1-1 AN ACT
1-2 relating to the changing of an ad valorem tax appraisal roll.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Subsections (c) and (d), Section 25.25, Tax Code,
1-5 are amended to read as follows:
1-6 (c) The [At any time before the end of five years after
1-7 January 1 of a tax year, the] appraisal review board, on motion of
1-8 the chief appraiser or of a property owner, may direct by written
1-9 order changes in the appraisal roll for any of the five preceding
1-10 years to correct:
1-11 (1) clerical errors that affect a property owner's
1-12 liability for a tax imposed in that tax year;
1-13 (2) multiple appraisals of a property in that tax
1-14 year; or
1-15 (3) the inclusion of property that does not exist in
1-16 the form or at the location described in the appraisal roll.
1-17 (d) At any time prior to the date the taxes become
1-18 delinquent, a property owner or the chief appraiser may file a
1-19 motion with the appraisal review board to change the appraisal roll
1-20 to correct an error that resulted in an incorrect appraised value
1-21 for the owner's property. However, the error may not be corrected
1-22 unless it resulted in an appraised value that exceeds by more than
1-23 one-third the correct appraised value. If the appraisal roll is
1-24 changed under this subsection, the property owner must pay to each
1-25 affected taxing unit a late-correction penalty equal to 10 percent
2-1 of the amount of taxes as calculated on the basis of the corrected
2-2 appraised value. The roll may not be changed under this subsection
2-3 if:
2-4 (1) the property was the subject of a protest brought
2-5 by the property owner under Chapter 41, a hearing on the protest
2-6 was conducted in which the property owner offered evidence or
2-7 argument, and the appraisal review board made a determination of
2-8 the protest on the merits; or
2-9 (2) [if] the appraised value of the property was
2-10 established as a result of a written agreement between the property
2-11 owner or the owner's [his] agent and the appraisal district.
2-12 SECTION 2. The changes in law made by this Act to Section
2-13 25.25, Tax Code, apply only to a motion under Section 25.25, Tax
2-14 Code, that is pending before an appraisal review board on the
2-15 effective date of this Act or that is filed with an appraisal
2-16 review board on or after that date.
2-17 SECTION 3. This Act takes effect immediately if it receives
2-18 a vote of two-thirds of all the members elected to each house, as
2-19 provided by Section 39, Article III, Texas Constitution. If this
2-20 Act does not receive the vote necessary for immediate effect, this
2-21 Act takes effect September 1, 2001.
_______________________________ _______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 865 passed the Senate on
April 11, 2001, by the following vote: Yeas 29, Nays 0, one
present, not voting; and that the Senate concurred in House
amendment on May 15, 2001, by the following vote: Yeas 29, Nays 0,
one present, not voting.
_______________________________
Secretary of the Senate
I hereby certify that S.B. No. 865 passed the House, with
amendment, on May 10, 2001, by the following vote: Yeas 143,
Nays 0, one present, not voting.
_______________________________
Chief Clerk of the House
Approved:
_______________________________
Date
_______________________________
Governor