| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the authority of the chief appraiser of an appraisal |
|
|
district to increase the appraised value of property if the |
|
|
appraised value of the property was reduced in an appeal in a prior |
|
|
year. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 23.01(c), Tax Code, as added by Chapter |
|
|
1211 (S.B. 771), Acts of the 81st Legislature, Regular Session, |
|
|
2009, is amended to read as follows: |
|
|
(c) Notwithstanding any provision of this subchapter to the |
|
|
contrary, if the appraised value of property in a tax year is |
|
|
lowered under Subtitle F, the appraised value of the property as |
|
|
finally determined under that subtitle is considered to be the |
|
|
appraised value of the property for that tax year. In the |
|
|
following three tax years [year], the chief appraiser may not |
|
|
increase the appraised value of the property unless the increase by |
|
|
the chief appraiser is [reasonably] supported by clear and |
|
|
convincing [substantial] evidence [when all of the reliable and
|
|
|
probative evidence in the record is considered as a whole.
If the
|
|
|
appraised value is finally determined in a protest under Section
|
|
|
41.41(a)(2) or an appeal under Section 42.26, the chief appraiser
|
|
|
may satisfy the requirement to reasonably support by substantial
|
|
|
evidence an increase in the appraised value of the property in the
|
|
|
following tax year by presenting evidence showing that the
|
|
|
inequality in the appraisal of property has been corrected with
|
|
|
regard to the properties that were considered in determining the
|
|
|
value of the subject property]. The burden of proof is on the chief |
|
|
appraiser to support an increase in the appraised value of property |
|
|
under the circumstances described by this subsection. |
|
|
SECTION 2. This Act applies only to the appraisal of |
|
|
property for a tax year beginning on or after the effective date of |
|
|
this Act. |
|
|
SECTION 3. This Act takes effect January 1, 2012. |