Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
SB 2535 strengthens taxpayer protections in property tax appraisals by placing new limits on appraisal increases following a successful protest or appeal. If the appraised value of a property is lowered in a tax year due to an appeal, the appraisal district cannot increase the appraised value in the next tax year unless supported by clear and convincing evidence. It also amends arbitration and litigation procedures to shift the burden of proof onto appraisal districts in disputes following successful taxpayer appeals​.
Author (1)
Mayes Middleton
Contact the Author
Sen. Mayes Middleton
Capitol Phone:
(512) 463-0111
Capitol Office:
EXT E1.706
E-Mail:
