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House Bill 2083 |
House Author: Darby et al. |
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Effective: 1-1-16 |
Senate Sponsor: Hancock |
House Bill 2083 amends the Tax Code to require the selection of comparable properties and the application of appropriate adjustments for the determination of an appraised value of property in a protest or appeal on the ground of unequal appraisal to be based on the application of generally accepted appraisal methods and techniques, with adjustments made based on recognized methods and techniques that are necessary to produce a credible opinion. The bill also entitles property owners representing themselves to offer an opinion of and present argument and evidence related to the market and appraised value or the inequality of appraisal of the owner's property.