| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the correction of an ad valorem tax appraisal roll. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 25.25(d), Tax Code, is amended to read as |
|
|
follows: |
|
|
(d) At any time prior to the date the taxes become |
|
|
delinquent, a property owner or the chief appraiser may file a |
|
|
motion with the appraisal review board to change the appraisal roll |
|
|
to correct an error, including an error regarding the unequal |
|
|
appraisal or excessive market value of a property, that resulted in |
|
|
an incorrect appraised value for the owner's property. However, |
|
|
the error may not be corrected unless it resulted in an appraised |
|
|
value that exceeds by more than one-third the correct appraised |
|
|
value. If the appraisal roll is changed under this subsection, the |
|
|
property owner must pay to each affected taxing unit a |
|
|
late-correction penalty equal to 10 percent of the amount of taxes |
|
|
as calculated on the basis of the corrected appraised value. |
|
|
Payment of the late-correction penalty is secured by the lien that |
|
|
attaches to the property under Section 32.01 and is subject to |
|
|
enforced collection under Chapter 33. The roll may not be changed |
|
|
under this subsection if: |
|
|
(1) the property was the subject of a protest brought |
|
|
by the property owner under Chapter 41, a hearing on the protest was |
|
|
conducted in which the property owner offered evidence or argument, |
|
|
and the appraisal review board made a determination of the protest |
|
|
on the merits; or |
|
|
(2) the appraised value of the property was |
|
|
established as a result of a written agreement between the property |
|
|
owner or the owner's agent and the appraisal district. |
|
|
SECTION 2. The change in law made by this Act applies only |
|
|
to a motion to correct an appraisal roll filed on or after the |
|
|
effective date of this Act. A motion to correct an appraisal roll |
|
|
filed before the effective date of this Act is governed by the law |
|
|
in effect on the date the motion was filed, and the former law is |
|
|
continued in effect for that purpose. |
|
|
SECTION 3. This Act takes effect immediately if it receives |
|
|
a vote of two-thirds of all the members elected to each house, as |
|
|
provided by Section 39, Article III, Texas Constitution. If this |
|
|
Act does not receive the vote necessary for immediate effect, this |
|
|
Act takes effect September 1, 2019. |