Bill Text: TX SB102 | 2023-2024 | 88th Legislature | Introduced


Bill Title: Relating to the determination of an ad valorem tax protest or appeal on the ground of the unequal appraisal of property on the basis of the appraised value of the property relative to the median appraised value of a reasonable number of comparable properties.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2023-02-15 - Referred to Local Government [SB102 Detail]

Download: Texas-2023-SB102-Introduced.html
  88R235 RDS-D
 
  By: Johnson S.B. No. 102
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the determination of an ad valorem tax protest or appeal
  on the ground of the unequal appraisal of property on the basis of
  the appraised value of the property relative to the median
  appraised value of a reasonable number of comparable properties.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.43, Tax Code, is amended by amending
  Subsection (b) and adding Subsection (e) to read as follows:
         (b)  A protest on the ground of unequal appraisal of property
  shall be determined in favor of the protesting party unless the
  appraisal district establishes that:
               (1)  the appraisal ratio of the property is equal to or
  less than the median level of appraisal of a reasonable and
  representative sample of other properties in the appraisal
  district;
               (2)  the appraisal ratio of the property is equal to or
  less than the median level of appraisal of a sample of properties in
  the appraisal district consisting of a reasonable number of other
  properties similarly situated to, or of the same general kind or
  character as, the property subject to the protest; or
               (3)  the appraised value of the property is equal to or
  less than the median appraised value of a reasonable number of
  comparable properties in the appraisal district appropriately
  adjusted.
         (e)  For purposes of Subsection (b)(3), if a reasonable
  number of comparable properties does not exist in the appraisal
  district, the median appraised value of a reasonable number of
  comparable properties may be calculated using comparable
  properties in other parts of the state.
         SECTION 2.  Section 42.26, Tax Code, is amended by amending
  Subsection (a) and adding Subsection (e) to read as follows:
         (a)  The district court shall grant relief on the ground that
  a property is appraised unequally if:
               (1)  the appraisal ratio of the property exceeds by at
  least 10 percent the median level of appraisal of a reasonable and
  representative sample of other properties in the appraisal
  district;
               (2)  the appraisal ratio of the property exceeds by at
  least 10 percent the median level of appraisal of a sample of
  properties in the appraisal district consisting of a reasonable
  number of other properties similarly situated to, or of the same
  general kind or character as, the property subject to the appeal; or
               (3)  the appraised value of the property exceeds the
  median appraised value of a reasonable number of comparable
  properties in the appraisal district appropriately adjusted.
         (e)  For purposes of Subsection (a)(3), if a reasonable
  number of comparable properties does not exist in the appraisal
  district, the median appraised value of a reasonable number of
  comparable properties may be calculated using comparable
  properties in other parts of the state. 
         SECTION 3.  Section 41.43, Tax Code, as amended by this Act,
  applies only to a protest under Chapter 41, Tax Code, for which a
  notice of protest is filed on or after the effective date of this
  Act. A protest under Chapter 41, Tax Code, for which a notice of
  protest was filed before the effective date of this Act is governed
  by the law in effect on the date the notice of protest was filed, and
  the former law is continued in effect for that purpose.
         SECTION 4.  Section 42.26, Tax Code, as amended by this Act,
  applies only to an appeal under Chapter 42, Tax Code, for which a
  petition for review is filed on or after the effective date of this
  Act. An appeal under Chapter 42, Tax Code, for which a petition for
  review was filed before the effective date of this Act is governed
  by the law in effect on the date the petition for review was filed,
  and the former law is continued in effect for that purpose.
         SECTION 5.  This Act takes effect September 1, 2023.
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