H.B. No. 1313
 
 
 
 
AN ACT
  relating to ad valorem taxation.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 11.26, Tax Code, is amended by amending
  Subsection (i) and adding Subsection (i-1) to read as follows:
         (i)  If an individual who qualifies for the exemption
  provided by Section 11.13(c) [for an individual 65 years of age or
  older] dies, the surviving spouse of the individual is entitled to
  the limitation applicable to the residence homestead of the
  individual if:
               (1)  the surviving spouse is 55 years of age or older
  when the individual dies; and
               (2)  the residence homestead of the individual:
                     (A)  is the residence homestead of the surviving
  spouse on the date that the individual dies; and
                     (B)  remains the residence homestead of the
  surviving spouse.
         (i-1)  A limitation under Subsection (i) applicable to the
  residence homestead of the surviving spouse of an individual who
  was disabled and who died before January 1, 2020, is calculated as
  if the surviving spouse was entitled to the limitation when the
  individual died.
         SECTION 2.  Section 23.01(e), Tax Code, is amended to read as
  follows:
         (e)  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 next 
  [following] tax year in which the property is appraised, 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 clear and convincing [substantial] evidence an increase in the
  appraised value of the property in the next [following] tax year in
  which the property is appraised 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 3.  Section 41.41, Tax Code, is amended by adding
  Subsection (c) to read as follows:
         (c)  An appraisal district or the appraisal review board for
  an appraisal district may not require a property owner to pay a fee
  in connection with a protest filed by the owner with the board.
         SECTION 4.  This Act applies only to a tax year beginning on
  or after the effective date of this Act.
         SECTION 5.  This Act takes effect January 1, 2020.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1313 was passed by the House on May 3,
  2019, by the following vote:  Yeas 140, Nays 0, 2 present, not
  voting; that the House refused to concur in Senate amendments to
  H.B. No. 1313 on May 23, 2019, and requested the appointment of a
  conference committee to consider the differences between the two
  houses; and that the House adopted the conference committee report
  on H.B. No. 1313 on May 26, 2019, by the following vote:  Yeas 143,
  Nays 0, 2 present, not voting.
 
  ______________________________
  Chief Clerk of the House   
 
         I certify that H.B. No. 1313 was passed by the Senate, with
  amendments, on May 22, 2019, by the following vote:  Yeas 31, Nays
  0; at the request of the House, the Senate appointed a conference
  committee to consider the differences between the two houses; and
  that the Senate adopted the conference committee report on H.B. No.
  1313 on May 26, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate   
  APPROVED: __________________
                  Date       
   
           __________________
                Governor