88R6460 TJB-F
By: Shaheen H.B. No. 2655
A BILL TO BE ENTITLED
AN ACT
relating to the authority of an appraisal district to increase the
appraised value of real property for ad valorem tax purposes
following a specified period after a tax year in which the appraised
value of the property is determined in an agreement, protest, or
appeal.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.01, Tax Code, is amended by amending
Subsection (e) and adding Subsection (e-1) 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 two
tax years [year] in which the property is appraised, the chief
appraiser may not increase the appraised value of the property
except as provided by this subsection or Subsection (e-1) [unless
the increase by the chief appraiser is reasonably supported by
clear and convincing 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 evidence an] increase [in] the appraised value of the
property in the next tax year in which the property is appraised if
the chief appraiser determines, and can present clear and
convincing [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 and Subsection (e-1).
(e-1) The chief appraiser may increase the appraised value
of property in either or both of the next two tax years in which the
property is appraised following a tax year in which the appraised
value of the property is lowered under the circumstances described
by Subsection (e) if:
(1) the increase is agreed to in writing by the
property owner and the chief appraiser; or
(2) following a physical inspection of the property,
the chief appraiser determines, and can present clear and
convincing evidence showing, that:
(A) the appraised value of the property has
increased as a result of a substantial improvement made to the
property; or
(B) there is an error in the appraisal records
that increases the appraised value of the property.
SECTION 2. The changes in law made by this Act apply only to
the appraisal of property for a tax year that begins on or after the
effective date of this Act.
SECTION 3. This Act takes effect January 1, 2024.