82R9723 ALL-D
By: Hughes H.B. No. 3615
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 if the
appraised value of the property was reduced in an appeal in a prior
year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.01(c), Tax Code, as added by Chapter
1211 (S.B. 771), Acts of the 81st Legislature, Regular Session,
2009, is amended to read as follows:
(c) 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
following three tax years [year], 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 substantial
evidence an increase in the appraised value of the property in the
following tax year 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, 2012.