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A BILL TO BE ENTITLED
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AN ACT
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relating to the burden of establishing the value of property in |
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certain protests to an appraisal review board. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.43, Tax Code, is amended by amending |
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Subsection (a) and adding Subsections (a-3), (a-4), and (a-5) to |
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read as follows: |
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(a) Except as provided by Subsections (a-1), (a-3), and (d), |
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in a protest authorized by Section 41.41(a)(1) or (2), the |
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appraisal district has the burden of establishing the value of the |
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property by a preponderance of the evidence presented at the |
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hearing. If the appraisal district fails to meet that standard, |
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the protest shall be determined in favor of the property owner. |
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(a-3) In a protest authorized by Section 41.41(a)(1) or (2), |
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the appraisal district has the burden of establishing the value of |
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the property by clear and convincing evidence presented at the |
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hearing if: |
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(1) the appraised value of the property was lowered |
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under this subtitle in the preceding tax year; |
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(2) the appraised value of the property in the |
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preceding tax year was not established as a result of a written |
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agreement between the property owner or the owner's agent and the |
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appraisal district under Section 1.111(e); and |
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(3) not later than the 14th day before the date of the |
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first day of the hearing, the property owner files with the |
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appraisal review board and delivers to the chief appraiser: |
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(A) information, such as income and expense |
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statements or information regarding comparable sales, that is |
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sufficient to allow for a determination of the appraised or market |
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value of the property if the protest is authorized by Section |
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41.41(a)(1); or |
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(B) information that is sufficient to allow for a |
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determination of whether the property was appraised unequally if |
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the protest is authorized by Section 41.41(a)(2). |
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(a-4) If the appraisal district has the burden of |
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establishing the value of property by clear and convincing evidence |
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presented at the hearing on a protest as provided by Subsection |
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(a-3) and the appraisal district fails to meet that standard, the |
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protest shall be determined in favor of the property owner. |
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(a-5) Subsection (a-3)(3) does not impose a duty on a |
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property owner to provide any information in a protest authorized |
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by Section 41.41(a)(1) or (2). That subdivision is merely a |
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condition to the applicability of the standard of evidence provided |
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by Subsection (a-3). |
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SECTION 2. The change in law made by this Act applies only |
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to a protest filed with an appraisal review board on or after the |
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effective date of this Act. A protest filed with an appraisal |
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review board before the effective date of this Act is covered by the |
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law in effect at the time the protest was filed, and the former law |
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is continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2013. |