Bill Summary – FastDemocracy

      
		By: Alvarado
            S.B. No. 2167
         
               A BILL TO BE ENTITLED
            
               AN ACT
            
            relating to the burden of proof in a trial de novo appeal of the 
         
            appraised value of property.
         
                   BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         
                   SECTION 1.  Section 42.23, Property Tax Code, is amended by 
         
            adding subsection (i) to read as follows:
         
                   Sec. 42.23.  SCOPE OF REVIEW.  (a)  Review is by trial de 
         
            novo.  The district court shall try all issues of fact and law 
         
            raised by the pleadings in the manner applicable to civil suits 
         
            generally.
         
                   (b)  The court may not admit in evidence the fact of prior 
         
            action by the appraisal review board or comptroller, except to the 
         
            extent necessary to establish its jurisdiction.
         
                   (c)  Any party is entitled to trial by jury on demand.
         
                   (d)  Each party to an appeal is considered a party seeking 
         
            affirmative relief for the purpose of discovery regarding expert 
         
            witnesses under the Texas Rules of Civil Procedure if, on or before 
         
            the 120th day after the date the appeal is filed, the property 
         
            owner:
         
                         (1)  makes a written offer of settlement;
         
                         (2)  requests alternative dispute resolution; and
         
                         (3)  designates, in response to an appropriate written 
         
            discovery request, which cause of action under this chapter is the 
         
            basis for the appeal.
         
                   (e)  For purposes of Subsection (d), a property owner may 
         
            designate a cause of action under Section 42.25 or 42.26 as the 
         
            basis for an appeal, but may not designate a cause of action under 
         
            both sections as the basis for the appeal.  Discovery regarding a 
         
            cause of action that is not specifically designated by the property 
         
            owner under Subsection (d) shall be conducted as provided by the 
         
            Texas Rules of Civil Procedure. A court may not enter an order, 
         
            including a protective order under Rule 192.6 of the Texas Rules of 
         
            Civil Procedure, that conflicts with Subsection (d).
         
                   (f)  For purposes of a no-evidence motion for summary 
         
            judgment filed by a party to an appeal under this chapter, the offer 
         
            of evidence, including an affidavit or testimony, by any person, 
         
            including the appraisal district, the property owner, or the 
         
            owner's agent, that was presented at the hearing on the protest 
         
            before the appraisal review board constitutes sufficient evidence 
         
            to deny the motion.
         
                   (g)  For the sole purpose of admitting expert testimony to 
         
            determine the value of chemical processing property or utility 
         
            property in an appeal brought under this chapter and for no other 
         
            purpose under this title, including the rendition of property under 
         
            Chapter 22, the property is considered to be personal property.
         
                   (h)  Evidence, argument, or other testimony offered at an 
         
            appraisal review board hearing by a property owner or agent is not 
         
            admissible in an appeal under this chapter unless:
         
                         (1)  the evidence, argument, or other testimony is 
         
            offered to demonstrate that there is sufficient evidence to deny a 
         
            no-evidence motion for summary judgment filed by a party to the 
         
            appeal or is necessary for the determination of the merits of a 
         
            motion for summary judgment filed on another ground;
         
                         (2)  the property owner or agent is designated as a 
         
            witness for purposes of trial and the testimony offered at the 
         
            appraisal review board hearing is offered for impeachment purposes; 
         
            or
         
                         (3)  the evidence is the plaintiff's testimony at the 
         
            appraisal review board hearing as to the value of the property.
         
                   (i)  In a trial de novo appeal brought under this Chapter 
         
            involving circumstances described in either Section 23.01(e) or 
         
            41.43(a-3) the burden of proof is on the chief appraiser and the 
         
            appraisal district to support an increase in the appraised value of 
         
            property as provided in sections 23.01(e) or 41.43(a-3), whichever 
         
            is applicable.
         
                   SECTION 2.  Section 23.01(e), Property Tax Code, is amended 
         
            to read as follows:
         
                   (e)  Notwithstanding any provision of this subchapter to the 
         
            contrary, if the appraised value of property in a tax year is 
         
            lowered under Subtitle F, the appraised value of the property as 
         
            finally determined under that subtitle is considered to be the 
         
            appraised value of the property for that tax year. In the next tax 
         
            year in which the property is appraised, the chief appraiser or 
         
            appraisal review board may not increase the appraised value of the 
         
               <
Statutes affected: 
Introduced: Property Tax Code 42.23, Property Tax Code 23.01 (Property Tax Code 23, Property Tax Code 42)


	A BILL TO BE ENTITLED
	AN ACT
	relating to the burden of proof in a trial de novo appeal of the
	appraised value of property.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 42.23, Property Tax Code, is amended by
	adding subsection (i) to read as follows:
	Sec. 42.23. SCOPE OF REVIEW. (a) Review is by trial de
	novo. The district court shall try all issues of fact and law
	raised by the pleadings in the manner applicable to civil suits
	generally.
	(b) The court may not admit in evidence the fact of prior
	action by the appraisal review board or comptroller, except to the
	extent necessary to establish its jurisdiction.
	(c) Any party is entitled to trial by jury on demand.
	(d) Each party to an appeal is considered a party seeking
	affirmative relief for the purpose of discovery regarding expert
	witnesses under the Texas Rules of Civil Procedure if, on or before
	the 120th day after the date the appeal is filed, the property
	owner:
	(1) makes a written offer of settlement;
	(2) requests alternative dispute resolution; and
	(3) designates, in response to an appropriate written
	discovery request, which cause of action under this chapter is the
	basis for the appeal.
	(e) For purposes of Subsection (d), a property owner may
	designate a cause of action under Section 42.25 or 42.26 as the
	basis for an appeal, but may not designate a cause of action under
	both sections as the basis for the appeal. Discovery regarding a
	cause of action that is not specifically designated by the property
	owner under Subsection (d) shall be conducted as provided by the
	Texas Rules of Civil Procedure. A court may not enter an order,
	including a protective order under Rule 192.6 of the Texas Rules of
	Civil Procedure, that conflicts with Subsection (d).
	(f) For purposes of a no-evidence motion for summary
	judgment filed by a party to an appeal under this chapter, the offer
	of evidence, including an affidavit or testimony, by any person,
	including the appraisal district, the property owner, or the
	owner's agent, that was presented at the hearing on the protest
	before the appraisal review board constitutes sufficient evidence
	to deny the motion.
	(g) For the sole purpose of admitting expert testimony to
	determine the value of chemical processing property or utility
	property in an appeal brought under this chapter and for no other
	purpose under this title, including the rendition of property under
	Chapter 22, the property is considered to be personal property.
	(h) Evidence, argument, or other testimony offered at an
	appraisal review board hearing by a property owner or agent is not
	admissible in an appeal under this chapter unless:
	(1) the evidence, argument, or other testimony is
	offered to demonstrate that there is sufficient evidence to deny a
	no-evidence motion for summary judgment filed by a party to the
	appeal or is necessary for the determination of the merits of a
	motion for summary judgment filed on another ground;
	(2) the property owner or agent is designated as a
	witness for purposes of trial and the testimony offered at the
	appraisal review board hearing is offered for impeachment purposes;
	or
	(3) the evidence is the plaintiff's testimony at the
	appraisal review board hearing as to the value of the property.
	(i) In a trial de novo appeal brought under this Chapter
	involving circumstances described in either Section 23.01(e) or
	41.43(a-3) the burden of proof is on the chief appraiser and the
	appraisal district to support an increase in the appraised value of
	property as provided in sections 23.01(e) or 41.43(a-3), whichever
	is applicable.
	SECTION 2. Section 23.01(e), Property Tax Code, is amended
	to read as follows:
	(e) Notwithstanding any provision of this subchapter to the
	contrary, if the appraised value of property in a tax year is
	lowered under Subtitle F, the appraised value of the property as
	finally determined under that subtitle is considered to be the
	appraised value of the property for that tax year. In the next tax
	year in which the property is appraised, the chief appraiser or
	appraisal review board may not increase the appraised value of the
< Statutes affected: Introduced: Property Tax Code 42.23, Property Tax Code 23.01 (Property Tax Code 23, Property Tax Code 42)