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.
 
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