Texas House Bill HB2220

Texas 2019 - 86th Regular

Caption

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

Impact

The repeal of Section 42.23(i) of the Tax Code, which related to appraisal testimony, marks a notable shift in how property value disputes will be handled in Texas. By removing this section, the bill could streamline the appeals process for property owners while potentially increasing the accountability of appraisal district employees. This change is anticipated to simplify legal proceedings concerning property value disputes, which have often been a source of confusion and contention between taxpayers and appraisal authorities.

Summary

House Bill 2220 addresses the role of appraisal district employees in providing testimony regarding the value of real property during certain ad valorem tax appeals. The legislation aims to clarify the process and implications surrounding the valuation and related appeals, which can significantly impact property owners and local governments alike. The bill is a response to ongoing issues and controversies in property appraisal, particularly how value assessments are conducted and challenged in the context of tax appeals.

Contention

While the bill aims to improve the integrity and process of property valuation appeals, it raises concerns among different stakeholders. Some critics argue that the repeal may diminish the thoroughness of assessments and the ability of appraisal districts to support their valuations against challenges effectively. Proponents, however, believe that the bill will enhance fairness in tax appeals and promote better practices within appraisal offices, ensuring that property values reflect true market conditions without unnecessary legal hurdles.