88R19121 TJB-F
 
  By: Geren, Metcalf, Thierry, H.B. No. 2488
      A. Johnson of Harris
 
  Substitute the following for H.B. No. 2488:
 
  By:  Raymond C.S.H.B. No. 2488
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the burden of proof in certain ad valorem tax appeals.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 42.23, Tax Code, is amended by adding
  Subsection (i) to read as follows:
         (i)  This subsection applies only to an appeal under this
  chapter of an order of an appraisal review board determining a
  protest under Subchapter C, Chapter 41, or a motion under Section
  25.25, involving an increase in the appraised value of property
  under the circumstances described by Section 23.01(e) or
  41.43(a-3). The appraisal district has the burden of establishing
  the appraised value of the property subject to the appeal by clear
  and convincing evidence.
         SECTION 2.  The change in law made by this Act applies only
  to an appeal filed under Chapter 42, Tax Code, on or after the
  effective date of this Act.
         SECTION 3.  This Act takes effect September 1, 2023.