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Amend CSHB 3 by striking SECTION 2.02 of the bill (Senate
committee printing, page 3, lines 7 through 54) and substituting
the following:
SECTION 2.02. Section 25.25(c), Tax Code, is amended to
read as follows:
(c) The appraisal review board, on motion of the chief
appraiser or of a property owner, may direct by written order
changes in the appraisal roll for any of the five preceding years if
the property is real property and may direct by written order
changes in the appraisal roll for either or both of the two
preceding years if the property is personal property to correct:
(1) clerical errors that affect a property owner's
liability for a tax imposed in that tax year;
(2) multiple appraisals of a property in that tax
year; or
(3) the inclusion of property that does not exist in
the form or at the location described in the appraisal roll.