By: Bailes, Rogers, White H.B. No. 1090
(Senate Sponsor - Nichols)
(In the Senate - Received from the House May 10, 2021;
May 11, 2021, read first time and referred to Committee on Local
Government; May 22, 2021, reported favorably by the following
vote: Yeas 8, Nays 0; May 22, 2021, sent to printer.)
Click here to see the committee vote
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of real
property that was erroneously omitted from an appraisal roll in a
previous year.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.21(a), Tax Code, is amended to read as
follows:
(a) If the chief appraiser discovers that real property was
omitted from an appraisal roll in any one of the three [five]
preceding tax years or that personal property was omitted from an
appraisal roll in one of the two preceding tax years, the chief
appraiser [he] shall appraise the property as of January 1 of each
tax year that it was omitted and enter the property and its
appraised value in the appraisal records.
SECTION 2. This Act takes effect September 1, 2021.
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