| 1 | 1 | | 86R3758 JES-F |
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| 2 | 2 | | By: Paxton S.B. No. 2246 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the correction of an ad valorem tax appraisal roll. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 25.25(d), Tax Code, is amended to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | (d) At any time prior to the date the taxes become |
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| 12 | 12 | | delinquent, a property owner or the chief appraiser may file a |
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| 13 | 13 | | motion with the appraisal review board to change the appraisal roll |
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| 14 | 14 | | to correct an error, including an error regarding the unequal |
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| 15 | 15 | | appraisal or excessive market value of a property, that resulted in |
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| 16 | 16 | | an incorrect appraised value for the owner's property. However, |
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| 17 | 17 | | the error may not be corrected unless it resulted in an appraised |
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| 18 | 18 | | value that exceeds by more than one-third the correct appraised |
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| 19 | 19 | | value. If the appraisal roll is changed under this subsection, the |
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| 20 | 20 | | property owner must pay to each affected taxing unit a |
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| 21 | 21 | | late-correction penalty equal to 10 percent of the amount of taxes |
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| 22 | 22 | | as calculated on the basis of the corrected appraised value. |
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| 23 | 23 | | Payment of the late-correction penalty is secured by the lien that |
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| 24 | 24 | | attaches to the property under Section 32.01 and is subject to |
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| 25 | 25 | | enforced collection under Chapter 33. The roll may not be changed |
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| 26 | 26 | | under this subsection if: |
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| 27 | 27 | | (1) the property was the subject of a protest brought |
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| 28 | 28 | | by the property owner under Chapter 41, a hearing on the protest was |
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| 29 | 29 | | conducted in which the property owner offered evidence or argument, |
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| 30 | 30 | | and the appraisal review board made a determination of the protest |
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| 31 | 31 | | on the merits; or |
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| 32 | 32 | | (2) the appraised value of the property was |
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| 33 | 33 | | established as a result of a written agreement between the property |
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| 34 | 34 | | owner or the owner's agent and the appraisal district. |
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| 35 | 35 | | SECTION 2. The change in law made by this Act applies only |
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| 36 | 36 | | to a motion to correct an appraisal roll filed on or after the |
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| 37 | 37 | | effective date of this Act. A motion to correct an appraisal roll |
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| 38 | 38 | | filed before the effective date of this Act is governed by the law |
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| 39 | 39 | | in effect on the date the motion was filed, and the former law is |
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| 40 | 40 | | continued in effect for that purpose. |
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| 41 | 41 | | SECTION 3. This Act takes effect immediately if it receives |
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| 42 | 42 | | a vote of two-thirds of all the members elected to each house, as |
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| 43 | 43 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 44 | 44 | | Act does not receive the vote necessary for immediate effect, this |
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| 45 | 45 | | Act takes effect September 1, 2019. |
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