By: Henderson S.B. No. 166
73R2035 JD-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to changes in a property tax appraisal roll.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Sections 25.25(d), (e), (f), and (g), Tax Code,
1-5 are amended to read as follows:
1-6 (d) At any time prior to the date the taxes become
1-7 delinquent, the property owner and the chief appraiser may file a
1-8 joint motion with the appraisal review board to correct an error
1-9 that resulted in an incorrect appraised value for the owner's
1-10 property.
1-11 (e) At any time prior to the date the taxes become
1-12 delinquent, a property owner or the chief appraiser may file a
1-13 motion with the appraisal review board to change the appraisal roll
1-14 to correct an error that resulted in an incorrect appraised value
1-15 for the owner's property. However, the error may not be corrected
1-16 unless it resulted in an appraised value that exceeds by more than
1-17 one-third the correct appraised value. If the appraisal roll is
1-18 changed under this subsection, the property owner must pay to each
1-19 affected taxing unit a late-correction penalty equal to 10 percent
1-20 of the amount of taxes as calculated on the basis of the corrected
1-21 appraised value.
1-22 (f) The appraisal roll may not be changed under Subsection
1-23 (e) <this subsection> if the property was the subject of a protest
1-24 brought by the property owner under Chapter 41 or if the appraised
2-1 value of the property was established as a result of a written
2-2 agreement between the property owner or his agent and the appraisal
2-3 district.
2-4 (g) <(e)> A party bringing a motion under Subsection (d) or
2-5 (e) <of this section> is entitled to a hearing on and a
2-6 determination of the motion by the appraisal review board. Not
2-7 later than 15 days before the hearing, the board must deliver
2-8 written notice of the date, time, and place of the hearing to the
2-9 chief appraiser, the property owner, and the presiding officer of
2-10 the governing body of each taxing unit in which the property is
2-11 located. The chief appraiser, the property owner, and each taxing
2-12 unit are entitled to present evidence and argument at the hearing
2-13 and to receive written notice of the board's determination of the
2-14 motion. A property owner who files the motion must comply with the
2-15 payment requirements of Section 42.08 of this code or he forfeits
2-16 his right to a final determination of the motion.
2-17 (h) <(f)> The chief appraiser shall certify each change made
2-18 as provided by this section to the assessor for each unit affected
2-19 by the change within five days after the date the change is
2-20 entered.
2-21 (i) <(g)> Within 45 days after receiving notice of the
2-22 appraisal review board's determination of a motion under this
2-23 section, the property owner or the chief appraiser may file suit to
2-24 compel the board to order a change in the appraisal roll as
2-25 required by this section.
2-26 SECTION 2. This Act takes effect September 1, 1993.
2-27 SECTION 3. The importance of this legislation and the
3-1 crowded condition of the calendars in both houses create an
3-2 emergency and an imperative public necessity that the
3-3 constitutional rule requiring bills to be read on three several
3-4 days in each house be suspended, and this rule is hereby suspended.