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A BILL TO BE ENTITLED
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AN ACT
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relating to ad valorem tax protests and appeals on the ground of the |
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unequal appraisal 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, Tax Code, is amended by adding |
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Subsection (b-1) to read as follows: |
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(b-1) For the purpose of establishing whether a protest |
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shall be determined in favor of the protesting party under |
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Subsection (b)(3), the appraisal district may not present and the |
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appraisal review board may not consider evidence relating to the |
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market value of the property subject to the protest. |
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SECTION 2. Section 42.26, Tax Code, is amended by adding |
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Subsection (a-1) to read as follows: |
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(a-1) For the purpose of establishing whether a property |
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owner is entitled to relief under Subsection (a)(3), the appraisal |
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district may not present and the court may not consider evidence |
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relating to the market value of the property subject to the suit. |
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SECTION 3. Section 42.26(d), Tax Code, as effective until |
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January 1, 2027, is amended to read as follows: |
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(d) For purposes of this section and subject to Subsection |
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(a-1), the value of the property subject to the suit and the value |
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of a comparable property or sample property that is used for |
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comparison must be the market value determined by the appraisal |
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district when the property is subject to the limitation on |
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appraised value imposed by Section 23.23 or 23.231. |
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SECTION 4. Section 42.26(d), Tax Code, as effective January |
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1, 2027, is amended to read as follows: |
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(d) For purposes of this section and subject to Subsection |
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(a-1), the value of the property subject to the suit and the value |
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of a comparable property or sample property that is used for |
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comparison must be the market value determined by the appraisal |
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district when the property is a residence homestead subject to the |
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limitation on appraised value imposed by Section 23.23. |
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SECTION 5. Section 41.43(b-1), Tax Code, as added by this |
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Act, applies only to a protest under Chapter 41, Tax Code, for which |
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a notice of protest is filed on or after the effective date of this |
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Act. A protest under Chapter 41, Tax Code, for which a notice of |
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protest was filed before the effective date of this Act is governed |
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by the law in effect when the notice of protest was filed, and the |
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former law is continued in effect for that purpose. |
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SECTION 6. Section 42.26(a-1), Tax Code, as added by this |
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Act, applies only to an appeal filed under Chapter 42, Tax Code, on |
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or after the effective date of this Act. An appeal filed under |
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Chapter 42, Tax Code, before the effective date of this Act is |
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governed by the law in effect when the appeal was filed, and the |
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former law is continued in effect for that purpose. |
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SECTION 7. This Act takes effect January 1, 2026. |