1-1 By: Staples S.B. No. 865
1-2 (In the Senate - Filed February 22, 2001; February 26, 2001,
1-3 read first time and referred to Committee on Intergovernmental
1-4 Relations; April 9, 2001, reported adversely, with favorable
1-5 Committee Substitute by the following vote: Yeas 7, Nays 0;
1-6 April 9, 2001, sent to printer.)
1-7 COMMITTEE SUBSTITUTE FOR S.B. No. 865 By: Staples
1-8 A BILL TO BE ENTITLED
1-9 AN ACT
1-10 relating to the changing of an ad valorem tax appraisal roll.
1-11 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12 SECTION 1. Subsections (c) and (d), Section 25.25, Tax Code,
1-13 are amended to read as follows:
1-14 (c) The [At any time before the end of five years after
1-15 January 1 of a tax year, the] appraisal review board, on motion of
1-16 the chief appraiser or of a property owner, shall [may] direct by
1-17 written order changes in the appraisal roll for any of the five
1-18 preceding years to correct:
1-19 (1) clerical errors that affect a property owner's
1-20 liability for a tax imposed in that tax year;
1-21 (2) multiple appraisals of a property in that tax
1-22 year; or
1-23 (3) the inclusion of property that does not exist in
1-24 the form or at the location described in the appraisal roll.
1-25 (d) At any time prior to the date the taxes become
1-26 delinquent, a property owner or the chief appraiser may file a
1-27 motion with the appraisal review board to change the appraisal roll
1-28 to correct an error that resulted in an incorrect appraised value
1-29 for the owner's property. However, the error may not be corrected
1-30 unless it resulted in an appraised value that exceeds by more than
1-31 one-third the correct appraised value. If the appraisal roll is
1-32 changed under this subsection, the property owner must pay to each
1-33 affected taxing unit a late-correction penalty equal to 10 percent
1-34 of the amount of taxes as calculated on the basis of the corrected
1-35 appraised value. The roll may not be changed under this subsection
1-36 if:
1-37 (1) the property was the subject of a protest brought
1-38 by the property owner under Chapter 41, a hearing on the protest
1-39 was conducted in which the property owner offered evidence or
1-40 argument, and the appraisal review board made a determination of
1-41 the protest on the merits; or
1-42 (2) [if] the appraised value of the property was
1-43 established as a result of a written agreement between the property
1-44 owner or the owner's [his] agent and the appraisal district.
1-45 SECTION 2. The changes in law made by this Act to Section
1-46 25.25, Tax Code, apply only to a motion under Section 25.25, Tax
1-47 Code, that is pending before an appraisal review board on the
1-48 effective date of this Act or that is filed with an appraisal
1-49 review board on or after that date.
1-50 SECTION 3. This Act takes effect immediately if it receives
1-51 a vote of two-thirds of all the members elected to each house, as
1-52 provided by Section 39, Article III, Texas Constitution. If this
1-53 Act does not receive the vote necessary for immediate effect, this
1-54 Act takes effect September 1, 2001.
1-55 * * * * *