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By: Sanford (Senate Sponsor - Fallon) |
H.B. No. 1815 |
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(In the Senate - Received from the House April 23, 2019; |
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April 24, 2019, read first time and referred to Committee on |
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Property Tax; May 13, 2019, reported favorably by the following |
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vote: Yeas 5, Nays 0; May 13, 2019, sent to printer.) |
| Click here to see the committee vote |
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A BILL TO BE ENTITLED
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AN ACT
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relating to the deadline for filing an application for an |
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allocation of the value of certain property for ad valorem tax |
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purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 21.09(b), Tax Code, is amended to read as |
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follows: |
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(b) A person claiming an allocation must apply for the |
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allocation each year the person claims the allocation. A person |
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claiming an allocation must file a completed allocation application |
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form before May [April] 1 and must provide the information required |
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by the form. If the property was not on the appraisal roll in the |
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preceding year, the deadline for filing the allocation application |
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form is extended to the 30th day after the date of receipt of the |
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notice of appraised value required by Section 25.19(a)(3). For |
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good cause shown, the chief appraiser shall extend the deadline for |
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filing an allocation application form by written order for a period |
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not to exceed 30 days. |
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SECTION 2. This Act applies only to the allocation of the |
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value of property for ad valorem tax purposes for a tax year |
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beginning on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2020. |
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