| 1 | 1 | | 85R10111 TJB-F |
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| 2 | 2 | | By: Murphy H.B. No. 2227 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the authority of the chief appraiser of an appraisal |
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| 8 | 8 | | district to correct an ad valorem tax appraisal roll. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Section 25.25(b), Tax Code, is amended to read as |
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| 11 | 11 | | follows: |
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| 12 | 12 | | (b) The chief appraiser may change the appraisal roll at any |
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| 13 | 13 | | time to correct a name or address, a determination of ownership, a |
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| 14 | 14 | | description of property, multiple appraisals of a property, an |
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| 15 | 15 | | erroneous denial or cancellation of any exemption authorized by |
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| 16 | 16 | | Section 11.13 if the applicant or recipient is disabled or is 65 or |
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| 17 | 17 | | older or an exemption authorized by Section 11.13(q), 11.131, or |
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| 18 | 18 | | 11.22, or a clerical error or other inaccuracy as prescribed by |
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| 19 | 19 | | board rule that does not increase the amount of tax liability. |
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| 20 | 20 | | Before the 10th day after the end of each calendar quarter, the |
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| 21 | 21 | | chief appraiser shall submit to the appraisal review board and to |
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| 22 | 22 | | the board of directors of the appraisal district a written report of |
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| 23 | 23 | | each change made under this subsection that decreases the tax |
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| 24 | 24 | | liability of the owner of the property. The report must include: |
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| 25 | 25 | | (1) a description of each property; and |
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| 26 | 26 | | (2) the name of the owner of that property. |
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| 27 | 27 | | SECTION 2. This Act takes effect immediately if it receives |
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| 28 | 28 | | a vote of two-thirds of all the members elected to each house, as |
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| 29 | 29 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 30 | 30 | | Act does not receive the vote necessary for immediate effect, this |
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| 31 | 31 | | Act takes effect September 1, 2017. |
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