Texas 2019 - 86th Regular

Texas House Bill HB1313 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 1313
	1	+	By: King of Parker (Senate Sponsor - Birdwell) H.B. No. 1313
	2	+	(In the Senate - Received from the House May 6, 2019;
	3	+	May 7, 2019, read first time and referred to Committee on Property
	4	+	Tax; May 17, 2019, reported favorably by the following vote: Yeas
	5	+	4, Nays 0; May 17, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5		-	relating to ad valorem taxation.
	11	+	relating to the authority of the chief appraiser of an appraisal
	12	+	district to increase the appraised value of property in the tax year
	13	+	following the year in which the appraised value of the property is
	14	+	lowered as a result of a protest or appeal.
6	15		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
7		-	SECTION 1. Section 11.26, Tax Code, is amended by amending
8		-	Subsection (i) and adding Subsection (i-1) to read as follows:
9		-	(i) If an individual who qualifies for the exemption
10		-	provided by Section 11.13(c) [for an individual 65 years of age or
11		-	older] dies, the surviving spouse of the individual is entitled to
12		-	the limitation applicable to the residence homestead of the
13		-	individual if:
14		-	(1) the surviving spouse is 55 years of age or older
15		-	when the individual dies; and
16		-	(2) the residence homestead of the individual:
17		-	(A) is the residence homestead of the surviving
18		-	spouse on the date that the individual dies; and
19		-	(B) remains the residence homestead of the
20		-	surviving spouse.
21		-	(i-1) A limitation under Subsection (i) applicable to the
22		-	residence homestead of the surviving spouse of an individual who
23		-	was disabled and who died before January 1, 2020, is calculated as
24		-	if the surviving spouse was entitled to the limitation when the
25		-	individual died.
26		-	SECTION 2. Section 23.01(e), Tax Code, is amended to read as
	16	+	SECTION 1. Section 23.01(e), Tax Code, is amended to read as
27	17		follows:
28	18		(e) Notwithstanding any provision of this subchapter to the
29	19		contrary, if the appraised value of property in a tax year is
30	20		lowered under Subtitle F, the appraised value of the property as
31	21		finally determined under that subtitle is considered to be the
32	22		appraised value of the property for that tax year. In the next
33	23		[following] tax year in which the property is appraised, the chief
34	24		appraiser may not increase the appraised value of the property
35	25		unless the increase by the chief appraiser is reasonably supported
36	26		by clear and convincing [substantial] evidence when all of the
37	27		reliable and probative evidence in the record is considered as a
38	28		whole. If the appraised value is finally determined in a protest
39	29		under Section 41.41(a)(2) or an appeal under Section 42.26, the
40	30		chief appraiser may satisfy the requirement to reasonably support
41	31		by clear and convincing [substantial] evidence an increase in the
42	32		appraised value of the property in the next [following] tax year in
43	33		which the property is appraised by presenting evidence showing that
44	34		the inequality in the appraisal of property has been corrected with
45	35		regard to the properties that were considered in determining the
46	36		value of the subject property. The burden of proof is on the chief
47	37		appraiser to support an increase in the appraised value of property
48	38		under the circumstances described by this subsection.
49		-	SECTION 3. Section 41.41, Tax Code, is amended by adding
50		-	Subsection (c) to read as follows:
51		-	(c) An appraisal district or the appraisal review board for
52		-	an appraisal district may not require a property owner to pay a fee
53		-	in connection with a protest filed by the owner with the board.
54		-	SECTION 4. This Act applies only to a tax year beginning on
55		-	or after the effective date of this Act.
56		-	SECTION 5. This Act takes effect January 1, 2020.
57		-	______________________________ ______________________________
58		-	President of the Senate Speaker of the House
59		-	I certify that H.B. No. 1313 was passed by the House on May 3,
60		-	2019, by the following vote: Yeas 140, Nays 0, 2 present, not
61		-	voting; that the House refused to concur in Senate amendments to
62		-	H.B. No. 1313 on May 23, 2019, and requested the appointment of a
63		-	conference committee to consider the differences between the two
64		-	houses; and that the House adopted the conference committee report
65		-	on H.B. No. 1313 on May 26, 2019, by the following vote: Yeas 143,
66		-	Nays 0, 2 present, not voting.
67		-	______________________________
68		-	Chief Clerk of the House
69		-	I certify that H.B. No. 1313 was passed by the Senate, with
70		-	amendments, on May 22, 2019, by the following vote: Yeas 31, Nays
71		-	0; at the request of the House, the Senate appointed a conference
72		-	committee to consider the differences between the two houses; and
73		-	that the Senate adopted the conference committee report on H.B. No.
74		-	1313 on May 26, 2019, by the following vote: Yeas 31, Nays 0.
75		-	______________________________
76		-	Secretary of the Senate
77		-	APPROVED: __________________
78		-	Date
79		-	__________________
80		-	Governor
	39	+	SECTION 2. This Act applies only to the appraisal of
	40	+	property for a tax year beginning on or after the effective date of
	41	+	this Act.
	42	+	SECTION 3. This Act takes effect January 1, 2020.
	43	+	* * * * *