Bill Text: TX HB2723 | 2013-2014 | 83rd Legislature | Comm Sub


Bill Title: Relating to the burden of establishing the value of property in certain protests to an appraisal review board.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-05-06 - Comm. report sent to Local & Consent Calendar [HB2723 Detail]

Download: Texas-2013-HB2723-Comm_Sub.html
  83R15125 SMH-F
 
  By: Otto H.B. No. 2723
 
  Substitute the following for H.B. No. 2723:
 
  By:  Hilderbran C.S.H.B. No. 2723
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the burden of establishing the value of property in
  certain protests to an appraisal review board.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.43, Tax Code, is amended by amending
  Subsection (a) and adding Subsections (a-3), (a-4), and (a-5) to
  read as follows:
         (a)  Except as provided by Subsections (a-1), (a-3), and (d),
  in a protest authorized by Section 41.41(a)(1) or (2), the
  appraisal district has the burden of establishing the value of the
  property by a preponderance of the evidence presented at the
  hearing.  If the appraisal district fails to meet that standard,
  the protest shall be determined in favor of the property owner.
         (a-3)  In a protest authorized by Section 41.41(a)(1) or (2),
  the appraisal district has the burden of establishing the value of
  the property by clear and convincing evidence presented at the
  hearing if:
               (1)  the appraised value of the property was lowered
  under this subtitle in the preceding tax year;
               (2)  the appraised value of the property in the
  preceding tax year was not established as a result of a written
  agreement between the property owner or the owner's agent and the
  appraisal district under Section 1.111(e); and
               (3)  not later than the 14th day before the date of the
  first day of the hearing, the property owner files with the
  appraisal review board and delivers to the chief appraiser:
                     (A)  information, such as income and expense
  statements or information regarding comparable sales, that is
  sufficient to allow for a determination of the appraised or market
  value of the property if the protest is authorized by Section
  41.41(a)(1); or
                     (B)  information that is sufficient to allow for a
  determination of whether the property was appraised unequally if
  the protest is authorized by Section 41.41(a)(2).
         (a-4)  If the appraisal district has the burden of
  establishing the value of property by clear and convincing evidence
  presented at the hearing on a protest as provided by Subsection
  (a-3) and the appraisal district fails to meet that standard, the
  protest shall be determined in favor of the property owner.
         (a-5)  Subsection (a-3)(3) does not impose a duty on a
  property owner to provide any information in a protest authorized
  by Section 41.41(a)(1) or (2). That subdivision is merely a
  condition to the applicability of the standard of evidence provided
  by Subsection (a-3).
         SECTION 2.  The change in law made by this Act applies only
  to a protest filed with an appraisal review board on or after the
  effective date of this Act. A protest filed with an appraisal
  review board before the effective date of this Act is covered by the
  law in effect at the time the protest was filed, and the former law
  is continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2013.
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