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A BILL TO BE ENTITLED
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AN ACT
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relating to the correction of an ad valorem tax appraisal roll and |
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related appraisal records. |
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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 adding |
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Subsection (c-1) and amending Subsections (e) and (m) to read as |
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follows: |
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(c-1) 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 or related appraisal records for the |
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current tax year and for either of the two preceding tax years to |
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correct an inaccuracy in the appraised value of the owner's |
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tangible personal property that is the result of an error or |
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omission in a rendition statement or property report filed under |
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Chapter 22 for the applicable tax year. The roll may not be changed |
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under this subsection for any tax year in which: |
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(1) the property owner failed to timely file the |
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rendition statement or property report in accordance with Section |
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22.23 and was assessed a penalty under Section 22.28; |
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(2) 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 owner offered evidence or argument, and the |
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appraisal review board made a determination of the protest on the |
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merits; |
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(3) the property was the subject of a previous motion |
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filed by the property owner under this section and the chief |
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appraiser and the owner agreed to the correction, the appraisal |
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review board determined the motion, or the appraisal review board |
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determined that the owner forfeited the right to a final |
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determination of the motion for failing to comply with the |
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prepayment requirements of Section 25.26; or |
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(4) 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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(e) If the chief appraiser and the property owner do not |
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agree to the correction before the 15th day after the date the |
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motion is filed, a party bringing a motion under Subsection (c), |
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(c-1), or (d) is entitled on request to a hearing on and a |
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determination of the motion by the appraisal review board. A party |
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bringing a motion under this section must describe the error or |
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errors that the motion is seeking to correct. Not later than 15 |
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days before the date of the hearing, the board shall deliver written |
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notice of the date, time, and place of the hearing to the chief |
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appraiser, the property owner, and the presiding officer of the |
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governing body of each taxing unit in which the property is located. |
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The chief appraiser, the property owner, and each taxing unit are |
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entitled to present evidence and argument at the hearing and to |
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receive written notice of the board's determination of the motion. |
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The property owner is entitled to elect to present the owner's |
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evidence and argument before, after, or between the cases presented |
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by the chief appraiser and each taxing unit. A property owner who |
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files the motion must comply with the payment requirements of |
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Section 25.26 or forfeit the right to a final determination of the |
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motion. |
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(m) The hearing on a motion under Subsection (c), (c-1), or |
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(d) shall be conducted in the manner provided by Subchapter C, |
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Chapter 41. |
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SECTION 2. The changes in law made by this Act apply only to |
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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 September 1, 2021. |