Texas 2017 - 85th 1st C.S.

Texas House Bill HB155 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
	1	+	85S10485 CJC-F
1	2		By: Phelan, Springer, Raymond, Murphy, H.B. No. 155
2	3		Guillen, et al.
3	4
4	5
5	6		A BILL TO BE ENTITLED
6	7		AN ACT
7	8		relating to the authority of an appraisal review board to direct
8	9		changes in the appraisal roll and related appraisal records if a
9	10		residence homestead is sold for less than the appraised value.
10	11		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	12		SECTION 1. Section 25.25, Tax Code, is amended by adding
12	13		Subsection (c-1) and amending Subsections (e), (l), and (m) to read
13	14		as follows:
14	15		(c-1) The appraisal review board, on motion of the chief
15	16		appraiser or of a property owner, may direct by written order
16	17		changes in the appraisal roll or related records as provided by this
17	18		subsection. The board may order the appraised value of the owner's
18	19		property in the current tax year and either of the two preceding tax
19	20		years to be changed to the sales price of the property in the
20	21		current tax year if, for each tax year for which the change is to be
21	22		made:
22	23		(1) the property qualifies as that owner's residence
23	24		homestead;
24	25		(2) the sales price of the property is at least 10
25		-	percent less than the appraised value of the property or reflects an
26		-	error in the square footage of the property described in the
27		-	appraisal roll; and
	26	+	percent less than the appraised value of the property; and
28	27		(3) the board makes a finding that the sales price
29	28		reflects the market value of the property.
30	29		(e) If the chief appraiser and the property owner do not
31	30		agree to the correction before the 15th day after the date the
32	31		motion is filed, a party bringing a motion under Subsection (c),
33	32		(c-1), or (d) is entitled on request to a hearing on and a
34	33		determination of the motion by the appraisal review board. A party
35	34		bringing a motion under this section must describe the error or
36		-	errors or other matter, including an error in the square footage of
37		-	the property described in the appraisal roll, that the motion is
38		-	seeking to correct. Not later than 15 days before the date of the
39		-	hearing, the board shall deliver written notice of the date, time,
40		-	and place of the hearing to the chief appraiser, the property owner,
41		-	and the presiding officer of the governing body of each taxing unit
42		-	in which the property is located. The chief appraiser, the property
43		-	owner, and each taxing unit are entitled to present evidence and
44		-	argument at the hearing and to receive written notice of the board's
	35	+	errors or other matter that the motion is seeking to correct. Not
	36	+	later than 15 days before the date of the hearing, the board shall
	37	+	deliver written notice of the date, time, and place of the hearing
	38	+	to the chief appraiser, the property owner, and the presiding
	39	+	officer of the governing body of each taxing unit in which the
	40	+	property is located. The chief appraiser, the property owner, and
	41	+	each taxing unit are entitled to present evidence and argument at
	42	+	the hearing and to receive written notice of the board's
45	43		determination of the motion. A property owner who files the motion
46	44		must comply with the payment requirements of Section 25.26 or
47	45		forfeit the right to a final determination of the motion.
48	46		(l) A motion may be filed under Subsection (c) or (c-1)
49	47		regardless of whether, for a tax year to which the motion relates,
50	48		the owner of the property protested under Chapter 41 an action
51	49		relating to the value of the property that is the subject of the
52	50		motion.
53	51		(m) The hearing on a motion under Subsection (c), (c-1), or
54	52		(d) shall be conducted in the manner provided by Subchapter C,
55	53		Chapter 41.
56	54		SECTION 2. Effective January 1, 2018, Section 25.25(e), Tax
57	55		Code, as amended by S.B. 1767, Acts of the 85th Legislature, Regular
58	56		Session, 2017, is amended to read as follows:
59	57		(e) If the chief appraiser and the property owner do not
60	58		agree to the correction before the 15th day after the date the
61	59		motion is filed, a party bringing a motion under Subsection (c),
62	60		(c-1), or (d) is entitled on request to a hearing on and a
63	61		determination of the motion by the appraisal review board. A party
64	62		bringing a motion under this section must describe the error or
65		-	errors or other matter, including an error in the square footage of
66		-	the property described in the appraisal roll, that the motion is
67		-	seeking to correct. Not later than 15 days before the date of the
68		-	hearing, the board shall deliver written notice of the date, time,
69		-	and place of the hearing to the chief appraiser, the property owner,
70		-	and the presiding officer of the governing body of each taxing unit
71		-	in which the property is located. The chief appraiser, the property
72		-	owner, and each taxing unit are entitled to present evidence and
73		-	argument at the hearing and to receive written notice of the board's
	63	+	errors or other matter that the motion is seeking to correct. Not
	64	+	later than 15 days before the date of the hearing, the board shall
	65	+	deliver written notice of the date, time, and place of the hearing
	66	+	to the chief appraiser, the property owner, and the presiding
	67	+	officer of the governing body of each taxing unit in which the
	68	+	property is located. The chief appraiser, the property owner, and
	69	+	each taxing unit are entitled to present evidence and argument at
	70	+	the hearing and to receive written notice of the board's
74	71		determination of the motion. The property owner is entitled to
75	72		elect to present the owner's evidence and argument before, after,
76	73		or between the cases presented by the chief appraiser and each
77	74		taxing unit. A property owner who files the motion must comply with
78	75		the payment requirements of Section 25.26 or forfeit the right to a
79	76		final determination of the motion.
80	77		SECTION 3. The changes in law made by this Act apply only to
81	78		a motion to correct an appraisal roll filed on or after the
82	79		effective date of this Act. A motion to correct an appraisal roll
83	80		filed before the effective date of this Act is governed by the law
84	81		in effect on the date the motion was filed, and the former law is
85	82		continued in effect for that purpose.
86	83		SECTION 4. This Act takes effect immediately if it receives
87	84		a vote of two-thirds of all the members elected to each house, as
88	85		provided by Section 39, Article III, Texas Constitution. If this
89	86		Act does not receive the vote necessary for immediate effect, this
90	87		Act takes effect on the 91st day after the last day of the
91	88		legislative session.