Bill Text: TX HB2331 | 2011-2012 | 82nd Legislature | Introduced

---

Bill Title: Relating to the consideration by an appraisal review board of the price paid by the owner of a residence homestead in determining a protest of the appraised value of the homestead.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-03-10 - Referred to Ways & Means [HB2331 Detail]

Download: Texas-2011-HB2331-Introduced.html

---

82R10561 TJB-D
By: King of Parker H.B. No. 2331

A BILL TO BE ENTITLED
AN ACT
relating to the consideration by an appraisal review board of the
price paid by the owner of a residence homestead in determining a
protest of the appraised value of the homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41.45, Tax Code, is amended by adding
Subsection (n) to read as follows:
(n) The board shall seriously consider evidence provided by
a property owner of the price paid by the owner for a residence
homestead in a protest of the determination of the appraised value
of the homestead.
SECTION 2. The change in law made by this Act applies only
to a hearing to protest a determination of the appraised value of a
residence homestead held on or after the effective date of this Act.
A hearing to protest a determination of the appraised value of a
residence homestead held before the effective date of this Act is
governed by the law in effect when the hearing is held, and the
former law is continued in effect for that purpose.
SECTION 3. This Act takes effect January 1, 2012.