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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of an appraisal review board to direct |
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changes in the appraisal roll for a prior year. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25(c), Tax Code, is amended to read as |
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follows: |
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(c) The appraisal review board, on motion of the chief |
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appraiser or of a property owner, may direct by written order |
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changes in the appraisal roll for any of the five preceding years to |
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correct: |
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(1) clerical errors that affect a property owner's |
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liability for a tax imposed in that tax year; |
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(2) multiple appraisals of a property in that tax |
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year; |
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(3) the inclusion of property that does not exist in |
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the form or at the location described in the appraisal roll; [or] |
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(4) an error in which property is shown as owned by a |
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person who did not own the property on January 1 of that tax year; or |
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(5) an error in the square footage of a residence |
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homestead described in the appraisal roll, but only if the error |
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resulted in square footage that exceeds the correct square footage |
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of the residence homestead by more than 10 percent. |
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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. |
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SECTION 3. This Act takes effect September 1, 2019. |