILL TO BE ENTITLED
AN ACT
relating to testimony by an appraisal district employee as to the
value of real property in certain ad valorem tax appeals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.23(i), Tax Code, as effective January
1, 2020, is amended to read as follows:
(i) If an appraisal district employee testifies as to the
value of real property in an appeal under Section 42.25 or 42.26 and
the appraised or market value, as applicable, of the property as
determined by the order of the appraisal review board is less than
$1 million, the court may give preference to an employee who is a
person authorized to perform an appraisal of real estate under
Section 1103.201, Occupations Code.
SECTION 2. Section 42.23, Tax Code, is amended by adding
Subsection (j) to read as follows:
(j) An appraisal district employee may not testify as to the
value of real property in an appeal under Section 42.25 or 42.26 if
the appraised or market value, as applicable, of the property as
determined by the order of the appraisal review board is $1 million
or more unless the person is authorized to perform an appraisal of
real estate under Section 1103.201, Occupations Code.
SECTION 3. Notwithstanding Section 14(b), Chapter 481 (S.B.
1760), Acts of the 84th Legislature, Regular Session, 2015, Section
42.23(i), Tax Code, as added by that Act and amended by this Act,
takes effect December 1, 2017.
SECTION 4. This Act takes effect December 1, 2017.