Bill Text: TX HB3173 | 2013-2014 | 83rd Legislature | Introduced

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Bill Title: Relating to the authority of the chief appraiser to increase the appraised value of certain property following an appeal in which the value of the property is lowered.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2013-04-22 - Left pending in committee [HB3173 Detail]

Download: Texas-2013-HB3173-Introduced.html

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83R10384 DDT-D
By: Bohac H.B. No. 3173

A BILL TO BE ENTITLED
AN ACT
relating to the authority of the chief appraiser to increase the
appraised value of certain property following an appeal in which
the value of the property is lowered.
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 Subsection (f) 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 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 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.
(f) Notwithstanding Subsection (e), if the appraised value
of property in a tax year is lowered under Section 42.25 or 42.26,
the appraised value of the property as finally determined is
considered to be the appraised value of the property for that tax
year and the next three tax years.
SECTION 2. The change in law made by this Act applies only
to a final determination of property value made on or after the
effective date of this Act. A final determination of property value
made before the effective date of this Act is governed by the law in
effect on the date that determination was made, and that law is
continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2013.