By: Alvarado S.B. No. 2167
 
 
 
   
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the burden of proof in a trial de novo appeal of the
  appraised value of property.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 42.23, Property Tax Code, is amended by
  adding subsection (i) to read as follows:
         Sec. 42.23.  SCOPE OF REVIEW. (a) Review is by trial de
  novo. The district court shall try all issues of fact and law
  raised by the pleadings in the manner applicable to civil suits
  generally.
         (b)  The court may not admit in evidence the fact of prior
  action by the appraisal review board or comptroller, except to the
  extent necessary to establish its jurisdiction.
         (c)  Any party is entitled to trial by jury on demand.
         (d)  Each party to an appeal is considered a party seeking
  affirmative relief for the purpose of discovery regarding expert
  witnesses under the Texas Rules of Civil Procedure if, on or before
  the 120th day after the date the appeal is filed, the property
  owner:
               (1)  makes a written offer of settlement;
               (2)  requests alternative dispute resolution; and
               (3)  designates, in response to an appropriate written
  discovery request, which cause of action under this chapter is the
  basis for the appeal.
         (e)  For purposes of Subsection (d), a property owner may
  designate a cause of action under Section 42.25 or 42.26 as the
  basis for an appeal, but may not designate a cause of action under
  both sections as the basis for the appeal. Discovery regarding a
  cause of action that is not specifically designated by the property
  owner under Subsection (d) shall be conducted as provided by the
  Texas Rules of Civil Procedure. A court may not enter an order,
  including a protective order under Rule 192.6 of the Texas Rules of
  Civil Procedure, that conflicts with Subsection (d).
         (f)  For purposes of a no-evidence motion for summary
  judgment filed by a party to an appeal under this chapter, the offer
  of evidence, including an affidavit or testimony, by any person,
  including the appraisal district, the property owner, or the
  owner's agent, that was presented at the hearing on the protest
  before the appraisal review board constitutes sufficient evidence
  to deny the motion.
         (g)  For the sole purpose of admitting expert testimony to
  determine the value of chemical processing property or utility
  property in an appeal brought under this chapter and for no other
  purpose under this title, including the rendition of property under
  Chapter 22, the property is considered to be personal property.
         (h)  Evidence, argument, or other testimony offered at an
  appraisal review board hearing by a property owner or agent is not
  admissible in an appeal under this chapter unless:
               (1)  the evidence, argument, or other testimony is
  offered to demonstrate that there is sufficient evidence to deny a
  no-evidence motion for summary judgment filed by a party to the
  appeal or is necessary for the determination of the merits of a
  motion for summary judgment filed on another ground;
               (2)  the property owner or agent is designated as a
  witness for purposes of trial and the testimony offered at the
  appraisal review board hearing is offered for impeachment purposes;
  or
               (3)  the evidence is the plaintiff's testimony at the
  appraisal review board hearing as to the value of the property.
         (i)  In a trial de novo appeal brought under this Chapter
  involving circumstances described in either Section 23.01(e) or
  41.43(a-3) the burden of proof is on the chief appraiser and the
  appraisal district to support an increase in the appraised value of
  property as provided in sections 23.01(e) or 41.43(a-3), whichever
  is applicable.
         SECTION 2.  Section 23.01(e), Property 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 tax
  year in which the property is appraised, the chief appraiser or
  appraisal review board may not increase the appraised value of the
  property unless the increase by the chief appraiser is reasonably
  supported by clear and convincing 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 evidence an increase in the appraised value of
  the property in the next 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 3.  EFFECTIVE DATE. This Act takes effect
  immediately if it receives a vote of two-thirds of all the members
  elected to each house, as provided by Section 39, Article III, Texas
  Constitution. If this Act does not receive the vote necessary for
  immediate effect, this Act takes effect September 1, 2023.