Bill Text: TX SB1157 | 2019-2020 | 86th Legislature | Introduced


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 1-0)

Status: (Introduced - Dead) 2019-04-02 - Left pending in committee [SB1157 Detail]

Download: Texas-2019-SB1157-Introduced.html
  86R3753 JES-F
 
  By: Fallon S.B. No. 1157
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  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 [April] 1 and must provide the information required
  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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