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

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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

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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.