Requiring the county appraiser to submit a single property appraisal report at the valuation appeal hearing before the regular division of the state board of tax appeals.

SB 329 requires county appraisers to submit their own single-property appraisal report at valuation appeal hearings before the state board of tax appeals. This affects taxpayers appealing property tax valuations and county appraisers, who must now provide their official appraisal instead of relying solely on taxpayer-submitted reports. The bill shifts the burden of proof to county appraisers when taxpayers present their own appraisals, requiring them to explain why they are not using the taxpayer's valuation. It also prohibits the state board from increasing a property's assessed value beyond the county's original determination.