Texas 2025 - 89th Regular

Texas House Bill HB329 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	89R1245 DRS-D
2	2	By: Bell of Montgomery H.B. No. 329
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7	7	A BILL TO BE ENTITLED
8	8	AN ACT
9	9	relating to a requirement that an appraisal review board rely on an
10	10	appraisal of residential real property prepared by an appraiser and
11	11	submitted to the board by the property owner to determine a protest
12	12	regarding the value of the property.
13	13	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
14	14	SECTION 1. Section 41.43, Tax Code, is amended by amending
15	15	Subsections (a) and (a-2) and adding Subsection (a-6) to read as
16	16	follows:
17	17	(a) Except as provided by Subsections (a-1), (a-3), (a-6),
18	18	and (d), in a protest authorized by Section 41.41(a)(1) or (2), the
19	19	appraisal district has the burden of establishing the value of the
20	20	property by a preponderance of the evidence presented at the
21	21	hearing. If the appraisal district fails to meet that standard, the
22	22	protest shall be determined in favor of the property owner.
23	23	(a-2) To be valid, an appraisal filed under Subsection (a-1)
24	24	or (a-6) must be attested to before an officer authorized to
25	25	administer oaths and include:
26	26	(1) the name and business address of the certified
27	27	appraiser;
28	28	(2) a description of the property that was the subject
29	29	of the appraisal;
30	30	(3) a statement that the appraised or market value of
31	31	the property:
32	32	(A) was, as applicable, the appraised or market
33	33	value of the property as of January 1 of the current tax year; and
34	34	(B) was determined using a method of appraisal
35	35	authorized or required by Chapter 23; and
36	36	(4) a statement that the appraisal was performed in
37	37	accordance with the Uniform Standards of Professional Appraisal
38	38	Practice.
39	39	(a-6) Notwithstanding Subsection (a-1), if in the protest
40	40	relating to a parcel of residential real property the property
41	41	owner files with the appraisal review board and, not later than the
42	42	14th day before the date of the first day of the hearing, delivers
43	43	to the chief appraiser a copy of an appraisal of the property
44	44	performed not later than the 180th day before the date of the first
45	45	day of the hearing by an appraiser certified under Chapter 1103,
46	46	Occupations Code, that supports the appraised or market value of
47	47	the property asserted by the property owner, the appraisal review
48	48	board shall:
49	49	(1) determine the protest in favor of the property
50	50	owner; and
51	51	(2) issue an order changing the property's appraised
52	52	or market value in the appraisal records to the value determined by
53	53	the appraisal of the property filed by the property owner.
54	54	SECTION 2. Section 37.10(c)(4), Penal Code, is amended to
55	55	read as follows:
56	56	(4) An offense under this section is a Class B
57	57	misdemeanor if it is shown on the trial of the offense that the
58	58	governmental record is a written appraisal filed with an appraisal
59	59	review board under Section 41.43(a-1) or (a-6), Tax Code, that was
60	60	performed by a person who had a contingency interest in the outcome
61	61	of the appraisal review board hearing.
62	62	SECTION 3. The changes in law made by this Act apply only to
63	63	a protest under Chapter 41, Tax Code, for which a notice of protest
64	64	is filed on or after the effective date of this Act.
65	65	SECTION 4. This Act takes effect September 1, 2025.