Bill: SB 449, 86(R) - 2019
Committee
Senate Property Tax
2nd Chamber Committee
House Ways & Means
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| 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.
