Committee recommends SB 329 to require single-property appraisals at tax appeals
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Summary
Senate Bill 329 would require county appraisers to submit a single-property appraisal report for appeals before the State Board of Tax Appeals rather than relying on mass appraisals; the committee recommended the bill favorably after questions about scope and county workload.
The Senate Assessment and Taxation Committee recommended Senate Bill 329 favorably after a brief discussion. Amelia provided an overview: SB 329 would require a county appraiser to submit a single-property appraisal report at appeal hearings before the regular division of the State Board of Tax Appeals when the appeal relates to determination of property valuation for tax purposes.
Senator Francisco asked whether the requirement would apply to both residential and commercial properties; Amelia confirmed it would apply to any property type, including commercial, residential and personal property. Francisco expressed concern about the resources and cost for county appraisers—particularly for commercial properties where identifying comparable properties can be more complex—and said he was more comfortable starting with commercial properties rather than expanding the requirement across all property types without further analysis.
Senator Peck moved that the committee pass SB 329 favorably; the motion was seconded and the chair called for the vote. Senator Francisco asked to be recorded as a 'no.' The motion carried.
The committee did not debate amendments at the hearing and indicated no further discussion; the bill will move forward per the committee’s recommendation.
