H.B. No. 2488

	AN ACT
	relating to the burden of proof in certain ad valorem tax appeals.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1.  Section 42.23, Tax Code, is amended by adding
	Subsection (i) to read as follows:
	(i)  This subsection applies only to an appeal under this
	chapter of an order of an appraisal review board determining a
	protest under Subchapter C, Chapter 41, or a motion under Section
	25.25, involving an increase in the appraised value of property
	under the circumstances described by Section 23.01(e) or
	41.43(a-3). The appraisal district has the burden of establishing
	the appraised value of the property subject to the appeal by clear
	and convincing evidence if the appraised value of the property for
	the preceding tax year was determined under this chapter at a trial
	on the merits.
	SECTION 2.  The change in law made by this Act applies only
	to an appeal filed under Chapter 42, Tax Code, on or after the
	effective date of this Act.
	SECTION 3.  This Act takes effect September 1, 2023.
	______________________________	______________________________
	President of the Senate	Speaker of the House
	I certify that H.B. No. 2488 was passed by the House on April
	28, 2023, by the following vote:  Yeas 145, Nays 0, 2 present, not
	voting; and that the House concurred in Senate amendments to H.B.
	No. 2488 on May 25, 2023, by the following vote:  Yeas 141, Nays 0,
	3 present, not voting.
	______________________________
	Chief Clerk of the House
	I certify that H.B. No. 2488 was passed by the Senate, with
	amendments, on May 23, 2023, by the following vote:  Yeas 30, Nays
	1.
	______________________________
	Secretary of the Senate
	APPROVED: __________________
	Date
	__________________
	Governor

Statutes affected:
Introduced: Property Tax Code 42.23, Property Tax Code 23.01 (Property Tax Code 23, Property Tax Code 42)
House Committee Report: Tax Code 42.23 (Property Tax Code 23, Property Tax Code 42, Tax Code 42)
Engrossed: Tax Code 42.23 (Property Tax Code 23, Property Tax Code 42, Tax Code 42)
Senate Committee Report: Tax Code 42.23 (Property Tax Code 23, Property Tax Code 42, Tax Code 42)
Enrolled: Tax Code 42.23 (Property Tax Code 23, Property Tax Code 42, Tax Code 42)