HB2786 - Relating to the frequency with which certain appraisal districts are required to reappraise property for ad valorem tax purposes and to a limitation on the authority of an appraisal district to increase the appraised value of property.

      By: Turner, Geren H.B. No. 2786       A BILL TO BE ENTITLED   AN ACT   relating to the frequency with which certain appraisal districts   are required to reappraise property for ad valorem tax purposes and   to a limitation on the authority of an appraisal district to   increase the appraised value of property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 6.05(i), Tax Code, is amended to read as   follows:          (i)  To ensure adherence with generally accepted appraisal   practices, the board of directors of an appraisal district shall   develop biennially a written plan for the periodic reappraisal of   all property within the boundaries of the district according to the   requirements of Section 25.18 and shall hold a public hearing to   consider the proposed plan.   The written plan developed by the board   of directors of an appraisal district to which Section 6.0301   applies must provide for the annual reappraisal of all property   within the boundaries of the district.  Not later than the 10th day   before the date of the hearing, the secretary of the board shall   deliver to the presiding officer of the governing body of each   taxing unit participating in the district a written notice of the   date, time, and place for the hearing. Not later than September 15   of each even-numbered year, the board shall complete its hearings,   make any amendments, and by resolution finally approve the plan.   Copies of the approved plan shall be distributed to the presiding   officer of the governing body of each taxing unit participating in   the district and to the comptroller within 60 days of the approval   date.          SECTION 2.  Section 23.01(e), Tax Code, is amended 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 or by a written agreement between the   property owner or the owner's agent and the appraisal district   under Section 1.111(e) , the appraised value of the property as   finally determined under that subtitle or by the agreement 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.          SECTION 3.  Section 25.18, Tax Code, is amended by adding   Subsection (a-1) to read as follows:           (a-1)     The plan implemented by an appraisal office for an   appraisal district to which Section 6.0301 applies shall provide   for the reappraisal of all real and personal property by the chief   appraiser each year. The chief appraiser shall use the most recent   information obtained through the reappraisal activities described   by Subsection (b) when performing a reappraisal.          SECTION 4.  Section 23.01(e), Tax Code, as amended by this   Act, applies only to the appraisal of property for a tax year that   begins on or after the effective date of this Act.          SECTION 5.  This Act takes effect January 1, 2026.