Bill
SB 521
85(R) - 2017
Senate Finance
House Ways & Means
Senate Finance
House Ways & Means
Occupational Licensing
Property taxes
Taxation
Vote Recommendation
Yes
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Neutral
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Neutral
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Neutral
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Positive
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Neutral
Author(s)
Brandon Creighton
Sponsor(s)
Drew Springer
Bill Caption
Relating to the qualifications required of an appraisal district employee in order to testify as to the value of real property in certain ad valorem tax appeals.
Fiscal Notes
No fiscal implication to the State is anticipated.
Bill Analysis
Under current law, if an appraisal district employee testifies to the value of real property in an appeal, the court may give preference to the employee if they are authorized to perform an appraisal. SB 521 would prohibit an appraisal district employee from testifying as to the value of real property in an excessive or unequal appraisal appeal unless the person is a licensed appraiser.
Vote Recommendation Notes
Because this process affects the value and taxation of an individual's property, it is a sensible change to require that the individual who can testify on the value of property be someone who is an "expert" in such a field rather than just an employee of the appraisal district who may or may not have such training. For these reasons, we support SB 521.
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