Bill Text: TX HB2083 | 2015-2016 | 84th Legislature | Enrolled
Bill Title: Relating to the determination of the appraised value of property for purposes of an ad valorem tax protest or appeal.
Spectrum: Moderate Partisan Bill (Republican 5-1)
Status: (Passed) 2015-05-23 - Effective on 1/1/16 [HB2083 Detail]
Download: Texas-2015-HB2083-Enrolled.html
H.B. No. 2083 |
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relating to the determination of the appraised value of property | ||
for purposes of an ad valorem tax protest or appeal. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 23.01, Tax Code, is amended by adding | ||
Subsections (f) and (g) to read as follows: | ||
(f) The selection of comparable properties and the | ||
application of appropriate adjustments for the determination of an | ||
appraised value of property by any person under Section 41.43(b)(3) | ||
or 42.26(a)(3) must be based on the application of generally | ||
accepted appraisal methods and techniques. Adjustments must be | ||
based on recognized methods and techniques that are necessary to | ||
produce a credible opinion. | ||
(g) Notwithstanding any other provision of this section, | ||
property owners representing themselves are entitled to offer an | ||
opinion of and present argument and evidence related to the market | ||
and appraised value or the inequality of appraisal of the owner's | ||
property. | ||
SECTION 2. This Act takes effect January 1, 2016. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2083 was passed by the House on April | ||
28, 2015, by the following vote: Yeas 142, Nays 3, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2083 was passed by the Senate on May | ||
13, 2015, by the following vote: Yeas 30, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |