Bill Text: TX HB4152 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the evidence required to be presented by an appraisal district in order to prevail in certain protests before an appraisal review board.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2017-03-31 - Referred to Ways & Means [HB4152 Detail]
Download: Texas-2017-HB4152-Introduced.html
85R12270 CJC-F | ||
By: Gutierrez | H.B. No. 4152 |
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relating to the evidence required to be presented by an appraisal | ||
district in order to prevail in certain protests before 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 adding | ||
Subsection (e) to read as follows: | ||
(e) In the hearing on a protest brought under Section | ||
41.41(a)(1) or (2), the appraisal district shall present as | ||
evidence the appraisal method used to appraise the property in the | ||
current tax year and the previous tax year and shall identify the | ||
factors considered when applying that appraisal method to the | ||
property. For property appraised using the cost method of | ||
appraisal, the district shall present evidence of the cost data and | ||
the adjustments made to that data to account for physical, | ||
functional, or economic obsolescence used to determine the market | ||
value of the property in the current tax year and the previous tax | ||
year. For property appraised using the income method of appraisal, | ||
the district shall present evidence of the comparable rental income | ||
and operating expense data and the capitalization rate used to | ||
determine the market value of the property in the current tax year | ||
and the previous tax year. For property appraised using the market | ||
data method of appraisal, the district shall present evidence of | ||
the comparable sales data and any adjustments made to that data used | ||
to determine the market value of the property in the current tax | ||
year and the previous tax year. If the appraisal district fails to | ||
provide the evidence required under this subsection, the protest | ||
shall be determined in favor of the property owner. | ||
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, 2017. |