88R19121 TJB-F
By: Geren, Metcalf, Thierry, H.B. No. 2488
A. Johnson of Harris, et al.
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.
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.