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Senate Bill 1854 |
Senate Author: Powell |
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Effective: 9-1-21 |
House Sponsor: Schofield et al. |
Senate Bill 1854 amends the Tax Code to exempt a property owner who has elected to defer the collection of taxes on a residence homestead that is subject to an appeal through binding arbitration of an appraisal review board's order determining a protest from the requirement to pay taxes due on the portion of the taxable value of the applicable property that is not in dispute if certain conditions are met.