Bill Text: TX HB2488 | 2023-2024 | 88th Legislature | Enrolled
Bill Title: Relating to the burden of proof in certain ad valorem tax appeals.
Spectrum: Bipartisan Bill
Status: (Passed) 2023-06-13 - Effective on 9/1/23 [HB2488 Detail]
Download: Texas-2023-HB2488-Enrolled.html
H.B. No. 2488 |
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relating to the burden of proof in certain ad valorem tax appeals. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 42.23, Tax Code, is amended by adding | ||
Subsection (i) to read as follows: | ||
(i) This subsection applies only to an appeal under this | ||
chapter of an order of an appraisal review board determining a | ||
protest under Subchapter C, Chapter 41, or a motion under Section | ||
25.25, involving an increase in the appraised value of property | ||
under the circumstances described by Section 23.01(e) or | ||
41.43(a-3). The appraisal district has the burden of establishing | ||
the appraised value of the property subject to the appeal by clear | ||
and convincing evidence if the appraised value of the property for | ||
the preceding tax year was determined under this chapter at a trial | ||
on the merits. | ||
SECTION 2. The change in law made by this Act applies only | ||
to an appeal filed under Chapter 42, Tax Code, on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2023. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2488 was passed by the House on April | ||
28, 2023, by the following vote: Yeas 145, Nays 0, 2 present, not | ||
voting; and that the House concurred in Senate amendments to H.B. | ||
No. 2488 on May 25, 2023, by the following vote: Yeas 141, Nays 0, | ||
3 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2488 was passed by the Senate, with | ||
amendments, on May 23, 2023, by the following vote: Yeas 30, Nays | ||
1. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |