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AN ACT
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relating to the determination of the appraised value of property |
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for purposes of an ad valorem tax protest or appeal. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.01, Tax Code, is amended by adding |
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Subsections (f) and (g) to read as follows: |
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(f) The selection of comparable properties and the |
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application of appropriate adjustments for the determination of an |
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appraised value of property by any person under Section 41.43(b)(3) |
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or 42.26(a)(3) must be based on the application of generally |
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accepted appraisal methods and techniques. Adjustments must be |
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based on recognized methods and techniques that are necessary to |
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produce a credible opinion. |
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(g) Notwithstanding any other provision of this section, |
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property owners representing themselves are entitled to offer an |
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opinion of and present argument and evidence related to the market |
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and appraised value or the inequality of appraisal of the owner's |
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property. |
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SECTION 2. This Act takes effect January 1, 2016. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2083 was passed by the House on April |
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28, 2015, by the following vote: Yeas 142, Nays 3, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2083 was passed by the Senate on May |
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13, 2015, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |