Enrolled Bill Summary

Senate Bill 865 amends the Tax Code to authorize an appraisal review board on motion of the chief appraiser or a property owner to order corrective changes in the appraisal roll for any of the five preceding years. Previous law limited such changes to the four preceding years. The bill conforms the deadline for corrective changes to that for adding omitted real property to an appraisal roll. It provides that an incorrect appraised value of an owner's property that exceeds the correct appraised value may not be changed in the appraisal roll if a hearing was conducted in which the property owner in protest offered evidence or argument and the appraisal review board made a determination of the protest on the merits.