By Cain S.B. No. 1203
76R6893 SMH-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to remedies for unequal appraisals of property by an
1-3 appraisal district.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 41.43(b), Tax Code, is amended to read as
1-6 follows:
1-7 (b) A protest on the ground of unequal appraisal of property
1-8 shall be determined in favor of the protesting party unless the
1-9 appraisal district establishes that the appraisal ratio of the
1-10 property does [is] not exceed by at least 10 percent [greater than]
1-11 the median level of appraisal of:
1-12 (1) a reasonable and representative sample of other
1-13 properties in the appraisal district;
1-14 (2) a sample of properties in the appraisal district
1-15 consisting of a reasonable number of other properties similarly
1-16 situated to, or of the same general kind or character as, the
1-17 property subject to the protest; or
1-18 (3) a reasonable number of comparable properties
1-19 appropriately adjusted.
1-20 SECTION 2. Sections 42.26(a) and (b), Tax Code, are amended
1-21 to read as follows:
1-22 (a) The district court shall grant relief on the ground that
1-23 a property is appraised unequally if the appraisal ratio of the
1-24 property exceeds by at least 10 percent the median level of
2-1 appraisal of:
2-2 (1) a reasonable and representative sample of other
2-3 properties in the appraisal district; [or]
2-4 (2) a sample of properties in the appraisal district
2-5 consisting of a reasonable number of other properties similarly
2-6 situated to, or of the same general kind or character as, the
2-7 property subject to the appeal; or
2-8 (3) a reasonable number of comparable properties
2-9 appropriately adjusted.
2-10 (b) If a property owner is entitled to relief under
2-11 Subsection (a)(1), the court shall order the property's appraised
2-12 value changed to the value as calculated on the basis of the median
2-13 level of appraisal according to Subsection (a)(1). If a property
2-14 owner is entitled to relief under Subsection (a)(2), the court
2-15 shall order the property's appraised value changed to the value
2-16 calculated on the basis of the median level of appraisal according
2-17 to Subsection (a)(2). If a property owner is entitled to relief
2-18 under Subsection (a)(3), the court shall order the property's
2-19 appraised value changed to the value as calculated on the basis of
2-20 the median level of appraisal according to Subsection (a)(3). If a
2-21 property owner is entitled to relief under more than one of those
2-22 subsections [both Subsection (a)(1) and Subsection (a)(2)], the
2-23 court shall order the property's appraised value changed to the
2-24 value calculated on the basis of the median level of appraisal that
2-25 results in the lowest [lower] appraised value. The court shall
2-26 determine each applicable median level of appraisal according to
2-27 law, and is not required to adopt the median level of appraisal
3-1 proposed by a party to the appeal. The court may not limit or deny
3-2 relief to the property owner entitled to relief under a subdivision
3-3 of Subsection (a) because the appraised value determined according
3-4 to another [the other] subdivision of Subsection (a) results in a
3-5 higher appraised value.
3-6 SECTION 3. Section 42.26(d), Tax Code, is repealed.
3-7 SECTION 4. (a) This Act takes effect September 1, 1999.
3-8 (b) The change in law made by this Act applies only to
3-9 review of an appraisal of property that was initiated by the filing
3-10 of a notice of protest with an appraisal review board on or after
3-11 the effective date of this Act. Review of an appraisal of property
3-12 that was initiated by the filing of a notice of protest with an
3-13 appraisal review board before the effective date of this Act is
3-14 governed by the law in effect on the date the notice of protest was
3-15 filed, and the former law is continued in effect for that purpose.
3-16 SECTION 5. The importance of this legislation and the
3-17 crowded condition of the calendars in both houses create an
3-18 emergency and an imperative public necessity that the
3-19 constitutional rule requiring bills to be read on three several
3-20 days in each house be suspended, and this rule is hereby suspended.