(a) Except as provided by Subsection (d), in a protest authorized by Section 41.41(a)(1) or (2), the appraisal district has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing. If the appraisal district fails to meet that standard, the protest shall be determined in favor of the property owner.
(b) A protest on the ground of unequal appraisal of property shall be determined in favor of the protesting party unless the appraisal district establishes that:
(1) the appraisal ratio of the property is equal to or less than the median level of appraisal of a reasonable and representative sample of other properties in the appraisal district;
(2) the appraisal ratio of the property is equal to or less than the median level of appraisal of a sample of properties in the appraisal district consisting of a reasonable number of other properties similarly situated to, or of the same general kind or character as, the property subject to the protest; or
(3) the appraised value of the property is equal to or less than the median appraised value of a reasonable number of comparable properties appropriately adjusted.
(c) For purposes of this section, evidence includes the data, schedules, formulas, or other information used to establish the matter at issue.
(d) If the property owner fails to deliver, before the date of the hearing, a rendition statement or property report required by Chapter 22 or a response to the chief appraiser's request for information under Section 22.07(c), the property owner has the burden of establishing the value of the property by a preponderance of the evidence presented at the hearing. If the property owner fails to meet that standard, the protest shall be determined in favor of the appraisal district.
Amended by 1981 Tex. Laws (1st C.S.), p. 170, ch. 13, Sec. 137; amended by 1983 Tex. Laws, p. 4924, ch. 877, Sec. 2; amended by 1985 Tex. Laws, p. 6149, ch. 823, Sec. 3; amended by 1989 Tex. Laws, p. 3601, ch. 796, Sec. 35; amended by 1997 Tex. Laws., p. 3915, ch. 1039, Sec. 37; amended by 2003 Tex. Laws, 78th Leg., ch. 1041, Sec. 2, eff. Sept. 1, 2003; 2003 Tex. Laws, 78th Leg., ch. 1173, Sec. 11, eff. Jan. 1, 2004..
Cross References:
Median level of appraisal, see Sec. 1.12.
Appeal based on unequal appraisal, see Sec. 42.26.
Note:
To determine an unequal appraisal protest in favor of the property owner provided by Tax Code Section 41.43, the appraisal review board's appraised value should be used since that is the only appraised value in existence when a protest is brought before district court. No conflict exists with Section 42.23 because the appraised value is simply the most current one on the tax rolls and admitted into evidence whether or not it was revised by the appraisal review board. Harris County Appraisal District and Harris County Appraisal Review Board v. Michael Duncan, 944 S.W.2d 706 (Tex. App.-Houston [14th District] 1997, writ denied).
