By: Geren, et al. (Senate Sponsor - Alvarado) H.B. No. 2488
(In the Senate - Received from the House May 1, 2023;
May 1, 2023, read first time and referred to Committee on Local
Government; May 21, 2023, reported adversely, with favorable
Committee Substitute by the following vote: Yeas 6, Nays 1;
May 21, 2023, sent to printer.)
Click here to see the committee vote
COMMITTEE SUBSTITUTE FOR H.B. No. 2488 By: Gutierrez
A BILL TO BE ENTITLED
AN ACT
relating to the burden of proof in certain ad valorem tax appeals.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 42.23, Tax Code, is amended by adding
Subsection (i) to read as follows:
(i) This subsection applies only to an appeal under this
chapter of an order of an appraisal review board determining a
protest under Subchapter C, Chapter 41, or a motion under Section
25.25, involving an increase in the appraised value of property
under the circumstances described by Section 23.01(e) or
41.43(a-3). The appraisal district has the burden of establishing
the appraised value of the property subject to the appeal by clear
and convincing evidence if the appraised value of the property for
the preceding tax year was determined under this chapter at a trial
held on the merits.
SECTION 2. The change in law made by this Act applies only
to an appeal filed under Chapter 42, Tax Code, on or after the
effective date of this Act.
SECTION 3. This Act takes effect September 1, 2023.
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