85R7024 CJC-F
By: Hancock S.B. No. 2207
A BILL TO BE ENTITLED
AN ACT
relating to the appeal of a determination of the appraised value of
certain property for ad valorem tax purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.01, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) Notwithstanding any other provision of this chapter, a
property owner is entitled to appeal an increase in the appraised
value of the owner's property by the chief appraiser of an appraisal
district if the appraised value of the property was lowered in the
preceding tax year under the circumstances described by Section
23.01(e). An appeal authorized by this subsection may be brought
only under Section 42.27.
SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by
adding Section 42.27 to read as follows:
Sec. 42.27. LIMITED APPEAL OF INCREASE IN VALUE OF CERTAIN
PROPERTY. (a) Subject to the provisions of this section and
notwithstanding any other law, a property owner may appeal to the
court an increase in the appraised value of the owner's property by
the chief appraiser of an appraisal district if the appraised value
of the property was lowered in the preceding tax year under the
circumstances described by Section 23.01(e).
(b) An appeal under this section is for the limited purpose
of determining whether the chief appraiser is able to meet the
burden of proof required to increase the appraised value of the
property under Section 23.01(e).
(c) On finding that the chief appraiser has met the burden
of proof, the court shall dismiss the appeal.
(d) On finding that the chief appraiser has failed to meet
the burden of proof, the court shall fix the appraised value of the
property in accordance with Section 23.01(e) and order the chief
appraiser to correct the appraisal roll and other appropriate
records as necessary to reflect the appraised value of the property
as fixed by the court.
(e) Neither party may conduct discovery in an appeal under
this section.
(f) The court may award costs and reasonable attorney's fees
to a property owner who prevails in an appeal under this section.
The amount of the award of attorney's fees is subject to the
limitation on the amount of such fees prescribed by Section 42.29.
(g) A property owner may protest under Chapter 41 an action
relating to the value of property that, in the same tax year, was
the subject of an appeal under this section.
SECTION 3. This Act takes effect September 1, 2017.