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A BILL TO BE ENTITLED
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AN ACT
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relating to the weight accorded in a protest hearing before an |
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appraisal review board of a determination by a certified appraiser |
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of the appraised or market value of property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.43(a-1), Tax Code, is amended to read |
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as follows: |
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(a-1) If in a [the] protest [relating to a property with a
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market or appraised value of $1 million or less as determined by the
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appraisal district] the property owner files with the appraisal |
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review board and, not later than the 14th day before the date of the |
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first day of the hearing, delivers to the chief appraiser a copy of |
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an appraisal of the property performed not later than the 180th day |
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before the date of the first day of the hearing by an appraiser |
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certified under Chapter 1103, Occupations Code, that supports the |
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appraised or market value of the property asserted by the property |
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owner, the appraisal district has the burden of establishing the |
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value of the property by clear and convincing evidence presented at |
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the 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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SECTION 2. The change in law made by this Act applies only |
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to a protest under Chapter 41, Tax Code, for which a notice of |
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protest is filed on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2017. |