Bill Text: TX SB599 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the use of information concerning the value of certain comparable properties in determining the value of property in an ad valorem tax protest.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2019-02-21 - Referred to Property Tax [SB599 Detail]
Download: Texas-2019-SB599-Introduced.html
| 86R8021 TJB-D | ||
| By: Buckingham | S.B. No. 599 | |
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| relating to the use of information concerning the value of certain | ||
| comparable properties in determining the value of property in an ad | ||
| valorem tax protest. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. 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 2. The change in law made by this Act applies only | ||
| to a protest filed with an appraisal review board on or after the | ||
| effective date of this Act. | ||
| SECTION 3. This Act takes effect September 1, 2019. | ||
