Texas Tax Law Applies to Appraisal District, Housing Owner Says

A tax law restricting certain property value increases without sufficient proof applies to an appraisal district because legislative history indicates that was the purpose, a senior living apartment complex owner told the Texas Supreme Court.

Providence Town Square Housing Ltd. argues that under Texas Tax Code Section 23.01(e), an appraisal district has to present substantial evidence in a Chapter 42 de novo trial on why a property’s appraised value should be increased if the value was lowered in the prior tax year, the property owner said.

While the statute’s provision at the time of the suit only mentions “chief ...