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H.B. No. 1313

H.B. No. 1313

AN ACT

relating to ad valorem taxation.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.26, Tax Code, is amended by amending
Subsection (i) and adding Subsection (i-1) to read as follows:
(i) If an individual who qualifies for the exemption
provided by Section 11.13(c) [for an individual 65 years of age or
older] dies, the surviving spouse of the individual is entitled to
the limitation applicable to the residence homestead of the
individual if:
(1) the surviving spouse is 55 years of age or older
when the individual dies; and
(2) the residence homestead of the individual:
(A) is the residence homestead of the surviving
spouse on the date that the individual dies; and
(B) remains the residence homestead of the
surviving spouse.
(i-1) A limitation under Subsection (i) applicable to the
residence homestead of the surviving spouse of an individual who
was disabled and who died before January 1, 2020, is calculated as
if the surviving spouse was entitled to the limitation when the
individual died.
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, 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 next
[following] 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 [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 clear and convincing [substantial] evidence an increase in the
appraised value of the property in the next [following] 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 41.41, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) An appraisal district or the appraisal review board for
an appraisal district may not require a property owner to pay a fee
in connection with a protest filed by the owner with the board.
SECTION 4. This Act applies only to a tax year beginning on
or after the effective date of this Act.
SECTION 5. This Act takes effect January 1, 2020.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 1313 was passed by the House on May 3,
2019, by the following vote: Yeas 140, Nays 0, 2 present, not
voting; that the House refused to concur in Senate amendments to
H.B. No. 1313 on May 23, 2019, and requested the appointment of a
conference committee to consider the differences between the two
houses; and that the House adopted the conference committee report
on H.B. No. 1313 on May 26, 2019, by the following vote: Yeas 143,
Nays 0, 2 present, not voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 1313 was passed by the Senate, with
amendments, on May 22, 2019, by the following vote: Yeas 31, Nays
0; at the request of the House, the Senate appointed a conference
committee to consider the differences between the two houses; and
that the Senate adopted the conference committee report on H.B. No.
1313 on May 26, 2019, by the following vote: Yeas 31, Nays 0.

______________________________
Secretary of the Senate
APPROVED: __________________
Date

__________________
Governor

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
  • We coordinate with you regarding building size / condition to avoid excess taxes.
  • Free support regarding homestead exemptions.
  • Some years are good – typically 6 to 7 out of 10 will result in tax reduction for you.
  • The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
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