By Hilbert H.B. No. 3613
76R4717 GJH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to motions to change appraisal rolls and to protests of
1-3 appraisals for the purpose of ad valorem taxation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 25.25(m), Tax Code, is amended to read as
1-6 follows:
1-7 (m) The hearing on a motion under Subsection (c) or (d)
1-8 shall be conducted in the manner provided by Subchapter C, Chapter
1-9 41. If the appraised value of the property is at issue in the
1-10 hearing, the chief appraiser has the burden of proving the
1-11 appraised value of the property by a preponderance of the evidence
1-12 presented at the hearing. If the chief appraiser fails to meet
1-13 that standard, the motion shall be determined in favor of the
1-14 property owner with respect to the appraised value.
1-15 SECTION 2. Section 41.43, Tax Code, is amended to read as
1-16 follows:
1-17 Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY
1-18 OF APPRAISAL. (a) In a protest authorized by Section 41.41
1-19 [41.41(1) or (2)], the chief appraiser [appraisal district] has the
1-20 burden of proving [establishing] the value of the property by a
1-21 preponderance of the evidence presented at the hearing. If the
1-22 chief appraiser [appraisal district] fails to meet that standard,
1-23 the protest shall be determined in favor of the property owner.
1-24 (b) A protest on the ground of unequal appraisal of property
2-1 shall be determined in favor of the protesting party unless the
2-2 chief appraiser [appraisal district] establishes that the appraisal
2-3 ratio of the property is not greater than the median level of
2-4 appraisal of any one of the following:
2-5 (1) a reasonable and representative sample of other
2-6 properties in the appraisal district;
2-7 (2) a sample of properties in the appraisal district
2-8 consisting of a reasonable number of other properties similarly
2-9 situated to, or of the same general kind or character as, the
2-10 property subject to the protest; or
2-11 (3) a reasonable number of comparable properties
2-12 appropriately adjusted.
2-13 (c) For purposes of this section:[,]
2-14 (1) evidence includes the data, schedules, formulas,
2-15 or other information used to establish the matter at issue;
2-16 (2) a reasonable number of properties may not be less
2-17 than five; and
2-18 (3) properties are not of the same general kind or
2-19 character solely because they are included by the appraisal
2-20 district in the same category.
2-21 SECTION 3. Section 41.461(a), Tax Code, is amended to read
2-22 as follows:
2-23 (a) At least 14 days before a hearing on a protest, the
2-24 chief appraiser shall:
2-25 (1) deliver a copy of the pamphlet prepared by the
2-26 comptroller under Section 5.06(a) to the property owner initiating
2-27 the protest if the owner is representing himself, or to an agent
3-1 representing the owner if requested by the agent;
3-2 (2) inform the property owner that the owner or the
3-3 agent of the owner may inspect and may obtain a copy of the data,
3-4 schedules, formulas, and all other information the chief appraiser
3-5 plans to introduce at the hearing to establish any matter at issue
3-6 with regard to the specific property under protest; and
3-7 (3) deliver a copy of the hearing procedures
3-8 established by the appraisal review board under Section 41.66 to
3-9 the property owner.
3-10 SECTION 4. This Act takes effect September 1, 1999, and
3-11 applies only to a motion to change an appraisal roll or to a notice
3-12 of protest filed on or after that date. A motion to change an
3-13 appraisal roll or a notice of protest filed before that date is
3-14 governed by the law in effect on the date the motion or notice of
3-15 protest was filed, and that law is continued in effect for that
3-16 purpose.
3-17 SECTION 5. The importance of this legislation and the
3-18 crowded condition of the calendars in both houses create an
3-19 emergency and an imperative public necessity that the
3-20 constitutional rule requiring bills to be read on three several
3-21 days in each house be suspended, and this rule is hereby suspended.