Enrolled Bill Summary

            House Bill 1082 amends provisions of the Tax Code relating to the appraisal of property for ad valorem taxation. For property that is located in more than one appraisal district, the bill establishes joint procedures for use by chief appraisers to determine the property's appraised or market value. It requires each chief appraiser to enter the lowest appraised or market value of a property, as determined by any of the chief appraisers, on the appraisal records of the appropriate appraisal district if on May 1 all the chief appraisers are not in agreement as to the property's value. Notice of any subsequent reduction in either appraised or market value by any chief appraiser as a result of a protest, appeal, or other action must be provided each appraisal district, and the reduced appraised or market value must also be entered on the appraisal records for each affected appraisal district. These provisions are effective January 1, 2004, and apply to property tax appraisals for a tax year beginning on or after that date.

            House Bill 1082 grants the owner of property of a telecommunications provider that runs through or operates in more than one county and that is appraised by more than one appraisal district the same rights to appeal an order of an appraisal review board as are granted to oil and gas or electric utilities who own or operate multicounty pipelines or electric lines.

            The bill clarifies the burden of proof placed on an appraisal district in a protest before the appraisal review board on the grounds of unequal appraisal of property by requiring the board to show either that the appraisal ratio of the property is equal to or less than the median level of appraisal of certain specified samples of property in the district or that the appraised value of the property is equal to or less than the median appraised value of a reasonable number of properties appropriately adjusted. The bill requires a district court, in an appeal, to grant relief on the grounds that a property is appraised unequally if the appraisal ratio exceeds the median levels of appraisal of the samples above by 10 percent or more or if the appraised value of the property exceeds the median appraised value of a reasonable number of properties appropriately adjusted. The bill also clarifies the manner of relief granted to a property owner if the owner is entitled to relief under any of the circumstances proven in court. These provisions are effective September 1, 2003.