SRC-JFA H.B. 581 75(R)   BILL ANALYSIS


Senate Research Center   H.B. 581
By: Eiland (Patterson)
State Affairs
4-8-97
Engrossed


DIGEST 

Currently, a chief appraiser may not make corrections to the appraisal
roll based on a mistake or inaccuracy in the tax rolls that affects a
taxpayer's liability.  In order to make a change that would lower tax
liability based on a clerical error, homestead exemption, or an "over
sixty-five exemption," an appraisal review board (board) hearing must be
held.  This bill would authorize the chief appraiser to make such
corrections to the appraisal rolls so long as the correction does not
increase the amount of tax liability and without the need for a board
hearing.   

PURPOSE

As proposed, H.B. 581 authorizes the chief appraiser to make certain
corrections to the appraisal rolls so long as the correction does not
increase the amount of tax liability and without the need for an appraisal
review board hearing.   

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 25.25(b), Tax Code, to authorize the chief
appraiser to change the appraisal roll at any time to correct, among other
items, an inaccuracy as prescribed by the appraisal review board rule that
does not increase the amount of tax liability.  Requires the chief
appraiser, before the 10th day after the end of each calender quarter, to
submit to the appraisal review board and to the board of directors of the
appraisal district a written report of each change made under this
subsection that decreases the tax liability of the owner of the property.
Requires the report to include a description of each property; and the
name of the owner of that property.  

SECTION 2. Emergency clause.
  Effective date: upon passage.