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. |