| 1 | 1 | | H.B. No. 2488 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the burden of proof in certain ad valorem tax appeals. |
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| 6 | 6 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 7 | 7 | | SECTION 1. Section 42.23, Tax Code, is amended by adding |
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| 8 | 8 | | Subsection (i) to read as follows: |
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| 9 | 9 | | (i) This subsection applies only to an appeal under this |
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| 10 | 10 | | chapter of an order of an appraisal review board determining a |
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| 11 | 11 | | protest under Subchapter C, Chapter 41, or a motion under Section |
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| 12 | 12 | | 25.25, involving an increase in the appraised value of property |
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| 13 | 13 | | under the circumstances described by Section 23.01(e) or |
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| 14 | 14 | | 41.43(a-3). The appraisal district has the burden of establishing |
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| 15 | 15 | | the appraised value of the property subject to the appeal by clear |
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| 16 | 16 | | and convincing evidence if the appraised value of the property for |
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| 17 | 17 | | the preceding tax year was determined under this chapter at a trial |
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| 18 | 18 | | on the merits. |
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| 19 | 19 | | SECTION 2. The change in law made by this Act applies only |
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| 20 | 20 | | to an appeal filed under Chapter 42, Tax Code, on or after the |
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| 21 | 21 | | effective date of this Act. |
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| 22 | 22 | | SECTION 3. This Act takes effect September 1, 2023. |
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| 23 | 23 | | ______________________________ ______________________________ |
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| 24 | 24 | | President of the Senate Speaker of the House |
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| 25 | 25 | | I certify that H.B. No. 2488 was passed by the House on April |
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| 26 | 26 | | 28, 2023, by the following vote: Yeas 145, Nays 0, 2 present, not |
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| 27 | 27 | | voting; and that the House concurred in Senate amendments to H.B. |
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| 28 | 28 | | No. 2488 on May 25, 2023, by the following vote: Yeas 141, Nays 0, |
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| 29 | 29 | | 3 present, not voting. |
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| 30 | 30 | | ______________________________ |
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| 31 | 31 | | Chief Clerk of the House |
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| 32 | 32 | | I certify that H.B. No. 2488 was passed by the Senate, with |
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| 33 | 33 | | amendments, on May 23, 2023, by the following vote: Yeas 30, Nays |
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| 34 | 34 | | 1. |
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| 35 | 35 | | ______________________________ |
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| 36 | 36 | | Secretary of the Senate |
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| 37 | 37 | | APPROVED: __________________ |
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| 38 | 38 | | Date |
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| 39 | 39 | | __________________ |
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| 40 | 40 | | Governor |
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