By Jackson                                       H.B. No. 872

      75R4748 JD-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the appraisal of certain real property located in more

 1-3     than one appraisal district.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Subchapter C, Chapter 41, Tax Code, is amended by

 1-6     adding Section 41.48 to read as follows:

 1-7           Sec. 41.48.  PROPERTY IN MORE THAN ONE APPRAISAL DISTRICT.

 1-8     (a)  This section applies only to real property used primarily for

 1-9     residential purposes.

1-10           (b)  In a protest of the appraised value or market value of

1-11     real property to which this section applies, if the property owner

1-12     establishes by any competent evidence that the property is listed

1-13     on the appraisal records of another appraisal district in which the

1-14     property is taxable at an appraised or market value, as applicable,

1-15     for the current year that is less than the appraised or market

1-16     value under protest and that the property was reappraised by the

1-17     other appraisal district in the current or preceding tax year, the

1-18     appraisal review board shall enter the appraised or market value

1-19     listed on the appraisal records of the other appraisal district as

1-20     the appraised or market value of the property and issue its order

1-21     accordingly.

1-22           SECTION 2.  Subchapter B, Chapter 42, Tax Code, is amended by

1-23     adding Section 42.27 to read as follows:

1-24           Sec. 42.27.  PROPERTY IN MORE THAN ONE APPRAISAL DISTRICT.

 2-1     In an appeal of an order issued under Section 41.48, the appraised

 2-2     or market value of the property entered on the appraisal records

 2-3     under Section 41.48 is presumed to be correct.

 2-4           SECTION 3.  The importance of this legislation and the

 2-5     crowded condition of the calendars in both houses create an

 2-6     emergency and an imperative public necessity that the

 2-7     constitutional rule requiring bills to be read on three several

 2-8     days in each house be suspended, and this rule is hereby suspended,

 2-9     and that this Act take effect and be in force from and after its

2-10     passage, and it is so enacted.