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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of the chief appraiser to increase the |
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appraised value of certain property following an appeal in which |
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the value of the property is lowered. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.01, Tax Code, is amended by amending |
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Subsection (e) and adding Subsection (f) to read as follows: |
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(e) Notwithstanding any provision of this subchapter to the |
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contrary, if the appraised value of property in a tax year is |
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lowered under Subtitle F, the appraised value of the property as |
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finally determined under that subtitle is considered to be the |
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appraised value of the property for that tax year. In the |
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following tax year, the chief appraiser may not increase the |
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appraised value of the property unless the increase by the chief |
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appraiser is reasonably supported by substantial evidence when all |
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of the reliable and probative evidence in the record is considered |
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as a whole. If the appraised value is finally determined in a |
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protest under Section 41.41(a)(2) [or an appeal under Section
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42.26], the chief appraiser may satisfy the requirement to |
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reasonably support by substantial evidence an increase in the |
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appraised value of the property in the following tax year by |
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presenting evidence showing that the inequality in the appraisal of |
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property has been corrected with regard to the properties that were |
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considered in determining the value of the subject property. The |
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burden of proof is on the chief appraiser to support an increase in |
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the appraised value of property under the circumstances described |
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by this subsection. |
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(f) Notwithstanding Subsection (e), if the appraised value |
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of property in a tax year is lowered under Section 42.25 or 42.26, |
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the appraised value of the property as finally determined is |
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considered to be the appraised value of the property for that tax |
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year and the next three tax years. |
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SECTION 2. The change in law made by this Act applies only |
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to a final determination of property value made on or after the |
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effective date of this Act. A final determination of property value |
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made before the effective date of this Act is governed by the law in |
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effect on the date that determination was made, and that law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2013. |