82R9723 ALL-D
	By: Hughes	H.B. No. 3615

	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 if the
	appraised value of the property was reduced in an appeal in a prior
	year.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 23.01(c), Tax Code, as added by Chapter
	1211 (S.B. 771), Acts of the 81st Legislature, Regular Session,
	2009, is amended to read as follows:
	(c)  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 three tax years [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 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, 2012.