Bill

SB 449

86(R) - 2019
Senate Property Tax
House Ways & Means
Senate Property Tax
House Ways & Means
Property taxes

Vote Recommendation

Yes
  • Neutral
  • Positive
  • Neutral
  • Neutral
  • Positive

Author(s)

Brandon Creighton

Sponsor(s)

John Wray

Bill Caption

Relating to testimony by an appraisal district employee as to the value of real property in certain ad valorem tax appeals.

Fiscal Notes

According to the Legislative Budget Board, no fiscal implication to the State is anticipated. 

Bill Analysis

SB 449 would repeal a statutory provision that allows a court to give preference to an appraisal district employee if the employee is a licensed or certified appraiser.

Vote Recommendation Notes

Texas Action recommends supporting SB 449 because it promotes property rights and individual liberty. Courts should refrain from giving preference to appraisal district testimony if the employee is a licensed or certified appraiser, and should look at the facts objectively. This would help prevent inequitable results when expert testimony is given preference and not weighed solely on the merits.