Bill Text: TX HB3570 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to limiting the frequency of reappraisals of real property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2013-04-15 - Left pending in committee [HB3570 Detail]
Download: Texas-2013-HB3570-Introduced.html
83R3456 DDT-D | ||
By: Hilderbran | H.B. No. 3570 |
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relating to limiting the frequency of reappraisals of real property | ||
for ad valorem tax purposes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.18, Tax Code, is amended by adding | ||
Subsections (b-1) and (b-2) to read as follows: | ||
(b-1) The plan may not provide for reappraisal of a parcel | ||
of real property more often than once in any three-year period. | ||
Except as provided by Subsection (b-2), the appraisal office may | ||
not reappraise a parcel of real property in the district more often | ||
than once in any three-year period. | ||
(b-2) Notwithstanding Subsection (b-1), the appraisal | ||
office may reappraise a parcel of real property in the year | ||
immediately following a year in which the parcel is sold. | ||
SECTION 2. As soon as practicable after the effective date | ||
of this Act but not later than December 31, 2013, each appraisal | ||
office that has implemented a plan for periodic reappraisals of | ||
real property in the district shall amend that plan if necessary to | ||
conform to the change in law made by this Act. For purposes of | ||
complying with Section 25.18(b-1), Tax Code, as added by this Act, | ||
the plan must provide that real property is not reappraised more | ||
often than once in the three-year period that includes the 2013, | ||
2014, and 2015 tax years. | ||
SECTION 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2013. |