83R3456 DDT-D
By: Hilderbran H.B. No. 3570
A BILL TO BE ENTITLED
AN ACT
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.