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A BILL TO BE ENTITLED
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AN ACT
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relating to testimony by an appraisal district employee as to the |
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value of real property in certain ad valorem tax appeals. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.23(i), Tax Code, as effective January |
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1, 2020, is amended to read as follows: |
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(i) If an appraisal district employee testifies as to the |
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value of real property in an appeal under Section 42.25 or 42.26 and |
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the appraised or market value, as applicable, of the property as |
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determined by the order of the appraisal review board is less than |
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$1 million, the court may give preference to an employee who is a |
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person authorized to perform an appraisal of real estate under |
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Section 1103.201, Occupations Code. |
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SECTION 2. Section 42.23, Tax Code, is amended by adding |
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Subsection (j) to read as follows: |
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(j) An appraisal district employee may not testify as to the |
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value of real property in an appeal under Section 42.25 or 42.26 if |
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the appraised or market value, as applicable, of the property as |
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determined by the order of the appraisal review board is $1 million |
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or more unless the person is authorized to perform an appraisal of |
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real estate under Section 1103.201, Occupations Code. |
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SECTION 3. Notwithstanding Section 14(b), Chapter 481 (S.B. |
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1760), Acts of the 84th Legislature, Regular Session, 2015, Section |
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42.23(i), Tax Code, as added by that Act and amended by this Act, |
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takes effect December 1, 2017. |
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SECTION 4. This Act takes effect December 1, 2017. |