Relating to the burden of proof in a trial de novo appeal of the appraised value of property.
Impact
The implementation of SB2167 would significantly impact the way property tax appeals are processed in Texas. By placing the onus of proof on the appraisal districts, it could lead to more favorable outcomes for taxpayers disputing their property appraisals. This bill aims to amend Section 42.23 of the Property Tax Code, creating new legal standards for how appraisal increases must be substantiated, thereby altering existing practices in property tax assessments and appeals.
Summary
SB2167 is a legislative proposal aimed at amending the Property Tax Code, specifically focused on the burden of proof in trial de novo appeals concerning the appraised value of properties. Under this bill, the chief appraiser and appraisal district would bear the responsibility to prove any increases in appraised property values during appeals. This shift is intended to provide clearer guidelines and potentially protect taxpayers from unjustified valuation increases, promoting a more equitable review process of appraisal decisions.
Sentiment
General sentiment surrounding SB2167 reflects support from property owners and advocates for tax reform, who view it as a necessary step toward fairness in the property tax system. However, there may be concern among appraisal districts and officials regarding the potential burden this places on them to justify valuations, which may complicate their operational processes. Overall, while the bill has garnered positive reactions from property owners, it has also raised important questions about balancing taxpayer rights with the responsibilities of appraisal entities.
Contention
Notable points of contention include discussions on whether the bill may lead to increased tensions between appraisal districts and taxpayers. Critics argue that shifting the burden of proof could overwhelm districts with additional scrutiny, potentially leading to budget constraints or processing delays. Advocates, however, assert that this reform will enhance taxpayer protection and hold appraisal officials accountable for their assessments, thereby fostering greater transparency in the property tax assessment process.
Relating to the authority of the chief appraiser of an appraisal district to increase the appraised value of property if the appraised value of the property was reduced in an appeal in a prior year.
Relating to the authority of the chief appraiser of an appraisal district to increase the appraised value of property in the tax year following the year in which the appraised value of the property is lowered as a result of a protest or appeal.
Relating to the determination of the value of property for ad valorem tax purposes, including appeals of appraisal review board orders determining protests of property value determinations, and the use of certain values by school districts in adopting tax rates.
Relating to the authority of an appraisal district to increase the appraised value of property for ad valorem tax purposes in the next tax year in which the property is appraised after a year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
Relating to the authority of the chief appraiser to increase the appraised value of certain property following an appeal in which the value of the property is lowered.
Relating to the authority of an appraisal district to increase the appraised value of property for ad valorem tax purposes in the tax year following a year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
Relating to the determination of the value of property for ad valorem tax purposes, including appeals through binding arbitration of appraisal review board orders determining protests of property value determinations; providing penalties.