Bill Text: TX HB1313 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to ad valorem taxation.
Spectrum: Partisan Bill (Republican 3-0)
Status: (Passed) 2019-06-14 - Effective on 1/1/20 [HB1313 Detail]
Download: Texas-2019-HB1313-Enrolled.html
H.B. No. 1313 |
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relating to ad valorem taxation. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 11.26, Tax Code, is amended by amending | ||
Subsection (i) and adding Subsection (i-1) to read as follows: | ||
(i) If an individual who qualifies for the exemption | ||
provided by Section 11.13(c) [ |
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the limitation applicable to the residence homestead of the | ||
individual if: | ||
(1) the surviving spouse is 55 years of age or older | ||
when the individual dies; and | ||
(2) the residence homestead of the individual: | ||
(A) is the residence homestead of the surviving | ||
spouse on the date that the individual dies; and | ||
(B) remains the residence homestead of the | ||
surviving spouse. | ||
(i-1) A limitation under Subsection (i) applicable to the | ||
residence homestead of the surviving spouse of an individual who | ||
was disabled and who died before January 1, 2020, is calculated as | ||
if the surviving spouse was entitled to the limitation when the | ||
individual died. | ||
SECTION 2. 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 next | ||
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appraiser may not increase the appraised value of the property | ||
unless the increase by the chief appraiser is reasonably supported | ||
by clear and convincing [ |
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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 [ |
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appraised value of the property in the next [ |
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which the property is appraised 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 3. Section 41.41, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) An appraisal district or the appraisal review board for | ||
an appraisal district may not require a property owner to pay a fee | ||
in connection with a protest filed by the owner with the board. | ||
SECTION 4. This Act applies only to a tax year beginning on | ||
or after the effective date of this Act. | ||
SECTION 5. This Act takes effect January 1, 2020. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 1313 was passed by the House on May 3, | ||
2019, by the following vote: Yeas 140, Nays 0, 2 present, not | ||
voting; that the House refused to concur in Senate amendments to | ||
H.B. No. 1313 on May 23, 2019, and requested the appointment of a | ||
conference committee to consider the differences between the two | ||
houses; and that the House adopted the conference committee report | ||
on H.B. No. 1313 on May 26, 2019, by the following vote: Yeas 143, | ||
Nays 0, 2 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 1313 was passed by the Senate, with | ||
amendments, on May 22, 2019, by the following vote: Yeas 31, Nays | ||
0; at the request of the House, the Senate appointed a conference | ||
committee to consider the differences between the two houses; and | ||
that the Senate adopted the conference committee report on H.B. No. | ||
1313 on May 26, 2019, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |