Bill Text: TX HB2083 | 2015-2016 | 84th Legislature | Enrolled

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Bill Title: Relating to the determination of the appraised value of property for purposes of an ad valorem tax protest or appeal.

Sponsorship: Moderate Partisan Bill (Republican 5-1)

Status: (Passed) 2015-05-23 - Effective on 1/1/16 [HB2083 Detail]

Download: Texas-2015-HB2083-Enrolled.html

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H.B. No. 2083

AN ACT
relating to the determination of the appraised value of property
for purposes of an ad valorem tax protest or appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.01, Tax Code, is amended by adding
Subsections (f) and (g) to read as follows:
(f) The selection of comparable properties and the
application of appropriate adjustments for the determination of an
appraised value of property by any person under Section 41.43(b)(3)
or 42.26(a)(3) must be based on the application of generally
accepted appraisal methods and techniques. Adjustments must be
based on recognized methods and techniques that are necessary to
produce a credible opinion.
(g) Notwithstanding any other provision of this section,
property owners representing themselves are entitled to offer an
opinion of and present argument and evidence related to the market
and appraised value or the inequality of appraisal of the owner's
property.
SECTION 2. This Act takes effect January 1, 2016.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2083 was passed by the House on April
28, 2015, by the following vote: Yeas 142, Nays 3, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2083 was passed by the Senate on May
13, 2015, by the following vote: Yeas 30, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor