Texas 2017 - 85th Regular

Texas House Bill HB2906 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	85R10539 CJC-F
2	2	By: Raymond H.B. No. 2906
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the correction of an ad valorem tax appraisal roll and
8	8	related appraisal records.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 25.25, Tax Code, is amended by adding
11	11	Subsection (c-1) and amending Subsections (e) and (m) to read as
12	12	follows:
13	13	(c-1) The appraisal review board, on motion of a property
14	14	owner, may direct by written order changes in the appraisal roll or
15	15	related appraisal records for the current tax year and for either of
16	16	the two preceding tax years to correct an inaccuracy in the
17	17	appraised value of the owner's tangible personal property that is
18	18	the result of an error or omission in a rendition statement or
19	19	property report filed under Chapter 22 for the applicable tax year.
20	20	The roll may not be changed under this subsection for any tax year
21	21	in which:
22	22	(1) the property owner failed to timely file the
23	23	rendition statement or property report in accordance with Section
24	24	22.23 and was assessed a penalty under Section 22.28;
25	25	(2) the property was the subject of a protest brought
26	26	by the property owner under Chapter 41, a hearing on the protest was
27	27	conducted in which the owner offered evidence or argument, and the
28	28	appraisal review board made a determination of the protest on the
29	29	merits; or
30	30	(3) the appraised value of the property was
31	31	established as a result of a written agreement between the property
32	32	owner or the owner's agent and the appraisal district.
33	33	(e) If the chief appraiser and the property owner do not
34	34	agree to the correction before the 15th day after the date the
35	35	motion is filed, a party bringing a motion under Subsection (c),
36	36	(c-1), or (d) is entitled on request to a hearing on and a
37	37	determination of the motion by the appraisal review board. A party
38	38	bringing a motion under this section must describe the error or
39	39	errors that the motion is seeking to correct. Not later than 15
40	40	days before the date of the hearing, the board shall deliver written
41	41	notice of the date, time, and place of the hearing to the chief
42	42	appraiser, the property owner, and the presiding officer of the
43	43	governing body of each taxing unit in which the property is located.
44	44	The chief appraiser, the property owner, and each taxing unit are
45	45	entitled to present evidence and argument at the hearing and to
46	46	receive written notice of the board's determination of the motion.
47	47	A property owner who files the motion must comply with the payment
48	48	requirements of Section 25.26 or forfeit the right to a final
49	49	determination of the motion.
50	50	(m) The hearing on a motion under Subsection (c), (c-1), or
51	51	(d) shall be conducted in the manner provided by Subchapter C,
52	52	Chapter 41.
53	53	SECTION 2. The changes in law made by this Act apply only to
54	54	a motion to correct an appraisal roll filed on or after the
55	55	effective date of this Act. A motion to correct an appraisal roll
56	56	filed before the effective date of this Act is governed by the law
57	57	in effect on the date the motion was filed, and the former law is
58	58	continued in effect for that purpose.
59	59	SECTION 3. This Act takes effect September 1, 2017.