| |
|
| |
|
|
By: King of Parker (Senate Sponsor - Birdwell) |
H.B. No. 1313 |
|
|
(In the Senate - Received from the House May 6, 2019; |
|
|
May 7, 2019, read first time and referred to Committee on Property |
|
|
Tax; May 17, 2019, reported favorably by the following vote: Yeas |
|
|
4, Nays 0; May 17, 2019, sent to printer.) |
| Click here to see the committee vote |
| |
|
|
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 in the tax year |
|
|
following the year in which the appraised value of the property is |
|
|
lowered as a result of a protest or appeal. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. 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 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, 2020. |
|
|
|
|
|
* * * * * |