| 1 | 1 | | 85R7024 CJC-F |
|---|
| 2 | 2 | | By: Hancock S.B. No. 2207 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the appeal of a determination of the appraised value of |
|---|
| 8 | 8 | | certain property for ad valorem tax purposes. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 42.01, Tax Code, is amended by adding |
|---|
| 11 | 11 | | Subsection (c) to read as follows: |
|---|
| 12 | 12 | | (c) Notwithstanding any other provision of this chapter, a |
|---|
| 13 | 13 | | property owner is entitled to appeal an increase in the appraised |
|---|
| 14 | 14 | | value of the owner's property by the chief appraiser of an appraisal |
|---|
| 15 | 15 | | district if the appraised value of the property was lowered in the |
|---|
| 16 | 16 | | preceding tax year under the circumstances described by Section |
|---|
| 17 | 17 | | 23.01(e). An appeal authorized by this subsection may be brought |
|---|
| 18 | 18 | | only under Section 42.27. |
|---|
| 19 | 19 | | SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by |
|---|
| 20 | 20 | | adding Section 42.27 to read as follows: |
|---|
| 21 | 21 | | Sec. 42.27. LIMITED APPEAL OF INCREASE IN VALUE OF CERTAIN |
|---|
| 22 | 22 | | PROPERTY. (a) Subject to the provisions of this section and |
|---|
| 23 | 23 | | notwithstanding any other law, a property owner may appeal to the |
|---|
| 24 | 24 | | court an increase in the appraised value of the owner's property by |
|---|
| 25 | 25 | | the chief appraiser of an appraisal district if the appraised value |
|---|
| 26 | 26 | | of the property was lowered in the preceding tax year under the |
|---|
| 27 | 27 | | circumstances described by Section 23.01(e). |
|---|
| 28 | 28 | | (b) An appeal under this section is for the limited purpose |
|---|
| 29 | 29 | | of determining whether the chief appraiser is able to meet the |
|---|
| 30 | 30 | | burden of proof required to increase the appraised value of the |
|---|
| 31 | 31 | | property under Section 23.01(e). |
|---|
| 32 | 32 | | (c) On finding that the chief appraiser has met the burden |
|---|
| 33 | 33 | | of proof, the court shall dismiss the appeal. |
|---|
| 34 | 34 | | (d) On finding that the chief appraiser has failed to meet |
|---|
| 35 | 35 | | the burden of proof, the court shall fix the appraised value of the |
|---|
| 36 | 36 | | property in accordance with Section 23.01(e) and order the chief |
|---|
| 37 | 37 | | appraiser to correct the appraisal roll and other appropriate |
|---|
| 38 | 38 | | records as necessary to reflect the appraised value of the property |
|---|
| 39 | 39 | | as fixed by the court. |
|---|
| 40 | 40 | | (e) Neither party may conduct discovery in an appeal under |
|---|
| 41 | 41 | | this section. |
|---|
| 42 | 42 | | (f) The court may award costs and reasonable attorney's fees |
|---|
| 43 | 43 | | to a property owner who prevails in an appeal under this section. |
|---|
| 44 | 44 | | The amount of the award of attorney's fees is subject to the |
|---|
| 45 | 45 | | limitation on the amount of such fees prescribed by Section 42.29. |
|---|
| 46 | 46 | | (g) A property owner may protest under Chapter 41 an action |
|---|
| 47 | 47 | | relating to the value of property that, in the same tax year, was |
|---|
| 48 | 48 | | the subject of an appeal under this section. |
|---|
| 49 | 49 | | SECTION 3. This Act takes effect September 1, 2017. |
|---|