SRC-DBM S.B. 1203 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1203
76R6893  SMH-FBy: Cain
Finance
4/9/1999
As Filed


DIGEST 

Currently, Section 41.43(b), Tax Code, and Section 42.26(a) and (b), Tax
Code, establish procedures for deciding an appeal of property valuations by
an appraisal district on the grounds of unequal appraisal; the relief
granting standards are different in these two sections, the former grants
relief from any variation from the medial level of appraisal, and the
latter limits relief to variations greater than ten percent from the median
level of appraisal.  These sections also differ with regard to methods of
determining the medial level of appraisal.  S.B. 1203 would remedy unequal
appraisals of property by an appraisal district.  

PURPOSE

As proposed, S.B. 1203 remedies unequal appraisals of property by an
appraisal district. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 41.43(b), Tax Code, to require that a protest on
the ground of unequal appraisal of property be determined in favor of the
protesting party unless the appraisal district establishes that the
appraisal ratio of the property does not exceed by at least 10 percent,
rather than is not greater than, certain median levels of appraisal. 

SECTION 2.  Amends Sections 42.26(a) and (b), Tax Code, as follows:

(a)  Requires the district court to grant relief on the ground that a
property is appraised unequally if the appraisal ratio of the property
exceeds by at least 10 percent, the median level of appraisal of a
reasonable number of comparable properties appropriately adjusted.  Makes
conforming changes. 

(b)  Requires a court to order a property's appraised value changed to the
value as calculated on the basis of the median level of appraisal according
to Subsection (a) (3), if a property owner is entitled to relief under
Subsection (a) (3).  Requires the court to order the property's appraised
value changed to the value calculated on the basis of the median level
changed to the value calculated on the basis of the median level of
appraisal that results in the lowest, rather than lower, appraised value,
if a property owner is entitled to relief under more than one of those
subsections, rather than both Subsection (a) (1) and Subsection (a) (2).
Makes a nonsubstantive change. 

SECTION 3.  Repealer:  Section 42.26(d), Tax Code (Remedy for Unequal
Appraisal). 

SECTION 4.Effective date: September 1, 1999.
  Makes application of this Act prospective.

SECTION 5.Emergency clause.