Bill Text: TX HB99 | 2017 | 85th Legislature 1st Special Session | Introduced
Bill Title: Relating to testimony by an appraisal district employee as to the value of real property in certain ad valorem tax appeals.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-07-20 - Referred to Ways & Means [HB99 Detail]
Download: Texas-2017-HB99-Introduced.html
| 85S10057 LHC-F | ||
| By: Springer | H.B. No. 99 | |
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| relating to testimony by an appraisal district employee as to the | ||
| value of real property in certain ad valorem tax appeals. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 42.23(i), Tax Code, as effective January | ||
| 1, 2020, is amended to read as follows: | ||
| (i) If an appraisal district employee testifies as to the | ||
| value of real property in an appeal under Section 42.25 or 42.26 and | ||
| the appraised or market value, as applicable, of the property as | ||
| determined by the order of the appraisal review board is less than | ||
| $1 million, the court may give preference to an employee who is a | ||
| person authorized to perform an appraisal of real estate under | ||
| Section 1103.201, Occupations Code. | ||
| SECTION 2. Section 42.23, Tax Code, is amended by adding | ||
| Subsection (j) to read as follows: | ||
| (j) An appraisal district employee may not testify as to the | ||
| value of real property in an appeal under Section 42.25 or 42.26 if | ||
| the appraised or market value, as applicable, of the property as | ||
| determined by the order of the appraisal review board is $1 million | ||
| or more unless the person is authorized to perform an appraisal of | ||
| real estate under Section 1103.201, Occupations Code. | ||
| SECTION 3. Notwithstanding Section 14(b), Chapter 481 (S.B. | ||
| 1760), Acts of the 84th Legislature, Regular Session, 2015, Section | ||
| 42.23(i), Tax Code, as added by that Act and amended by this Act, | ||
| takes effect December 1, 2017. | ||
| SECTION 4. This Act takes effect December 1, 2017. | ||
