Bill Text: TX SB2246 | 2019-2020 | 86th Legislature | Introduced


Bill Title: Relating to the correction of an ad valorem tax appraisal roll.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-03-21 - Referred to Property Tax [SB2246 Detail]

Download: Texas-2019-SB2246-Introduced.html
  86R3758 JES-F
 
  By: Paxton S.B. No. 2246
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the correction of an ad valorem tax appraisal roll.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.25(d), Tax Code, is amended to read as
  follows:
         (d)  At any time prior to the date the taxes become
  delinquent, a property owner or the chief appraiser may file a
  motion with the appraisal review board to change the appraisal roll
  to correct an error, including an error regarding the unequal
  appraisal or excessive market value of a property, that resulted in
  an incorrect appraised value for the owner's property.  However,
  the error may not be corrected unless it resulted in an appraised
  value that exceeds by more than one-third the correct appraised
  value.  If the appraisal roll is changed under this subsection, the
  property owner must pay to each affected taxing unit a
  late-correction penalty equal to 10 percent of the amount of taxes
  as calculated on the basis of the corrected appraised value.  
  Payment of the late-correction penalty is secured by the lien that
  attaches to the property under Section 32.01 and is subject to
  enforced collection under Chapter 33.  The roll may not be changed
  under this subsection if:
               (1)  the property was the subject of a protest brought
  by the property owner under Chapter 41, a hearing on the protest was
  conducted in which the property owner offered evidence or argument,
  and the appraisal review board made a determination of the protest
  on the merits; or
               (2)  the appraised value of the property was
  established as a result of a written agreement between the property
  owner or the owner's agent and the appraisal district.
         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. A motion to correct an appraisal roll
  filed before the effective date of this Act is governed by the law
  in effect on the date the motion was filed, and the former law is
  continued in effect for that purpose.
         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, 2019.
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