By: Meyer, et al. (Senate Sponsor - Paxton) H.B. No. 2159
(In the Senate - Received from the House May 9, 2019;
May 10, 2019, read first time and referred to Committee on Property
Tax; May 21, 2019, reported favorably by the following vote:
Yeas 4, Nays 1; May 21, 2019, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the correction of an ad valorem tax appraisal roll.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25(d), Tax Code, is amended to read as
follows:
(d) At any time prior to the date the taxes become
delinquent, a property owner or the chief appraiser may file a
motion with the appraisal review board to change the appraisal roll
to correct an error, including an error regarding the unequal
appraisal or excessive market value of a property, that resulted in
an incorrect appraised value for the owner's property. However,
the error may not be corrected unless it resulted in an appraised
value that exceeds by more than one-third the correct appraised
value. If the appraisal roll is changed under this subsection, the
property owner must pay to each affected taxing unit a
late-correction penalty equal to 10 percent of the amount of taxes
as calculated on the basis of the corrected appraised value.
Payment of the late-correction penalty is secured by the lien that
attaches to the property under Section 32.01 and is subject to
enforced collection under Chapter 33. The roll may not be changed
under this subsection if:
(1) the property was the subject of a protest brought
by the property owner under Chapter 41, a hearing on the protest was
conducted in which the property owner offered evidence or argument,
and the appraisal review board made a determination of the protest
on the merits; or
(2) the appraised value of the property was
established as a result of a written agreement between the property
owner or the owner's agent and the appraisal district.
SECTION 2. The change in law made by this Act applies only
to a motion to correct an appraisal roll filed on or after the
effective date of this Act. A motion to correct an appraisal roll
filed before the effective date of this Act is governed by the law
in effect on the date the motion was filed, and the former law is
continued in effect for that purpose.
SECTION 3. 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, 2019.
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