| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the frequency with which certain appraisal districts |
|
|
are required to reappraise property for ad valorem tax purposes and |
|
|
to a limitation on the authority of an appraisal district to |
|
|
increase the appraised value of property. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 6.05(i), Tax Code, is amended to read as |
|
|
follows: |
|
|
(i) To ensure adherence with generally accepted appraisal |
|
|
practices, the board of directors of an appraisal district shall |
|
|
develop biennially a written plan for the periodic reappraisal of |
|
|
all property within the boundaries of the district according to the |
|
|
requirements of Section 25.18 and shall hold a public hearing to |
|
|
consider the proposed plan. The written plan developed by the board |
|
|
of directors of an appraisal district to which Section 6.0301 |
|
|
applies must provide for the annual reappraisal of all property |
|
|
within the boundaries of the district. Not later than the 10th day |
|
|
before the date of the hearing, the secretary of the board shall |
|
|
deliver to the presiding officer of the governing body of each |
|
|
taxing unit participating in the district a written notice of the |
|
|
date, time, and place for the hearing. Not later than September 15 |
|
|
of each even-numbered year, the board shall complete its hearings, |
|
|
make any amendments, and by resolution finally approve the plan. |
|
|
Copies of the approved plan shall be distributed to the presiding |
|
|
officer of the governing body of each taxing unit participating in |
|
|
the district and to the comptroller within 60 days of the approval |
|
|
date. |
|
|
SECTION 2. 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 or by a written agreement between the |
|
|
property owner or the owner's agent and the appraisal district |
|
|
under Section 1.111(e), the appraised value of the property as |
|
|
finally determined under that subtitle or by the agreement 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 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. Section 25.18, Tax Code, is amended by adding |
|
|
Subsection (a-1) to read as follows: |
|
|
(a-1) The plan implemented by an appraisal office for an |
|
|
appraisal district to which Section 6.0301 applies shall provide |
|
|
for the reappraisal of all real and personal property by the chief |
|
|
appraiser each year. The chief appraiser shall use the most recent |
|
|
information obtained through the reappraisal activities described |
|
|
by Subsection (b) when performing a reappraisal. |
|
|
SECTION 4. Section 23.01(e), Tax Code, as amended by this |
|
|
Act, applies only to the appraisal of property for a tax year that |
|
|
begins on or after the effective date of this Act. |
|
|
SECTION 5. This Act takes effect January 1, 2026. |