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A BILL TO BE ENTITLED
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AN ACT
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relating to a requirement that an appraisal review board rely on an |
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appraisal of residential real property prepared by an appraiser and |
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submitted to the board by the property owner to determine a protest |
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regarding the value of the 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, Tax Code, is amended by amending |
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Subsections (a) and (a-2) and adding Subsection (a-6) to read as |
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follows: |
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(a) Except as provided by Subsections (a-1), (a-3), (a-6), |
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and (d), in a protest authorized by Section 41.41(a)(1) or (2), the |
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appraisal district has the burden of establishing the value of the |
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property by a preponderance of the evidence presented at the |
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hearing. If the appraisal district fails to meet that standard, the |
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protest shall be determined in favor of the property owner. |
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(a-2) To be valid, an appraisal filed under Subsection (a-1) |
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or (a-6) must be attested to before an officer authorized to |
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administer oaths and include: |
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(1) the name and business address of the certified |
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appraiser; |
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(2) a description of the property that was the subject |
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of the appraisal; |
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(3) a statement that the appraised or market value of |
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the property: |
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(A) was, as applicable, the appraised or market |
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value of the property as of January 1 of the current tax year; and |
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(B) was determined using a method of appraisal |
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authorized or required by Chapter 23; and |
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(4) a statement that the appraisal was performed in |
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accordance with the Uniform Standards of Professional Appraisal |
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Practice. |
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(a-6) Notwithstanding Subsection (a-1), if in the protest |
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relating to a parcel of residential real property the property |
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owner files with the appraisal review board and, not later than the |
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14th day before the date of the first day of the hearing, delivers |
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to the chief appraiser a copy of an appraisal of the property |
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performed not later than the 180th day before the date of the first |
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day of the hearing by an appraiser certified under Chapter 1103, |
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Occupations Code, that supports the appraised or market value of |
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the property asserted by the property owner, the appraisal review |
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board shall: |
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(1) determine the protest in favor of the property |
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owner; and |
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(2) issue an order changing the property's appraised |
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or market value in the appraisal records to the value determined by |
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the appraisal of the property filed by the property owner. |
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SECTION 2. Section 37.10(c)(4), Penal Code, is amended to |
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read as follows: |
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(4) An offense under this section is a Class B |
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misdemeanor if it is shown on the trial of the offense that the |
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governmental record is a written appraisal filed with an appraisal |
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review board under Section 41.43(a-1) or (a-6), Tax Code, that was |
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performed by a person who had a contingency interest in the outcome |
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of the appraisal review board hearing. |
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SECTION 3. The changes in law made by this Act apply only to |
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a protest under Chapter 41, Tax Code, for which a notice of protest |
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is filed on or after the effective date of this Act. |
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SECTION 4. This Act takes effect September 1, 2025. |