Bill Text: TX HB301 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the authority of an appraisal district to increase the appraised value of property for ad valorem tax purposes in the tax year following a year in which the appraised value of the property is lowered as a result of an agreement, protest, or appeal.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-04-26 - Left pending in committee [HB301 Detail]
Download: Texas-2017-HB301-Introduced.html
85R893 LHC-D | ||
By: Larson | H.B. No. 301 |
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relating to the authority of an appraisal district to increase the | ||
appraised value of property for ad valorem tax purposes in the tax | ||
year following a year in which the appraised value of the property | ||
is lowered as a result of an agreement, protest, or appeal. | ||
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 (e-1) 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 as a result of an agreement between the property owner and | ||
the appraisal district or as a result of a protest or appeal under | ||
Subtitle F, the appraised value of the property as specified in the | ||
agreement or 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. | ||
(e-1) Notwithstanding Subsection (e) of this section and | ||
Section 23.23, if the appraised value of property in a tax year is | ||
lowered under the circumstances described by Subsection (e), the | ||
chief appraiser may not increase the appraised value of the | ||
property in the following tax year by an amount that exceeds the sum | ||
of five percent of the appraised value of the property in the tax | ||
year in which the appraised value of the property is lowered and the | ||
market value of all new improvements to the property. This | ||
subsection does not apply to an increase in the appraised value of | ||
property as a result of: | ||
(1) the property no longer being eligible for | ||
appraisal under Subchapter C, D, E, F, G, or H; or | ||
(2) the expiration of a limitation on appraised value | ||
under Section 23.23(a) applicable to the property. | ||
SECTION 2. This Act applies only to the appraisal of | ||
property for a tax year that begins on or after the effective date | ||
of this Act. | ||
SECTION 3. This Act takes effect January 1, 2018, but only | ||
if the constitutional amendment proposed by the 85th Legislature, | ||
Regular Session, 2017, to authorize the legislature to limit the | ||
maximum appraised value of property for ad valorem tax purposes in a | ||
tax year if in the preceding tax year the owner of the property | ||
disputed the appraisal of the property and the appraised value was | ||
lowered as a result is approved by the voters. If that amendment is | ||
not approved by the voters, this Act has no effect. |