By: Otto H.B. No. 2723
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the burden of establishing the value of property in
  certain protests to an appraisal review board.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 41.43, Tax Code, is amended by amending
  Subsection (a) and adding subsections (a-3) and (a-4) to read as
  follows:
         (a)  Except as provided by Subsections (a-1), (a-3) and (d),
  in a protest authorized by Section 41.41(a)(1) or (2), the
  appraisal district has the burden of establishing the value of the
  property by a preponderance of the evidence presented at the
  hearing.  If the appraisal district fails to meet that standard, the
  protest shall be determined in favor of the property owner.
         (a-1)  If in the protest relating to a property with a market
  or appraised value of $1 million or less as determined by the
  appraisal district the property owner files with the appraisal
  review board and, not later than the 14th day before the date of the
  first day of the hearing, delivers to the chief appraiser a copy of
  an appraisal of the property performed not later than the 180th day
  before the date of the first day of the hearing by an appraiser
  certified under Chapter 1103, Occupations Code, that supports the
  appraised or market value of the property asserted by the property
  owner, the appraisal district has the burden of establishing the
  value of the property by clear and convincing evidence presented at
  the hearing.  If the appraisal district fails to meet that standard,
  the protest shall be determined in favor of the property owner.
         (a-2)  To be valid, an appraisal filed under Subsection (a-1)
  must be attested to before an officer authorized to administer
  oaths and include:
               (1)  the name and business address of the certified
  appraiser;
               (2)  a description of the property that was the subject
  of the appraisal;
               (3)  a statement that the appraised or market value of
  the property:
                     (A)  was, as applicable, the appraised or market
  value of the property as of January 1 of the current tax year; and
                     (B)  was determined using a method of appraisal
  authorized or required by Chapter 23; and
               (4)  a statement that the appraisal was performed in
  accordance with the Uniform Standards of Professional Appraisal
  Practice.
         (a-3)  Except as provided under Subsection (a-4), in a
  protest authorized by Section 41.41(a)(1) or (2), the appraisal
  district has the burden of establishing the value of the property by
  clear and convincing evidence presented at the hearing.  If the
  appraisal district fails to meet that standard the protest of the
  property value shall be determined in favor of the property owner
  provided that:
               
               (1)  the appraised value of the property subject to
  Section 23.01 was established under this Subtitle, and
               (2)  the property owner files with the appraisal review
  board and delivers to the chief appraiser information sufficient to
  allow for a determination of the market value of the property such
  as income and expense statements or comparable sales, not later
  than the date established by Section 41.47. r.
         (a-4)  The burden of proof established in Subsection (a-3)
  shall not apply in cases where the value of the property was
  established by mutual agreement of the property owner and chief
  appraiser prior to the appraisal review board determining the
  protest and issuing its decision by written order.
         SECTION 2.  The change in law made this Act applies only to a
  protest filed with an appraisal review board on or after the
  effective date of this Act.  A protest filed with an appraisal
  review board before the effective date of this Act is covered by the
  law in effect at the time the protest was filed, and the former law
  is continued in effect for that purpose.
         SECTION 3.  This Act takes effect September 1, 2013.