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A BILL TO BE ENTITLED
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AN ACT
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relating to an appeal through binding arbitration of an appraisal |
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review board order determining a protest concerning a residence |
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homestead for which the property owner has elected to defer the |
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collection of ad valorem taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 41A.10, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (c) to read as follows: |
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(a) The pendency of an appeal under this chapter does not |
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affect the delinquency date for the taxes on the property subject to |
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the appeal. Except for a property owner who has elected to defer the |
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collection of taxes under Section 33.06 or 33.065 on the property |
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subject to the appeal and for which the deferral is still in effect, |
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a [A] property owner who appeals an appraisal review board order |
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under this chapter shall pay taxes on the property subject to the |
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appeal in an amount equal to the amount of taxes due on the portion |
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of the taxable value of the property that is not in dispute. If the |
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final determination of an appeal under this chapter decreases the |
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property owner's tax liability to less than the amount of taxes |
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paid, the taxing unit shall refund to the property owner the |
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difference between the amount of taxes paid and the amount of taxes |
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for which the property owner is liable. |
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(c) For the purposes of Subsection (b) of this section, |
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taxes are not considered delinquent on property subject to an |
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appeal if the property owner has elected to defer the collection of |
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taxes on the property under Section 33.06 or 33.065 and the deferral |
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is still in effect. |
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SECTION 2. The changes in law made by this Act apply only to |
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a request for binding arbitration under Chapter 41A, Tax Code, that |
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is filed on or after the effective date of this Act. A request for |
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binding arbitration under Chapter 41A, Tax Code, that is filed |
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before the effective date of this Act is governed by the law in |
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effect on the date the request is filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2021. |