Bill Text: TX HB4152 | 2017-2018 | 85th Legislature | Introduced

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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.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2017-03-31 - Referred to Ways & Means [HB4152 Detail]

Download: Texas-2017-HB4152-Introduced.html

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85R12270 CJC-F
By: Gutierrez H.B. No. 4152

A BILL TO BE ENTITLED
AN ACT
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.