HB 192

85(1) - 2017

Vote Recommendation

  • Neutral
  • Positive
  • Neutral
  • Positive
  • Neutral


Phil King

Bill Caption

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.

Fiscal Notes

Passage of the bill would increase the burden from substantial evidence to clear and convincing evidence for chief appraisers to increase the appraised value of a property if in the previous year the value was lowered by the appraisal review board or in an appeal. To the extent to which this burden would not be met, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas

Bill Analysis

Under current law if a property owner successfully protests an appraised property valuation and the valuation is lowered, the valuation may not be subsequently raised the following year unless the "chief appraiser is reasonably supported by substantial evidence". This legislation would increase the evidentiary standard from "substantial" to "clear and convincing" thereby making it more difficult for the chief appraiser to raise the valuation the year following a property owner's successful appraisal protest.

Vote Recommendation Notes

This bill benefits property owners and supports property rights and limited government by making it more difficult to raise an appraised property value for the purposes of tax calculation after an individual has already successfully won a protest to lower the appraised value the previous tax year. We support HB 192.