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Amend HB 32 on third reading by adding the following appropriately numbered SECTIONS to the bill and renumbering SECTIONS of the bill accordingly:
SECTION ___. Chapter 25, Tax Code, is amended by adding Section 25.215 to read as follows:
Sec. 25.215. CORRECTION OF APPRAISED VALUES DETERMINED USING INACCURATE MASS APPRAISAL. If the chief appraiser discovers that the appraisal of property for the current tax year using mass appraisal standards resulted in an incorrect appraised value for some or all of the properties included in the mass appraisal because of an error in the application of the mass appraisal standards, the chief appraiser shall as soon as practicable:
(1) correct or supplement, as appropriate, the appraisal records to indicate the correct appraised value for each affected property; and
(2) deliver a written notice to each affected property owner who received a notice of appraised value for the property under Section 25.19 for that tax year that was incorrect because of the error in the application of the mass appraisal standard that:
(A) states that an error was made in the appraisal of the property; and
(B) indicates the correct appraised value for the property for that tax year.
SECTION ___. Section 25.215, Tax Code, as added by this Act, applies only to a tax year that begins on or after January 1, 2018.