TITLE: Relating to the authority of the chief appraiser to increase the appraised value of certain property following an appeal in which the value of the property is lowered.

SUMMARY: Relating to the authority of the chief appraiser to increase the appraised value of certain property following an appeal in which the value of the property is lowered.

FULL TEXT:
AN ACT relating to the authority of the chief appraiser to increase the appraised value of certain property following an appeal in which the value of the property is lowered. 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 (f) 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 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. (f) Notwithstanding Subsection (e), if the appraised value of property in a tax year is lowered under Section 42.25 or 42.26, the appraised value of the property as finally determined is considered to be the appraised value of the property for that tax year and the next three tax years. SECTION 2. The change in law made by this Act applies only to a final determination of property value made on or after the effective date of this Act. A final determination of property value made before the effective date of this Act is governed by the law in effect on the date that determination was made, and that law is continued in effect for that purpose. SECTION 3. This Act takes effect September 1, 2013.