By: Bettencourt S.B. No. 945
(Murphy)
A BILL TO BE ENTITLED
AN ACT
relating to the authority of the chief appraiser of an appraisal
district to correct an ad valorem tax appraisal roll.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25(b), Tax Code, is amended to read as
follows:
(b) The chief appraiser may change the appraisal roll at any
time to correct a name or address, a determination of ownership, a
description of property, multiple appraisals of a property, an
erroneous denial or cancellation of any exemption authorized by
Section 11.13 if the applicant or recipient is disabled or is 65 or
older or an exemption authorized by Section 11.13(q), 11.131, or
11.22, or a clerical error or other inaccuracy as prescribed by
board rule that does not increase the amount of tax
liability. Before the 10th day after the end of each calendar
quarter, the chief appraiser shall submit to the appraisal review
board and to the board of directors of the appraisal district a
written report of each change made under this subsection that
decreases the tax liability of the owner of the property. The
report must include:
(1) a description of each property; and
(2) the name of the owner of that property.
SECTION 2. 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, 2017.