Bill Text: TX HB2488 | 2023-2024 | 88th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Engrossed.html
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-Engrossed.html
88R19121 TJB-F | ||
By: Geren, Metcalf, Thierry, | H.B. No. 2488 | |
A. Johnson of Harris, et al. |
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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. | ||
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. |