Bill Text: TX HB3767 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to ad valorem tax protests and appeals on the ground of the unequal appraisal of property.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-23 - Referred to Ways & Means [HB3767 Detail]
Download: Texas-2015-HB3767-Introduced.html
84R8994 CJC-F | ||
By: Cook | H.B. No. 3767 |
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relating to ad valorem tax protests and appeals on the ground of the | ||
unequal appraisal of property. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41.43, Tax Code, is amended by amending | ||
Subsection (b) and adding Subsections (e) and (f) to read as | ||
follows: | ||
(b) A protest on the ground of unequal appraisal of property | ||
shall be determined in favor of the protesting party unless the | ||
appraisal district establishes that: | ||
(1) the appraisal ratio of the property is equal to or | ||
less than the median level of appraisal of a reasonable and | ||
representative sample of other properties in the appraisal | ||
district; | ||
(2) the appraisal ratio of the property is equal to or | ||
less than the median level of appraisal of a sample of properties in | ||
the appraisal district consisting of a reasonable number of other | ||
properties similarly situated to, or of the same general kind or | ||
character as, the property subject to the protest; or | ||
(3) the appraisal ratio [ |
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property is equal to or less than the median appraisal ratio | ||
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in the appraisal district appropriately adjusted. | ||
(e) For purposes of Subsection (b)(3): | ||
(1) a determination that property is comparable to | ||
another property must be based on the similarity of the properties | ||
with regard to the characteristics described by Section 23.013(d); | ||
(2) adjustments to be applied to a comparable property | ||
for purposes of determining the appraisal ratio of that property | ||
must be developed and quantified in accordance with generally | ||
accepted appraisal standards that are appropriate relative to the | ||
method of appraisal used by the chief appraiser to determine the | ||
value of the property; and | ||
(3) calculation of the market value of the property | ||
that is the subject of the protest or of a comparable property for | ||
the purpose of determining the property's appraisal ratio must be | ||
based on the appraised value of the property as shown in the | ||
appraisal records submitted to the appraisal review board under | ||
Section 25.22 or 25.23. | ||
(f) The chief appraiser may disclose confidential | ||
information for the purpose of meeting the appraisal district's | ||
burden of proof under this section if the information does not | ||
identify: | ||
(1) a specific property; or | ||
(2) a property owner. | ||
SECTION 2. Section 42.26, Tax Code, is amended by amending | ||
Subsections (a) and (b) and adding Subsections (e) and (f) to read | ||
as follows: | ||
(a) The district court shall grant relief on the ground that | ||
a property is appraised unequally if: | ||
(1) the appraisal ratio of the property exceeds by at | ||
least 10 percent the median level of appraisal of a reasonable and | ||
representative sample of other properties in the appraisal | ||
district; | ||
(2) the appraisal ratio of the property exceeds by at | ||
least 10 percent the median level of appraisal of a sample of | ||
properties in the appraisal district consisting of a reasonable | ||
number of other properties similarly situated to, or of the same | ||
general kind or character as, the property subject to the appeal; or | ||
(3) the appraised value of the property exceeds by at | ||
least 10 percent the median appraised value of a reasonable number | ||
of comparable properties in the appraisal district appropriately | ||
adjusted. | ||
(b) If a property owner is entitled to relief under | ||
Subsection (a)(1), the court shall order the property's appraised | ||
value changed to the value as calculated on the basis of the median | ||
level of appraisal according to Subsection (a)(1). If a property | ||
owner is entitled to relief under Subsection (a)(2), the court | ||
shall order the property's appraised value changed to the value | ||
calculated on the basis of the median level of appraisal according | ||
to Subsection (a)(2). If a property owner is entitled to relief | ||
under Subsection (a)(3), the court shall order the property's | ||
appraised value changed to the value calculated on the basis of the | ||
median appraised value according to Subsection (a)(3). If a | ||
property owner is entitled to relief under more than one | ||
subdivision of Subsection (a), the court shall order the property's | ||
appraised value changed to the value determined under the | ||
subdivision under which the owner is entitled to relief that, in the | ||
judgment of the court, reflects the most appropriate [ |
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applicable median level of appraisal or median appraised value | ||
according to law, and is not required to adopt the median level of | ||
appraisal or median appraised value proposed by a party to the | ||
appeal. [ |
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(e) For purposes of Subsection (a)(3): | ||
(1) a determination that property is comparable to | ||
another property must be based on the similarity of the properties | ||
with regard to the characteristics described by Section 23.013(d); | ||
(2) adjustments must be developed and quantified in | ||
accordance with generally accepted appraisal standards that are | ||
appropriate relative to the method of appraisal used by the chief | ||
appraiser to determine the value of the property; and | ||
(3) calculation of the median appraised value of | ||
comparable properties must be based on the appraised value of each | ||
comparable property as shown in the appraisal records certified by | ||
the chief appraiser under Section 26.01. | ||
(f) The chief appraiser may disclose confidential | ||
information for the purpose of meeting the appraisal district's | ||
burden of proof under this section if the information does not | ||
identify: | ||
(1) a specific property; or | ||
(2) a property owner. | ||
SECTION 3. Section 41.43, Tax Code, as amended by this Act, | ||
applies only to a protest under Chapter 41, Tax Code, for which a | ||
notice of protest is filed on or after the effective date of this | ||
Act. A protest under Chapter 41, Tax Code, for which a notice of | ||
protest was filed before the effective date of this Act is governed | ||
by the law in effect on the date the notice of protest was filed, and | ||
the former law is continued in effect for that purpose. | ||
SECTION 4. Section 42.26, Tax Code, as amended by this Act, | ||
applies only to an appeal under Chapter 42, Tax Code, for which a | ||
petition for review is filed on or after the effective date of this | ||
Act. An appeal under Chapter 42, Tax Code, for which a petition for | ||
review was filed before the effective date of this Act is governed | ||
by the law in effect on the date the petition for review was filed, | ||
and the former law is continued in effect for that purpose. | ||
SECTION 5. This Act takes effect January 1, 2016. |