Bill Text: TX HB1815 | 2019-2020 | 86th Legislature | Comm Sub
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Bill Title: Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-10 - Effective on 1/1/20 [HB1815 Detail]
Download: Texas-2019-HB1815-Comm_Sub.html
Bill Title: Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-10 - Effective on 1/1/20 [HB1815 Detail]
Download: Texas-2019-HB1815-Comm_Sub.html
By: Sanford (Senate Sponsor - Fallon) | H.B. No. 1815 | |
(In the Senate - Received from the House April 23, 2019; | ||
April 24, 2019, read first time and referred to Committee on | ||
Property Tax; May 13, 2019, reported favorably by the following | ||
vote: Yeas 5, Nays 0; May 13, 2019, sent to printer.) | ||
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relating to the deadline for filing an application for an | ||
allocation of the value of certain property for ad valorem tax | ||
purposes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 21.09(b), Tax Code, is amended to read as | ||
follows: | ||
(b) A person claiming an allocation must apply for the | ||
allocation each year the person claims the allocation. A person | ||
claiming an allocation must file a completed allocation application | ||
form before May [ |
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by the form. If the property was not on the appraisal roll in the | ||
preceding year, the deadline for filing the allocation application | ||
form is extended to the 30th day after the date of receipt of the | ||
notice of appraised value required by Section 25.19(a)(3). For | ||
good cause shown, the chief appraiser shall extend the deadline for | ||
filing an allocation application form by written order for a period | ||
not to exceed 30 days. | ||
SECTION 2. This Act applies only to the allocation of the | ||
value of property for ad valorem tax purposes for a tax year | ||
beginning on or after the effective date of this Act. | ||
SECTION 3. This Act takes effect January 1, 2020. | ||
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