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| 3 | 8 | | |
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| 4 | 9 | | A BILL TO BE ENTITLED |
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| 5 | 10 | | AN ACT |
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| 6 | 11 | | relating to the correction of an ad valorem tax appraisal roll and |
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| 7 | 12 | | related appraisal records. |
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| 8 | 13 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 14 | | SECTION 1. Section 25.25, Tax Code, is amended by adding |
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| 10 | 15 | | Subsection (c-1) and amending Subsections (e) and (m) to read as |
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| 11 | 16 | | follows: |
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| 12 | 17 | | (c-1) The appraisal review board, on motion of the chief |
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| 13 | 18 | | appraiser or of a property owner, may direct by written order |
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| 14 | 19 | | changes in the appraisal roll or related appraisal records for the |
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| 15 | 20 | | current tax year and for either of the two preceding tax years to |
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| 16 | 21 | | correct an inaccuracy in the appraised value of the owner's |
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| 17 | 22 | | tangible personal property that is the result of an error or |
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| 18 | 23 | | omission in a rendition statement or property report filed under |
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| 19 | 24 | | Chapter 22 for the applicable tax year. The roll may not be changed |
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| 20 | 25 | | under this subsection for any tax year in which: |
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| 21 | 26 | | (1) the property owner failed to timely file the |
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| 22 | 27 | | rendition statement or property report in accordance with Section |
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| 23 | 28 | | 22.23 and was assessed a penalty under Section 22.28; |
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| 24 | 29 | | (2) the property was the subject of a protest brought |
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| 25 | 30 | | by the property owner under Chapter 41, a hearing on the protest was |
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| 26 | 31 | | conducted in which the owner offered evidence or argument, and the |
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| 27 | 32 | | appraisal review board made a determination of the protest on the |
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| 28 | 33 | | merits; |
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| 29 | 34 | | (3) the property was the subject of a previous |
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| 30 | 35 | | correction on motion of the property owner; |
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| 31 | 36 | | (4) the appraised value of the property was |
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| 32 | 37 | | established as a result of a written agreement between the property |
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| 33 | 38 | | owner or the owner's agent and the appraisal district. |
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| 34 | 39 | | (e) If the chief appraiser and the property owner do not |
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| 35 | 40 | | agree to the correction before the 15th day after the date the |
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| 36 | 41 | | motion is filed, a party bringing a motion under Subsection (c), |
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| 37 | 42 | | (c-1), or (d) is entitled on request to a hearing on and a |
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| 38 | 43 | | determination of the motion by the appraisal review board. A party |
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| 39 | 44 | | bringing a motion under this section must describe the error or |
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| 40 | 45 | | errors that the motion is seeking to correct. Not later than 15 |
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| 41 | 46 | | days before the date of the hearing, the board shall deliver written |
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| 42 | 47 | | notice of the date, time, and place of the hearing to the chief |
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| 43 | 48 | | appraiser, the property owner, and the presiding officer of the |
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| 44 | 49 | | governing body of each taxing unit in which the property is located. |
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| 45 | 50 | | The chief appraiser, the property owner, and each taxing unit are |
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| 46 | 51 | | entitled to present evidence and argument at the hearing and to |
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| 47 | 52 | | receive written notice of the board's determination of the motion. |
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| 48 | 53 | | A property owner who files the motion must comply with the payment |
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| 49 | 54 | | requirements of Section 25.26 or forfeit the right to a final |
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| 50 | 55 | | determination of the motion. |
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| 51 | 56 | | (m) The hearing on a motion under Subsection (c), (c-1), or |
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| 52 | 57 | | (d) shall be conducted in the manner provided by Subchapter C, |
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| 53 | 58 | | Chapter 41. |
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| 54 | 59 | | SECTION 2. The changes in law made by this Act apply only to |
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| 55 | 60 | | a motion to correct an appraisal roll filed on or after the |
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| 56 | 61 | | effective date of this Act. A motion to correct an appraisal roll |
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| 57 | 62 | | filed before the effective date of this Act is governed by the law |
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| 58 | 63 | | in effect on the date the motion was filed, and the former law is |
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| 59 | 64 | | continued in effect for that purpose. |
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| 60 | 65 | | SECTION 3. The changes in law made by this Act apply |
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| 61 | 66 | | beginning with the 2017 tax year. |
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| 62 | 67 | | SECTION 4. This Act takes effect September 1, 2017. |
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