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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an appraisal district to increase the |
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appraised value of real property for ad valorem tax purposes |
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following a specified period after a tax year in which the appraised |
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value of the property is determined in an agreement, protest, or |
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appeal. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 23.01, Tax Code, is amended by amending |
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Subsection (e) and adding Subsection (e-1) to read as 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 two |
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tax years [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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except as provided by this subsection or Subsection (e-1) [unless |
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the increase by the chief appraiser is reasonably supported by |
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clear and convincing evidence when all of the reliable and |
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probative evidence in the record is considered as a whole]. If the |
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appraised value is finally determined in a protest under Section |
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41.41(a)(2) or an appeal under Section 42.26, the chief appraiser |
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may [satisfy the requirement to reasonably support by clear and |
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convincing evidence an] increase [in] the appraised value of the |
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property in the next tax year in which the property is appraised if |
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the chief appraiser determines, and can present clear and |
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convincing [by presenting] evidence showing, that the inequality in |
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the appraisal of property has been corrected with regard to the |
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properties that were considered in determining the value of the |
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subject property. The burden of proof is on the chief appraiser to |
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support an increase in the appraised value of property under [the |
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circumstances described by] this subsection and Subsection (e-1). |
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(e-1) The chief appraiser may increase the appraised value |
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of property in either or both of the next two tax years in which the |
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property is appraised following a tax year in which the appraised |
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value of the property is lowered under the circumstances described |
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by Subsection (e) if: |
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(1) the increase is agreed to in writing by the |
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property owner and the chief appraiser; or |
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(2) following a physical inspection of the property, |
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the chief appraiser determines, and can present clear and |
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convincing evidence showing, that: |
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(A) the appraised value of the property has |
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increased as a result of a substantial improvement made to the |
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property; or |
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(B) there is an error in the appraisal records |
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that increases the appraised value of the property. |
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SECTION 2. The changes in law made by this Act apply only to |
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the appraisal of property for a tax year that begins on or after the |
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effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2024. |