85S10167 LHC-D
By: King of Parker H.B. No. 192
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 in the tax year
following the year in which the appraised value of the property is
lowered as a result of a protest or appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. 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, 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
tax 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 clear and convincing
[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, 2018.