| 1 | | - | H.B. No. 2159 |
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| 1 | + | By: Meyer, et al. (Senate Sponsor - Paxton) H.B. No. 2159 |
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| 2 | + | (In the Senate - Received from the House May 9, 2019; |
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| 3 | + | May 10, 2019, read first time and referred to Committee on Property |
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| 4 | + | Tax; May 21, 2019, reported favorably by the following vote: |
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| 5 | + | Yeas 4, Nays 1; May 21, 2019, sent to printer.) |
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| 6 | + | Click here to see the committee vote |
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| 12 | | - | to correct an error that resulted in an incorrect appraised value |
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| 13 | | - | for the owner's property. However, the error may not be corrected |
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| 14 | | - | unless it resulted in an appraised value that exceeds by more than: |
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| 15 | | - | (1) one-fourth the correct appraised value, in the |
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| 16 | | - | case of property that qualifies as the owner's residence homestead |
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| 17 | | - | under Section 11.13; or |
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| 18 | | - | (2) one-third the correct appraised value, in the case |
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| 19 | | - | of property that does not qualify as the owner's residence |
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| 20 | | - | homestead under Section 11.13. |
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| 21 | | - | (d-1) If the appraisal roll is changed under Subsection (d) |
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| 22 | | - | [this subsection], the property owner must pay to each affected |
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| 23 | | - | taxing unit a late-correction penalty equal to 10 percent of the |
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| 24 | | - | amount of taxes as calculated on the basis of the corrected |
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| 25 | | - | appraised value. Payment of the late-correction penalty is secured |
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| 26 | | - | by the lien that attaches to the property under Section 32.01 and is |
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| 27 | | - | subject to enforced collection under Chapter 33. The roll may not |
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| 28 | | - | be changed under Subsection (d) [this subsection] if: |
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| 18 | + | to correct an error, including an error regarding the unequal |
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| 19 | + | appraisal or excessive market value of a property, that resulted in |
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| 20 | + | an incorrect appraised value for the owner's property. However, |
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| 21 | + | the error may not be corrected unless it resulted in an appraised |
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| 22 | + | value that exceeds by more than one-third the correct appraised |
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| 23 | + | value. If the appraisal roll is changed under this subsection, the |
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| 24 | + | property owner must pay to each affected taxing unit a |
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| 25 | + | late-correction penalty equal to 10 percent of the amount of taxes |
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| 26 | + | as calculated on the basis of the corrected appraised value. |
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| 27 | + | Payment of the late-correction penalty is secured by the lien that |
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| 28 | + | attaches to the property under Section 32.01 and is subject to |
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| 29 | + | enforced collection under Chapter 33. The roll may not be changed |
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| 30 | + | under this subsection if: |
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| 29 | 31 | | (1) the property was the subject of a protest brought |
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| 30 | 32 | | by the property owner under Chapter 41, a hearing on the protest was |
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| 31 | 33 | | conducted in which the property owner offered evidence or argument, |
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| 32 | 34 | | and the appraisal review board made a determination of the protest |
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| 33 | 35 | | on the merits; or |
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| 34 | 36 | | (2) the appraised value of the property was |
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| 35 | 37 | | established as a result of a written agreement between the property |
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| 36 | 38 | | owner or the owner's agent and the appraisal district. |
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| 37 | 39 | | SECTION 2. The change in law made by this Act applies only |
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| 38 | 40 | | to a motion to correct an appraisal roll filed on or after the |
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| 39 | 41 | | effective date of this Act. A motion to correct an appraisal roll |
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| 40 | 42 | | filed before the effective date of this Act is governed by the law |
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| 41 | 43 | | in effect on the date the motion was filed, and the former law is |
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| 42 | 44 | | continued in effect for that purpose. |
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| 43 | 45 | | SECTION 3. This Act takes effect immediately if it receives |
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| 44 | 46 | | a vote of two-thirds of all the members elected to each house, as |
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| 45 | 47 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 46 | 48 | | Act does not receive the vote necessary for immediate effect, this |
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| 47 | 49 | | Act takes effect September 1, 2019. |
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| 48 | | - | ______________________________ ______________________________ |
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| 49 | | - | President of the Senate Speaker of the House |
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| 50 | | - | I certify that H.B. No. 2159 was passed by the House on May 9, |
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| 51 | | - | 2019, by the following vote: Yeas 126, Nays 2, 2 present, not |
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| 52 | | - | voting; and that the House concurred in Senate amendments to H.B. |
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| 53 | | - | No. 2159 on May 24, 2019, by the following vote: Yeas 141, Nays 0, |
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| 54 | | - | 2 present, not voting. |
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| 55 | | - | ______________________________ |
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| 56 | | - | Chief Clerk of the House |
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| 57 | | - | I certify that H.B. No. 2159 was passed by the Senate, with |
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| 58 | | - | amendments, on May 22, 2019, by the following vote: Yeas 28, Nays |
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| 59 | | - | 3. |
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| 60 | | - | ______________________________ |
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| 61 | | - | Secretary of the Senate |
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| 62 | | - | APPROVED: __________________ |
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| 63 | | - | Date |
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| 64 | | - | __________________ |
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| 65 | | - | Governor |
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| 50 | + | * * * * * |
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