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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an appraisal review board to determine |
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the appraised value of property that is the subject of a protest to |
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be an amount greater than the appraised value as shown in the |
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appraisal records. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.47, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) The board may not determine the appraised value of the |
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property that is the subject of a protest to be an amount greater |
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than the appraised value of the property as shown in the appraisal |
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records submitted to the board by the chief appraiser under Section |
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25.22 or 25.23 unless agreed to by the parties to the protest. |
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SECTION 2. Section 41.47, Tax Code, as amended by this Act, |
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applies only to a protest for which the notice of protest was filed |
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by a property owner or the designated agent of the owner with the |
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appraisal review board established for an appraisal district on or |
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after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2018. |