Bill Text: TX HB27 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the consideration of the use of property or a comparable property in certain appeals of an appraisal review board order.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-05-11 - Placed on General State Calendar [HB27 Detail]
Download: Texas-2017-HB27-Comm_Sub.html
85R24668 LHC-F | |||
By: Springer | H.B. No. 27 | ||
Substitute the following for H.B. No. 27: | |||
By: Murphy | C.S.H.B. No. 27 |
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relating to the consideration of the use of property or a comparable | ||
property in certain appeals of an appraisal review board order. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Subchapter A, Chapter 23, Tax Code, is amended by | ||
adding Section 23.04 to read as follows: | ||
Sec. 23.04. CONSIDERATION OF USE OF RETAIL PROPERTY ON | ||
APPEAL. (a) This section applies only to an appeal of an appraisal | ||
review board order regarding real property used for retail purposes | ||
brought under Chapter 41A or 42 of this code or Subchapter Z, | ||
Chapter 2003, Government Code. | ||
(b) A property must have the same highest and best use as the | ||
subject property to be considered a comparable property. | ||
(c) Notwithstanding Section 23.013, a use restriction on | ||
the subject property that prohibits the continuation of the current | ||
use of the property, or prohibits a competitive use of the property, | ||
by a subsequent owner or tenant may not be considered in the | ||
determination of the property's highest and best use. This | ||
subsection does not apply to a use restriction imposed or | ||
enforceable by a governmental entity. | ||
SECTION 2. The changes in law made by this Act apply only to | ||
an appeal under Chapter 41A or 42, Tax Code, or Subchapter Z, | ||
Chapter 2003, Government Code, that is filed on or after the | ||
effective date of this Act. An appeal under Chapter 41A or 42, Tax | ||
Code, or Subchapter Z, Chapter 2003, Government Code, that is filed | ||
before the effective date of this Act is governed by the law in | ||
effect on the date the appeal is filed, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. |