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A BILL TO BE ENTITLED
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AN ACT
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relating to the appeal of a determination of the appraised value of |
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certain property for ad valorem tax purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 42.01, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) Notwithstanding any other provision of this chapter, a |
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property owner is entitled to appeal an increase in the appraised |
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value of the owner's property by the chief appraiser of an appraisal |
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district if the appraised value of the property was lowered in the |
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preceding tax year under the circumstances described by Section |
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23.01(e). An appeal authorized by this subsection may be brought |
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only under Section 42.27. |
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SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by |
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adding Section 42.27 to read as follows: |
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Sec. 42.27. LIMITED APPEAL OF INCREASE IN VALUE OF CERTAIN |
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PROPERTY. (a) Subject to the provisions of this section and |
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notwithstanding any other law, a property owner may appeal to the |
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court an increase in the appraised value of the owner's property by |
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the chief appraiser of an appraisal district if the appraised value |
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of the property was lowered in the preceding tax year under the |
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circumstances described by Section 23.01(e). |
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(b) An appeal under this section is for the limited purpose |
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of determining whether the chief appraiser is able to meet the |
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burden of proof required to increase the appraised value of the |
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property under Section 23.01(e). |
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(c) On finding that the chief appraiser has met the burden |
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of proof, the court shall dismiss the appeal. |
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(d) On finding that the chief appraiser has failed to meet |
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the burden of proof, the court shall fix the appraised value of the |
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property in accordance with Section 23.01(e) and order the chief |
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appraiser to correct the appraisal roll and other appropriate |
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records as necessary to reflect the appraised value of the property |
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as fixed by the court. |
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(e) Neither party may conduct discovery in an appeal under |
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this section. |
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(f) The court may award costs and reasonable attorney's fees |
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to a property owner who prevails in an appeal under this section. |
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The amount of the award of attorney's fees is subject to the |
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limitation on the amount of such fees prescribed by Section 42.29. |
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(g) A property owner may protest under Chapter 41 an action |
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relating to the value of property that, in the same tax year, was |
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the subject of an appeal under this section. |
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SECTION 3. This Act takes effect September 1, 2017. |