H.B. No. 3024

AN ACT relating to the weight accorded in a taxpayer protest hearing to the determination by a certified appraiser of appraised value of real property. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 41.43, Tax Code, is amended by amending Subsection (a) and adding Subsections (a-1) and (a-2) to read as follows: (a) Except as provided by Subsections (a-1) and [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. (a-1) If in the protest relating to a property with a market or appraised value of $1 million or less as determined by the appraisal district the property owner files with the appraisal review board and, not later than the 14th day before the date of the first day of the hearing, delivers to the chief appraiser a copy of an appraisal of the property performed not later than the 180th day before the date of the first day of the hearing by an appraiser certified under Chapter 1103, Occupations Code, that supports the appraised or market value of the property asserted by the property owner, the appraisal district has the burden of establishing the value of the property by clear and convincing 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. (a-2) To be valid, an appraisal filed under Subsection (a-1) must be attested to before an officer authorized to administer oaths and include: (1) the name and business address of the certified appraiser; (2) a description of the property that was the subject of the appraisal; (3) a statement that the appraised or market value of the property: (A) was, as applicable, the appraised or market value of the property as of January 1 of the current tax year; and (B) was determined using a method of appraisal authorized or required by Chapter 23; and (4) a statement that the appraisal was performed in accordance with the Uniform Standards of Professional Appraisal Practice. SECTION 2. Section 37.10(c), Penal Code, is amended to read as follows: (c)(1) Except as provided by Subdivisions (2), [and] (3), and (4) and by Subsection (d), an offense under this section is a Class A misdemeanor unless the actor’s intent is to defraud or harm another, in which event the offense is a state jail felony. (2) An offense under this section is a felony of the third degree if it is shown on the trial of the offense that the governmental record was a public school record, report, or assessment instrument required under Chapter 39, Education Code, or was a license, certificate, permit, seal, title, letter of patent, or similar document issued by government, by another state, or by the United States, unless the actor’s intent is to defraud or harm another, in which event the offense is a felony of the second degree. (3) An offense under this section is a Class C misdemeanor if it is shown on the trial of the offense that the governmental record is a governmental record that is required for enrollment of a student in a school district and was used by the actor to establish the residency of the student. (4) An offense under this section is a Class B misdemeanor if it is shown on the trial of the offense that the governmental record is a written appraisal filed with an appraisal review board under Section 41.43(a-1), Tax Code, that was performed by a person who had a contingency interest in the outcome of the appraisal review board hearing. SECTION 3. (a) The change in law made by Section 1 of this Act applies only to a protest filed with the appraisal review board on or after the effective date of this Act. A protest filed with the appraisal review board before the effective date of this Act is covered by the law in effect at the time the protest was filed and the former law is continued in effect for that purpose. (b) The change in law made by Section 2 of this Act applies only to an offense committed on or after the effective date of this Act. An offense committed before the effective date of this Act is governed by the law in effect at the time the offense was committed, and the former law is continued in effect for that purpose. For the purposes of this subsection, an offense was committed before the effective date of this Act if any element of the offense occurred before that date. SECTION 4. This Act takes effect September 1, 2007. ______________________________ ______________________________ President of the Senate Speaker of the House I certify that H.B. No. 3024 was passed by the House on May 9, 2007, by the following vote: Yeas 144, Nays 0, 2 present, not voting. ______________________________ Chief Clerk of the House I certify that H.B. No. 3024 was passed by the Senate on May 23, 2007, by the following vote: Yeas 31, Nays 0. ______________________________ Secretary of the Senate APPROVED: _____________________ Date _____________________ Governor