Bill Text: TX HB2257 | 2019-2020 | 86th Legislature | Comm Sub
Bill Title: Relating to the authority of an appraisal review board to direct changes in the appraisal roll for a prior year.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-05-01 - Committee report sent to Calendars [HB2257 Detail]
Download: Texas-2019-HB2257-Comm_Sub.html
86R26861 LHC-D | |||
By: Sanford | H.B. No. 2257 | ||
Substitute the following for H.B. No. 2257: | |||
By: Wray | C.S.H.B. No. 2257 |
|
||
|
||
relating to the authority of an appraisal review board to direct | ||
changes in the appraisal roll for a prior year. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.25(c), Tax Code, is amended to read as | ||
follows: | ||
(c) The appraisal review board, on motion of the chief | ||
appraiser or of a property owner, may direct by written order | ||
changes in the appraisal roll for any of the five preceding years to | ||
correct: | ||
(1) clerical errors that affect a property owner's | ||
liability for a tax imposed in that tax year; | ||
(2) multiple appraisals of a property in that tax | ||
year; | ||
(3) the inclusion of property that does not exist in | ||
the form or at the location described in the appraisal roll; [ |
||
(4) an error in which property is shown as owned by a | ||
person who did not own the property on January 1 of that tax year; or | ||
(5) an error in the square footage of a residence | ||
homestead described in the appraisal roll, but only if the error | ||
resulted in square footage that exceeds the correct square footage | ||
of the residence homestead by more than 10 percent. | ||
SECTION 2. The change in law made by this Act applies only | ||
to a motion to correct an appraisal roll filed on or after the | ||
effective date of this Act. | ||
SECTION 3. This Act takes effect September 1, 2019. |