Bill Text: TX SB2207 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the appeal of a determination of the appraised value of certain property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-04-10 - Left pending in committee [SB2207 Detail]
Download: Texas-2017-SB2207-Introduced.html
| 85R7024 CJC-F | ||
| By: Hancock | S.B. No. 2207 | |
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| relating to the appeal of a determination of the appraised value of | ||
| certain property for ad valorem tax purposes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 42.01, Tax Code, is amended by adding | ||
| Subsection (c) to read as follows: | ||
| (c) Notwithstanding any other provision of this chapter, a | ||
| property owner is entitled to appeal an increase in the appraised | ||
| value of the owner's property by the chief appraiser of an appraisal | ||
| district if the appraised value of the property was lowered in the | ||
| preceding tax year under the circumstances described by Section | ||
| 23.01(e). An appeal authorized by this subsection may be brought | ||
| only under Section 42.27. | ||
| SECTION 2. Subchapter B, Chapter 42, Tax Code, is amended by | ||
| adding Section 42.27 to read as follows: | ||
| Sec. 42.27. LIMITED APPEAL OF INCREASE IN VALUE OF CERTAIN | ||
| PROPERTY. (a) Subject to the provisions of this section and | ||
| notwithstanding any other law, a property owner may appeal to the | ||
| court an increase in the appraised value of the owner's property by | ||
| the chief appraiser of an appraisal district if the appraised value | ||
| of the property was lowered in the preceding tax year under the | ||
| circumstances described by Section 23.01(e). | ||
| (b) An appeal under this section is for the limited purpose | ||
| of determining whether the chief appraiser is able to meet the | ||
| burden of proof required to increase the appraised value of the | ||
| property under Section 23.01(e). | ||
| (c) On finding that the chief appraiser has met the burden | ||
| of proof, the court shall dismiss the appeal. | ||
| (d) On finding that the chief appraiser has failed to meet | ||
| the burden of proof, the court shall fix the appraised value of the | ||
| property in accordance with Section 23.01(e) and order the chief | ||
| appraiser to correct the appraisal roll and other appropriate | ||
| records as necessary to reflect the appraised value of the property | ||
| as fixed by the court. | ||
| (e) Neither party may conduct discovery in an appeal under | ||
| this section. | ||
| (f) The court may award costs and reasonable attorney's fees | ||
| to a property owner who prevails in an appeal under this section. | ||
| The amount of the award of attorney's fees is subject to the | ||
| limitation on the amount of such fees prescribed by Section 42.29. | ||
| (g) A property owner may protest under Chapter 41 an action | ||
| relating to the value of property that, in the same tax year, was | ||
| the subject of an appeal under this section. | ||
| SECTION 3. This Act takes effect September 1, 2017. | ||
