Texas House Bill HB1628

Texas 2021 - 87th Regular

Caption

Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.

Impact

One major impact of HB1628 is to provide property owners with an additional avenue to seek corrections in their property tax assessments, thereby potentially leading to fairer appraisals. The bill carries implications for property owners who may have been penalized for late submissions and aligns the framework for appraisal corrections with standard practices. This could create a more equitable system for tax assessments, reducing financial burdens on property owners when errors occur.

Summary

House Bill 1628 is designed to amend the Tax Code pertaining to the correction of ad valorem tax appraisal rolls and related appraisal records. The bill introduces a new provision that allows the appraisal review board to direct changes in the appraisal roll upon a motion by the chief appraiser or a property owner. The corrections can apply to the current tax year and up to two preceding years, but are limited by specific circumstances, such as previous protests or agreements that have established the appraised value.

Contention

However, the bill may generate some debate regarding the limits it places on amending appraisals. Critics might argue that it does not go far enough in protecting property owners who encounter erroneous appraisals as a result of complex filing requirements. Additionally, there may be concerns about the administrative burden placed on the appraisal review boards in processing these corrections efficiently, particularly given that a hearing is required if the parties cannot reach an agreement within a stipulated timeframe.