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

Texas House Bill 192 (Prior Session Legislation)

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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: Partisan Bill (Republican 13-0)

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

Download: Texas-2017-HB192-Introduced.html

	85S10167 LHC-D

	By: King of Parker	H.B. No. 192



	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.