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By: Darby, et al. (Senate Sponsor - Hancock) |
H.B. No. 2083 |
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(In the Senate - Received from the House April 29, 2015; |
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April 30, 2015, read first time and referred to Committee on |
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Finance; May 6, 2015, reported favorably by the following vote: |
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Yeas 12, Nays 0, 1 present not voting; May 6, 2015, sent to |
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printer.) |
Click here to see the committee vote |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the determination of the appraised value of property |
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for purposes of an ad valorem tax protest or appeal. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.01, Tax Code, is amended by adding |
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Subsections (f) and (g) to read as follows: |
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(f) The selection of comparable properties and the |
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application of appropriate adjustments for the determination of an |
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appraised value of property by any person under Section 41.43(b)(3) |
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or 42.26(a)(3) must be based on the application of generally |
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accepted appraisal methods and techniques. Adjustments must be |
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based on recognized methods and techniques that are necessary to |
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produce a credible opinion. |
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(g) Notwithstanding any other provision of this section, |
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property owners representing themselves are entitled to offer an |
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opinion of and present argument and evidence related to the market |
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and appraised value or the inequality of appraisal of the owner's |
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property. |
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SECTION 2. This Act takes effect January 1, 2016. |
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