Texas 2023 - 88th 3rd C.S.

Texas House Bill HB13 Compare Versions

Version 1 (Old)

Version 2 (New)

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1	1	88S30042 DRS-D
2	2	By: Bell, Cecil H.B. No. 13
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a requirement that an appraisal review board rely on an
8	8	appraisal of residential real property prepared by an appraiser and
9	9	submitted to the board by the property owner to determine a protest
10	10	regarding the value of the property.
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	Subsections (a) and (a-2) and adding Subsection (a-6) to read as
14	14	follows:
15	15	(a) Except as provided by Subsections (a-1), (a-3), (a-6),
16	16	and (d), in a protest authorized by Section 41.41(a)(1) or (2), the
17	17	appraisal district has the burden of establishing the value of the
18	18	property by a preponderance of the evidence presented at the
19	19	hearing. If the appraisal district fails to meet that standard, the
20	20	protest shall be determined in favor of the property owner.
21	21	(a-2) To be valid, an appraisal filed under Subsection (a-1)
22	22	or (a-6) must be attested to before an officer authorized to
23	23	administer oaths and include:
24	24	(1) the name and business address of the certified
25	25	appraiser;
26	26	(2) a description of the property that was the subject
27	27	of the appraisal;
28	28	(3) a statement that the appraised or market value of
29	29	the property:
30	30	(A) was, as applicable, the appraised or market
31	31	value of the property as of January 1 of the current tax year; and
32	32	(B) was determined using a method of appraisal
33	33	authorized or required by Chapter 23; and
34	34	(4) a statement that the appraisal was performed in
35	35	accordance with the Uniform Standards of Professional Appraisal
36	36	Practice.
37	37	(a-6) Notwithstanding Subsection (a-1), if in the protest
38	38	relating to a parcel of residential real property the property
39	39	owner files with the appraisal review board and, not later than the
40	40	14th day before the date of the first day of the hearing, delivers
41	41	to the chief appraiser a copy of an appraisal of the property
42	42	performed not later than the 180th day before the date of the first
43	43	day of the hearing by an appraiser certified under Chapter 1103,
44	44	Occupations Code, that supports the appraised or market value of
45	45	the property asserted by the property owner, the appraisal review
46	46	board shall:
47	47	(1) determine the protest in favor of the property
48	48	owner; and
49	49	(2) issue an order changing the property's appraised
50	50	or market value in the appraisal records to the value determined by
51	51	the appraisal of the property filed by the property owner.
52	52	SECTION 2. Section 37.10(c)(4), Penal Code, is amended to
53	53	read as follows:
54	54	(4) An offense under this section is a Class B
55	55	misdemeanor if it is shown on the trial of the offense that the
56	56	governmental record is a written appraisal filed with an appraisal
57	57	review board under Section 41.43(a-1) or (a-6), Tax Code, that was
58	58	performed by a person who had a contingency interest in the outcome
59	59	of the appraisal review board hearing.
60	60	SECTION 3. The changes in law made by this Act apply only to
61	61	a protest under Chapter 41, Tax Code, for which a notice of protest
62	62	is filed on or after the effective date of this Act.
63	63	SECTION 4. This Act takes effect on the 91st day after the
64	64	last day of the legislative session.