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H.B. 3024

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

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
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