By: King of Parker (Senate Sponsor - Birdwell) H.B. No. 1313
(In the Senate - Received from the House May 6, 2019;
May 7, 2019, read first time and referred to Committee on Property
Tax; May 17, 2019, reported favorably by the following vote: Yeas
4, Nays 0; May 17, 2019, sent to printer.)
Click here to see the committee vote
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 next
[following] tax year in which the property is appraised, 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 next [following] tax year in
which the property is appraised 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, 2020.
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