Property Tax Appraisal Reform Act

Summary

This Act amends current [INSERT STATE] law relating to the authority of the chief appraiser of an appraisal district to increase the appraised value of property in the tax year following the year in which the appraised value of the property is lowered as a result of a protest or appeal. This Act prohibits the chief appraiser from increasing the appraised value of the property unless the increase by the chief appraiser is reasonably supported by clear and convincing evidence.

Property Tax Appraisal Reform Act

SECTION 1

Amends [INSERT STATE] Tax Code, as follows:

If the appraised value of property in a tax year is lowered upon taxpayer appeal, the appraised value of the property as finally determined under that determination 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 clear and convincing [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 [INSERT SECTION] or an appeal under [INSERT SECTION], the chief appraiser may satisfy the requirement to reasonably support by clear and convincing [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 ACT.

SECTION 2. This Act applies only to the appraisal of property for a tax year beginning on or after the effective date of this Act.

SECTION 3: Effective Date

 

Adopted by the Tax and Fiscal Policy Task Force on July 16, 2020

Approved by the Board of Directors on August 9, 2020