89S10339 DRS-F     By: Bell of Montgomery H.B. No. 154       A BILL TO BE ENTITLED   AN ACT   relating to a requirement that an appraisal review board rely on an   appraisal of residential real property prepared by an appraiser and   submitted to the board by the property owner to determine a protest   regarding the value of the property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 41.43, Tax Code, is amended by amending   Subsections (a) and (a-2) and adding Subsection (a-6) to read as   follows:          (a)  Except as provided by Subsections (a-1), (a-3), (a-6),   and (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-2)  To be valid, an appraisal filed under Subsection (a-1)   or (a-6) 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.          (a-6)  Notwithstanding Subsection (a-1), if in the protest   relating to a parcel of residential real property 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, who is not affiliated with a property tax   consultant registered under Chapter 1152, Occupations Code, that   supports the appraised or market value of the property asserted by   the property owner, the appraisal review board shall:                (1)  determine the protest in favor of the property   owner; and                (2)  issue an order changing the property's appraised   or market value in the appraisal records to the value determined by   the appraisal of the property filed by the property owner.          SECTION 2.  Section 37.10(c)(4), Penal Code, is amended to   read as follows:                (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) or (a-6), Tax Code, that was   performed by a person who had a contingency interest in the outcome   of the appraisal review board hearing.          SECTION 3.  The changes in law made by this Act apply only to   a protest under Chapter 41, Tax Code, for which a notice of protest   is filed on or after the effective date of this Act.          SECTION 4.  This Act takes effect on the 91st day after the   last day of the legislative session.