BILL · 2013–14 SESSION

SB 5336: Proprty tx valuation appeals

Concerning the standard of evidence for appeals of valuation of property for purposes of taxation.

Summary

  • To rebut the presumption that a property valuation is correct, a property owner must show that the valuation is incorrect by a preponderance of the evidence, rather than by clear, cogent, and convincing evidence. This standard applies to taxes levied for collection in 2014 and thereafter.

From the Senate Bill Report (SB 5336), written by the Legislature's nonpartisan staff. Read the full report ↗

Did not pass Did not pass · died in committee
  1. IntroducedJan 28, 2013
  2. Out of committeestopped here
  3. Passed Senate
  4. Passed House
  5. Governor
  6. Law
Prime sponsor
Pam Roach (R-31)
Introduced
January 28, 2013 in the Senate
Last action
January 13, 2014
Companion bill
HB 1716
Budget
Has a fiscal note

AN ACT Relating to the standard of evidence for appeals of valuation of property for purposes of taxation;

Sponsors

Prime sponsor: Pam Roach (R-31)

3 co-sponsors (2 Democrats, 1 Republican)

Votes

No recorded floor votes. This measure never reached a floor vote.

History

  1. By resolution, reintroduced and retained in present status.
  2. By resolution, reintroduced and retained in present status.
  3. Referred to Ways & Means.
  4. Minority; do not pass.
  5. And refer to Ways & Means.
  6. GOV - Majority; do pass.
  7. First reading, referred to Governmental Operations.

SB 5336 in other sessions

Bill numbers restart every two years, so the same number is a different bill in each session.

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