Bill Text: TX HB950 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the authority of an appraisal review board to determine the appraised value of property that is the subject of a protest to be an amount greater than the appraised value as shown in the appraisal records.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2019-02-25 - Referred to Ways & Means [HB950 Detail]
Download: Texas-2019-HB950-Introduced.html
| 86R8321 TJB-F | ||
| By: Lucio III | H.B. No. 950 | |
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| relating to the authority of an appraisal review board to determine | ||
| the appraised value of property that is the subject of a protest to | ||
| be an amount greater than the appraised value as shown in the | ||
| appraisal records. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 41.47, Tax Code, is amended by adding | ||
| Subsection (a-1) to read as follows: | ||
| (a-1) The board may not determine the appraised value of the | ||
| property that is the subject of a protest to be an amount greater | ||
| than the appraised value of the property as shown in the appraisal | ||
| records submitted to the board by the chief appraiser under Section | ||
| 25.22 or 25.23. | ||
| SECTION 2. This Act applies only to a protest for which the | ||
| notice of protest was filed by a property owner or the designated | ||
| agent of the owner with an appraisal review board on or after the | ||
| effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2020. | ||
