Texas 2023 - 88th Regular

Texas Senate Bill SB102 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	88R235 RDS-D
2	2	By: Johnson S.B. No. 102
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the determination of an ad valorem tax protest or appeal
8	8	on the ground of the unequal appraisal of property on the basis of
9	9	the appraised value of the property relative to the median
10	10	appraised value of a reasonable number of comparable properties.
11	11	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
12	12	SECTION 1. Section 41.43, Tax Code, is amended by amending
13	13	Subsection (b) and adding Subsection (e) to read as follows:
14	14	(b) A protest on the ground of unequal appraisal of property
15	15	shall be determined in favor of the protesting party unless the
16	16	appraisal district establishes that:
17	17	(1) the appraisal ratio of the property is equal to or
18	18	less than the median level of appraisal of a reasonable and
19	19	representative sample of other properties in the appraisal
20	20	district;
21	21	(2) the appraisal ratio of the property is equal to or
22	22	less than the median level of appraisal of a sample of properties in
23	23	the appraisal district consisting of a reasonable number of other
24	24	properties similarly situated to, or of the same general kind or
25	25	character as, the property subject to the protest; or
26	26	(3) the appraised value of the property is equal to or
27	27	less than the median appraised value of a reasonable number of
28	28	comparable properties in the appraisal district appropriately
29	29	adjusted.
30	30	(e) For purposes of Subsection (b)(3), if a reasonable
31	31	number of comparable properties does not exist in the appraisal
32	32	district, the median appraised value of a reasonable number of
33	33	comparable properties may be calculated using comparable
34	34	properties in other parts of the state.
35	35	SECTION 2. Section 42.26, Tax Code, is amended by amending
36	36	Subsection (a) and adding Subsection (e) to read as follows:
37	37	(a) The district court shall grant relief on the ground that
38	38	a property is appraised unequally if:
39	39	(1) the appraisal ratio of the property exceeds by at
40	40	least 10 percent the median level of appraisal of a reasonable and
41	41	representative sample of other properties in the appraisal
42	42	district;
43	43	(2) the appraisal ratio of the property exceeds by at
44	44	least 10 percent the median level of appraisal of a sample of
45	45	properties in the appraisal district consisting of a reasonable
46	46	number of other properties similarly situated to, or of the same
47	47	general kind or character as, the property subject to the appeal; or
48	48	(3) the appraised value of the property exceeds the
49	49	median appraised value of a reasonable number of comparable
50	50	properties in the appraisal district appropriately adjusted.
51	51	(e) For purposes of Subsection (a)(3), if a reasonable
52	52	number of comparable properties does not exist in the appraisal
53	53	district, the median appraised value of a reasonable number of
54	54	comparable properties may be calculated using comparable
55	55	properties in other parts of the state.
56	56	SECTION 3. Section 41.43, Tax Code, as amended by this Act,
57	57	applies only to a protest under Chapter 41, Tax Code, for which a
58	58	notice of protest is filed on or after the effective date of this
59	59	Act. A protest under Chapter 41, Tax Code, for which a notice of
60	60	protest was filed before the effective date of this Act is governed
61	61	by the law in effect on the date the notice of protest was filed, and
62	62	the former law is continued in effect for that purpose.
63	63	SECTION 4. Section 42.26, Tax Code, as amended by this Act,
64	64	applies only to an appeal under Chapter 42, Tax Code, for which a
65	65	petition for review is filed on or after the effective date of this
66	66	Act. An appeal under Chapter 42, Tax Code, for which a petition for
67	67	review was filed before the effective date of this Act is governed
68	68	by the law in effect on the date the petition for review was filed,
69	69	and the former law is continued in effect for that purpose.
70	70	SECTION 5. This Act takes effect September 1, 2023.