Bill Text: TX HB182 | 2021 | 87th Legislature 1st Special Session | Introduced
Bill Title: Relating to a restriction on the authority of an appraisal district to increase the appraised value of a residence homestead for ad valorem tax purposes for the tax year following a tax 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) 2021-07-09 - Filed [HB182 Detail]
Download: Texas-2021-HB182-Introduced.html
| 87S10632 TJB-D | ||
| By: Cook | H.B. No. 182 | |
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| relating to a restriction on the authority of an appraisal district | ||
| to increase the appraised value of a residence homestead for ad | ||
| valorem tax purposes for the tax year following a tax 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 Subsections (e-1) and (e-2) to read as | ||
| follows: | ||
| (e) Notwithstanding any provision of this subchapter to the | ||
| contrary, if the appraised value of property other than a residence | ||
| homestead 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 tax year in which the property is appraised, 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 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 | ||
| clear and convincing evidence an increase in the appraised value of | ||
| the property in the next tax year in 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. | ||
| (e-1) Notwithstanding any provision of this subchapter or | ||
| Section 23.23 to the contrary, if the appraised value of a residence | ||
| homestead 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. If the appraised value of a residence | ||
| homestead in a tax year is lowered under the circumstances | ||
| described by this subsection, the chief appraiser may not increase | ||
| the appraised value of the property in the following tax year to an | ||
| amount that exceeds the lesser of: | ||
| (1) the market value of the property for the tax year; | ||
| or | ||
| (2) the sum of: | ||
| (A) the appraised value of the property for the | ||
| tax year in which the value is lowered; and | ||
| (B) the market value of all new improvements to | ||
| the property. | ||
| (e-2) The limitation on an increase in the appraised value | ||
| of a residence homestead prescribed by Subsection (e-1) of this | ||
| section expires if the limitation on appraised value under Section | ||
| 23.23 applicable to the property when the limitation prescribed by | ||
| Subsection (e-1) took effect expires. | ||
| SECTION 2. The changes in law made by this Act apply 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, 2022. | ||
