| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to ad valorem tax appraisal records maintained by an |
|
|
appraisal district. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 25.02, Tax Code, is amended by adding |
|
|
Subsections (c), (d), (e), and (f) to read as follows: |
|
|
(c) Each appraisal record must have a unique account number. |
|
|
If an appraisal district changes the account number of an appraisal |
|
|
record, the appraisal district must provide written notice of the |
|
|
change to the property owner as soon as practicable after the change |
|
|
and provide notice of the change in the next notice of appraised |
|
|
value of the property included in the record that is delivered to |
|
|
the property owner under Section 25.19. |
|
|
(d) This subsection does not apply to an appraisal record |
|
|
for a residential property, for an improvement only, or for a |
|
|
property on which a delinquent tax is due. On the written request |
|
|
of a property owner, the chief appraiser shall combine contiguous |
|
|
parcels or tracts of the owner's real property into a single |
|
|
appraisal record. On the written request of a property owner, the |
|
|
chief appraiser shall separate identifiable segments of the owner's |
|
|
parcel or tract of real property into individual appraisal records. |
|
|
(e) A property owner must make a request under Subsection |
|
|
(d) before January 1 of the tax year for which the requested change |
|
|
to the appraisal records is to be made. The request must contain a |
|
|
legal description as contained in a deed sufficient to describe the |
|
|
property subject to the request. |
|
|
(f) If a chief appraiser refuses to combine parcels or |
|
|
tracts, or separate a parcel or tract, on request of a property |
|
|
owner under Subsection (d), the appraisal review board may order |
|
|
the requested change on a motion filed by the property owner under |
|
|
Section 25.25 or a protest filed under Chapter 41. |
|
|
SECTION 2. This Act takes effect September 1, 2021. |