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| 5 | 5 | | |
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| 6 | 6 | | A BILL TO BE ENTITLED |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | relating to the authority of the chief appraiser of an appraisal |
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| 9 | 9 | | district to increase the appraised value of property in the tax year |
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| 10 | 10 | | following the year in which the appraised value of the property is |
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| 11 | 11 | | lowered as a result of a protest or appeal. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 23.01(e), Tax Code, is amended to read as |
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| 14 | 14 | | follows: |
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| 15 | 15 | | (e) Notwithstanding any provision of this subchapter to the |
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| 16 | 16 | | contrary, if the appraised value of property in a tax year is |
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| 17 | 17 | | lowered under Subtitle F, the appraised value of the property as |
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| 18 | 18 | | finally determined under that subtitle is considered to be the |
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| 19 | 19 | | appraised value of the property for that tax year. In the following |
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| 20 | 20 | | tax year, the chief appraiser may not increase the appraised value |
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| 21 | 21 | | of the property unless the increase by the chief appraiser is |
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| 22 | 22 | | reasonably supported by clear and convincing [substantial] |
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| 23 | 23 | | evidence when all of the reliable and probative evidence in the |
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| 24 | 24 | | record is considered as a whole. If the appraised value is finally |
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| 25 | 25 | | determined in a protest under Section 41.41(a)(2) or an appeal |
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| 26 | 26 | | under Section 42.26, the chief appraiser may satisfy the |
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| 27 | 27 | | requirement to reasonably support by clear and convincing |
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| 28 | 28 | | [substantial] evidence an increase in the appraised value of the |
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| 29 | 29 | | property in the following tax year by presenting evidence showing |
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| 30 | 30 | | that the inequality in the appraisal of property has been corrected |
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| 31 | 31 | | with regard to the properties that were considered in determining |
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| 32 | 32 | | the value of the subject property. The burden of proof is on the |
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| 33 | 33 | | chief appraiser to support an increase in the appraised value of |
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| 34 | 34 | | property under the circumstances described by this subsection. |
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| 35 | 35 | | SECTION 2. This Act applies only to the appraisal of |
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| 36 | 36 | | property for a tax year beginning on or after the effective date of |
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| 37 | 37 | | this Act. |
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| 38 | 38 | | SECTION 3. This Act takes effect January 1, 2018. |
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