Texas SB2063 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals.

Texas SB2063 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals. Specifically, it prohibits the appraisal district and the appraisal review board from presenting and considering evidence relating to the market value of the property subject to the protest. Similarly, it prohibits the appraisal district and the court from presenting and considering evidence relating to the market value of the property subject to the suit.

Texas SB2063 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals.

Texas SB2063 amends the Tax Code to restrict the consideration of market value evidence in ad valorem tax protests and appeals. Specifically, it prohibits the appraisal district and the appraisal review board from presenting and considering evidence relating to the market value of the property subject to the protest. Similarly, it prohibits the appraisal district and the court from presenting and considering evidence relating to the market value of the property subject to the suit.