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House Bill 3971 |
House Author: Meyer |
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Effective: 1-1-22 |
Senate Sponsor: West |
House Bill 3971 amends the Tax Code to require a chief appraiser who is determining the market value of residential real property located in an area that is zoned or otherwise designated as a historic district under municipal, state, or federal law to consider the effect on the property's value of any restriction placed by the district on the property owner's ability to alter, improve, or repair the property.