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