Bill Text: TX HB192 | 2017 | 85th Legislature 1st Special Session | Engrossed


Bill Title: Relating to the authority of the chief appraiser of an appraisal district to increase the appraised value of property in the tax year following the year in which the appraised value of the property is lowered as a result of a protest or appeal.

Spectrum: Strong Partisan Bill (Republican 12-1)

Status: (Engrossed - Dead) 2017-08-03 - Received from the House [HB192 Detail]

Download: Texas-2017-HB192-Engrossed.html
  85S10167 LHC-D
 
  By: King of Parker, Guillen, Flynn, Morrison, H.B. No. 192
      Clardy, et al.
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the authority of the chief appraiser of an appraisal
  district to increase the appraised value of property in the tax year
  following the year in which the appraised value of the property is
  lowered as a result of a protest or appeal.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 23.01(e), Tax Code, is amended 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 following
  tax year, 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 [substantial]
  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
  [substantial] evidence an increase in the appraised value of the
  property in the following tax year 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.
         SECTION 2.  This Act applies only to the appraisal of
  property for a tax year beginning on or after the effective date of
  this Act.
         SECTION 3.  This Act takes effect January 1, 2018.
feedback