By Heflin H.B. No. 3515
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to protest of inequality of appraisal under Subchapter C,
1-3 Property Tax Code.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 41.43, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 41.43. PROTEST OF DETERMINATION OF VALUE OR INEQUALITY
1-8 OF APPRAISAL. (a) In a protest authorized by Section 41.41[(1) or
1-9 (2)], the chief appraiser [appraisal district] has the burden of
1-10 proving [establishing] the value of the property by a preponderance
1-11 of the evidence presented at the hearing. If the chief appraiser
1-12 [appraisal district] fails to meet that standard, the protest shall
1-13 be determined in favor of the property owner.
1-14 (b) The appraisal review board shall grant relief on the
1-15 ground that a property is appraised unequally if the appraisal
1-16 ratio of the property exceeds [A protest on the ground of unequal
1-17 appraisal of property shall be determined in favor of the
1-18 protesting party unless the appraisal district establishes that the
1-19 appraisal ratio of the property is not greater than] the median
1-20 level of appraisal of:
1-21 (1) a reasonable and representative sample of other
1-22 properties in the appraisal district; or
1-23 (2) a sample of properties in the appraisal district
2-1 consisting of a reasonable number of other properties similarly
2-2 situated to, or of the same general kind or character as, the
2-3 property subject to the protest[; or]
2-4 [(3) a reasonable number of comparable properties
2-5 appropriately adjusted].
2-6 (c) If a property owner is entitled to relief under
2-7 Subsection (b)(1), the appraisal review board shall order the
2-8 property's appraised value changed to the value as calculated on
2-9 the basis of the median level of appraisal according to Subsection
2-10 (b)(1). If a property owner is entitled to relief under Subsection
2-11 (b)(2), the board shall order the property's appraised value
2-12 changed to the value calculated on the basis of the median level of
2-13 appraisal according to Subsection (b)(2). If a property owner is
2-14 entitled to relief under both Subsection (b)(1) and Subsection
2-15 (b)(2), the board shall order the property's appraised value
2-16 changed to the value calculated on the basis of the median level of
2-17 appraisal that results in the lower appraised value. The board
2-18 shall determine each applicable median level of appraisal according
2-19 to law, and is not required to adopt the median level of appraisal
2-20 proposed by a party to the protest. The court may not limit or
2-21 deny relief to the property owner entitled to relief under a
2-22 subdivision of Subsection (b) because the appraised value
2-23 determined according to the other subdivision of Subsection (b)
2-24 results in a higher appraised value.
2-25 (d) For purposes of establishing the median level of
2-26 appraisal under Subsection (b)(1), the median level of appraisal in
3-1 the appraisal district as determined by the comptroller under
3-2 Section 5.10, Tax Code, is admissible as evidence of the median
3-3 level of appraisal of a reasonable and representative sample of
3-4 properties in the appraisal district for the year of the
3-5 comptroller's determination, subject to the Texas Rules of Evidence
3-6 and the Texas rules of Civil Procedure.
3-7 (e) The appraisal review board shall rule in favor of the
3-8 property owner on the ground that a property is appraised unequally
3-9 if the appraised value of the property exceeds the median appraised
3-10 value of a reasonable number of comparable properties appropriately
3-11 adjusted.
3-12 (f) For purposes of this section, evidence includes the
3-13 data, schedules, formulas, or other information used to establish
3-14 the matter at issue.
3-15 SECTION 2. (a) This Act takes effect immediately if it
3-16 receives a vote of two-thirds of all members elected to each house,
3-17 as provided by Section 39, Article III, Texas Constitution. If
3-18 this Act does not receive the vote necessary for immediate effect,
3-19 this Act takes effect September 1, 2001.
3-20 (b) The change in law made by this Act does not affect
3-21 motions to change an appraisal roll or notices to protest taxes
3-22 filed before the effective date of this Act, and the law in effect
3-23 before the effective date of this Act is continued in effect for
3-24 those purposes.