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A BILL TO BE ENTITLED
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AN ACT
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relating to a temporary prohibition on increasing the appraised |
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value of a residence homestead for ad valorem tax purposes |
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following determination of a protest or appeal. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 23, Tax Code, is amended by |
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adding Section 23.04 to read as follows: |
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Sec. 23.04. TEMPORARY PROHIBITION ON INCREASING APPRAISED |
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VALUE OF RESIDENCE HOMESTEAD. (a) The appraised value of a |
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residence homestead may not exceed the appraised value of the |
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homestead for the preceding tax year if the appraised value of the |
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property as determined by the chief appraiser for the preceding tax |
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year was reduced: |
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(1) by the appraisal review board pursuant to a |
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protest filed under Chapter 41 and the board's determination was |
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not overturned on appeal; |
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(2) as a result of the final determination of an appeal |
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of an order of the appraisal review board determining a protest |
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under Chapter 41; or |
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(3) by the chief appraiser pursuant to an agreement |
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under Section 1.111(e)(1). |
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(b) This section does not apply to property: |
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(1) that does not qualify for an exemption under |
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Section 11.13 in the current tax year or did not qualify for an |
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exemption under that section in the preceding tax year; |
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(2) that was subject to this section in the preceding |
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tax year; or |
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(3) the appraised value of which as determined by the |
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chief appraiser for the preceding tax year was reduced in the manner |
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provided by Subsection (a) on the ground that the property was |
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appraised unequally. |
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(c) Subsection (a) does not prohibit an increase in |
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appraised value attributable to a new improvement, as defined by |
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Section 23.23(e). |
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(d) The appraised value of a residence homestead appraised |
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as provided by this section is considered to be the market value of |
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the property for purposes of the studies required by Chapter 5 of |
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this code and by Section 403.302, Government Code. A residence |
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homestead appraised as provided by this section may not be used as a |
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comparable property or a ratio study sample for the purpose of |
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determining whether another property is unequally appraised. |
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SECTION 2. This Act applies only to the appraisal of a |
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residence homestead for ad valorem tax purposes for a tax year |
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beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2010. |