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A BILL TO BE ENTITLED
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AN ACT
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relating to protests before appraisal review boards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41.41, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) An appraisal district or the appraisal review board for |
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an appraisal district may not require a property owner to pay a fee |
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in connection with a protest filed by the owner with the board. |
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SECTION 2. Section 41.43, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) An appraisal district may not offer as evidence in a |
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hearing on a protest brought under Section 41.41(a)(1) or (2) the |
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appraised value of a property comparable to the property that is the |
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subject of the protest if the comparable property is or was the |
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subject of a protest brought under Section 41.41(a)(1) or (2) for |
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that tax year unless the appraisal district at or before the hearing |
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provides to the owner of the property that is the subject of the |
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protest a statement that the comparable property is or was the |
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subject of a protest for that tax year. |
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SECTION 3. 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 4. Sections 41.43(e) and 41.47(a-1), Tax Code, as |
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added by this Act, apply only to a protest filed with an appraisal |
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review board on or after January 1, 2020. |
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SECTION 5. This Act takes effect January 1, 2020. |