Bill Text: TX SB596 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to protests before appraisal review boards.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2019-02-21 - Referred to Property Tax [SB596 Detail]
Download: Texas-2019-SB596-Introduced.html
| 86R8022 TJB-D | ||
| By: Buckingham | S.B. No. 596 | |
|
|
||
|
|
||
| relating to protests before appraisal review boards. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 41.41, Tax Code, is amended by adding | ||
| Subsection (c) to read as follows: | ||
| (c) An appraisal district or the appraisal review board for | ||
| an appraisal district may not require a property owner to pay a fee | ||
| in connection with a protest filed by the owner with the board. | ||
| SECTION 2. Section 41.43, Tax Code, is amended by adding | ||
| Subsection (e) to read as follows: | ||
| (e) An appraisal district may not offer as evidence in a | ||
| hearing on a protest brought under Section 41.41(a)(1) or (2) the | ||
| appraised value of a property comparable to the property that is the | ||
| subject of the protest if the comparable property is or was the | ||
| subject of a protest brought under Section 41.41(a)(1) or (2) for | ||
| that tax year unless the appraisal district at or before the hearing | ||
| provides to the owner of the property that is the subject of the | ||
| protest a statement that the comparable property is or was the | ||
| subject of a protest for that tax year. | ||
| SECTION 3. 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 unless agreed to by the parties to the protest. | ||
| SECTION 4. Sections 41.43(e) and 41.47(a-1), Tax Code, as | ||
| added by this Act, apply only to a protest filed with an appraisal | ||
| review board on or after January 1, 2020. | ||
| SECTION 5. This Act takes effect January 1, 2020. | ||
