Bill Text: TX HB102 | 2021 | 87th Legislature 3rd Special Session | Introduced

Texas House Bill 102 (Prior Session Legislation)

Introduced

Bill Title: Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for the tax year following a tax year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2021-10-06 - Referred to Ways & Means [HB102 Detail]

Download: Texas-2021-HB102-Introduced.html



	By: Cook	H.B. No. 102



	A BILL TO BE ENTITLED
	AN ACT
	relating to a restriction on the authority of an appraisal district
	to increase the appraised value of a residence homestead for ad
	valorem tax purposes for the tax year following a tax year in which
	the appraised value of the property is lowered as a result of 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 Subsections (e-1) and (e-2) to read as
	follows:
	(e) Notwithstanding any provision of this subchapter to the
	contrary, if the appraised value of property other than a residence
	homestead 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 tax year in which the property is appraised, the
	chief appraiser may not increase the appraised value of the
	property 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
	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.
	(e-1) Notwithstanding any provision of this subchapter or
	Section 23.23 to the contrary, if the appraised value of a residence
	homestead in a tax year is lowered as a result of an agreement
	between the property owner and the appraisal district or as a result
	of a protest or appeal under Subtitle F, the appraised value of the
	property as specified in the agreement or as finally determined
	under that subtitle is considered to be the appraised value of the
	property for that tax year. If the appraised value of a residence
	homestead in a tax year is lowered under the circumstances
	described by this subsection, the chief appraiser may not increase
	the appraised value of the property in the following tax year to an
	amount that exceeds the lesser of:
	(1) the market value of the property for the tax year;
	or
	(2) the sum of:
	(A) the appraised value of the property for the
	tax year in which the value is lowered; and
	(B) the market value of all new improvements to
	the property.
	(e-2) The limitation on an increase in the appraised value
	of a residence homestead prescribed by Subsection (e-1) of this
	section expires if the limitation on appraised value under Section
	23.23 applicable to the property when the limitation prescribed by
	Subsection (e-1) took effect expires.
	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, 2022.