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AN ACT
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relating to ad valorem taxation. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.26, Tax Code, is amended by amending |
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Subsection (i) and adding Subsection (i-1) to read as follows: |
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(i) If an individual who qualifies for the exemption |
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provided by Section 11.13(c) [for an individual 65 years of age or
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older] dies, the surviving spouse of the individual is entitled to |
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the limitation applicable to the residence homestead of the |
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individual if: |
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(1) the surviving spouse is 55 years of age or older |
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when the individual dies; and |
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(2) the residence homestead of the individual: |
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(A) is the residence homestead of the surviving |
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spouse on the date that the individual dies; and |
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(B) remains the residence homestead of the |
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surviving spouse. |
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(i-1) A limitation under Subsection (i) applicable to the |
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residence homestead of the surviving spouse of an individual who |
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was disabled and who died before January 1, 2020, is calculated as |
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if the surviving spouse was entitled to the limitation when the |
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individual died. |
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SECTION 2. Section 23.01(e), Tax Code, is amended to read as |
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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 next |
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[following] tax year in which the property is appraised, the chief |
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appraiser may not increase the appraised value of the property |
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unless the increase by the chief appraiser is reasonably supported |
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by clear and convincing [substantial] evidence when all of the |
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reliable and probative evidence in the record is considered as a |
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whole. If the appraised value is finally determined in a protest |
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under Section 41.41(a)(2) or an appeal under Section 42.26, the |
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chief appraiser may satisfy the requirement to reasonably support |
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by clear and convincing [substantial] evidence an increase in the |
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appraised value of the property in the next [following] tax year in |
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which the property is appraised by presenting evidence showing that |
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the inequality in the appraisal of property has been corrected with |
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regard to the properties that were considered in determining the |
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value of the subject property. The burden of proof is on the chief |
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appraiser to support an increase in the appraised value of property |
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under the circumstances described by this subsection. |
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SECTION 3. Section 41.41, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) An appraisal district or the appraisal review board for |
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an appraisal district may not require a property owner to pay a fee |
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in connection with a protest filed by the owner with the board. |
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SECTION 4. This Act applies only to a tax year beginning on |
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or after the effective date of this Act. |
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SECTION 5. This Act takes effect January 1, 2020. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1313 was passed by the House on May 3, |
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2019, by the following vote: Yeas 140, Nays 0, 2 present, not |
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voting; that the House refused to concur in Senate amendments to |
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H.B. No. 1313 on May 23, 2019, and requested the appointment of a |
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conference committee to consider the differences between the two |
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houses; and that the House adopted the conference committee report |
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on H.B. No. 1313 on May 26, 2019, by the following vote: Yeas 143, |
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Nays 0, 2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1313 was passed by the Senate, with |
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amendments, on May 22, 2019, by the following vote: Yeas 31, Nays |
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0; at the request of the House, the Senate appointed a conference |
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committee to consider the differences between the two houses; and |
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that the Senate adopted the conference committee report on H.B. No. |
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1313 on May 26, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |