Texas Senate Bill SB1441

Texas 2011 - 82nd Regular

• Introduced: 3/10/11
• Out of Senate Committee: 5/6/11
• Voted on by Senate: 5/12/11
• Refer: 3/22/11
• Out of House Committee: 5/19/11
• Report Pass: 5/6/11
• Voted on by House: 5/23/11
• Engrossed: 5/12/11
• Governor Action: 6/17/11
• Refer: 5/16/11
• Report Pass: 5/18/11
• Enrolled: 5/23/11
• Passed: 6/17/11

Caption

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

Impact

By enabling the correction of appraisal rolls for up to five years prior to the filing of a motion, SB1441 provides a mechanism for addressing situations where taxpayers may have been assessed incorrectly. This change is expected to enhance the accuracy of tax rolls and potentially reduce disputes between property owners and appraisal districts. Furthermore, the bill's focus on specific categories of errors aims to streamline the correction process, allowing for a more transparent and efficient system for resolving appraisal discrepancies.

Summary

Senate Bill 1441 is designed to amend the provisions related to correcting errors in ad valorem tax appraisal rolls. The bill allows for adjustments to be made by the appraisal review board upon the motion of either the chief appraiser or a property owner to rectify errors that might impact tax assessments. Specifically, the bill clarifies the types of errors that can be corrected, including clerical mistakes, double appraisals, mischaracterization of property existence, and errors in property ownership that occurred on or before January 1 of the tax year in question. This clarification aims to ensure fair assessment practices and protect property owners from undue tax liabilities resulting from these errors.

Contention

While the bill is primarily aimed at providing fairness in tax appraisal processes, it may not be without contention. Stakeholders, including property owners and appraisal districts, could have differing views on the implementation of the correction process. Concerns may arise regarding how broadly the bill is applied and whether it sufficiently takes into account the interests of all affected parties. The five-year correction window, while beneficial, could also lead to complexities if not managed well, necessitating clear guidelines and oversight to prevent potential exploitation or confusion in the appraisal correction process.