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AN ACT
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relating to the correction of an ad valorem tax appraisal roll. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25, Tax Code, is amended by amending |
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Subsection (d) and adding Subsection (d-1) to read as follows: |
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(d) At any time prior to the date the taxes become |
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delinquent, a property owner or the chief appraiser may file a |
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motion with the appraisal review board to change the appraisal roll |
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to correct an error that resulted in an incorrect appraised value |
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for the owner's property. However, the error may not be corrected |
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unless it resulted in an appraised value that exceeds by more than: |
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(1) one-fourth the correct appraised value, in the |
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case of property that qualifies as the owner's residence homestead |
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under Section 11.13; or |
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(2) one-third the correct appraised value, in the case |
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of property that does not qualify as the owner's residence |
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homestead under Section 11.13. |
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(d-1) If the appraisal roll is changed under Subsection (d) |
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[this subsection], the property owner must pay to each affected |
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taxing unit a late-correction penalty equal to 10 percent of the |
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amount of taxes as calculated on the basis of the corrected |
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appraised value. Payment of the late-correction penalty is secured |
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by the lien that attaches to the property under Section 32.01 and is |
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subject to enforced collection under Chapter 33. The roll may not |
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be changed under Subsection (d) [this subsection] if: |
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(1) the property was the subject of a protest brought |
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by the property owner under Chapter 41, a hearing on the protest was |
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conducted in which the property owner offered evidence or argument, |
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and the appraisal review board made a determination of the protest |
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on the merits; or |
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(2) the appraised value of the property was |
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established as a result of a written agreement between the property |
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owner or the owner's agent and the appraisal district. |
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SECTION 2. The change in law made by this Act applies only |
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to a motion to correct an appraisal roll filed on or after the |
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effective date of this Act. A motion to correct an appraisal roll |
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filed before the effective date of this Act is governed by the law |
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in effect on the date the motion was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2159 was passed by the House on May 9, |
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2019, by the following vote: Yeas 126, Nays 2, 2 present, not |
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voting; and that the House concurred in Senate amendments to H.B. |
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No. 2159 on May 24, 2019, by the following vote: Yeas 141, Nays 0, |
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2 present, not voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2159 was passed by the Senate, with |
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amendments, on May 22, 2019, by the following vote: Yeas 28, Nays |
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3. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: __________________ |
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Date |
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__________________ |
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Governor |