| 1 | 1 | | 87R851 CJC-F |
|---|
| 2 | 2 | | By: Raymond H.B. No. 1628 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the correction of an ad valorem tax appraisal roll and |
|---|
| 8 | 8 | | related appraisal records. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Section 25.25, Tax Code, is amended by adding |
|---|
| 11 | 11 | | Subsection (c-1) and amending Subsections (e) and (m) to read as |
|---|
| 12 | 12 | | follows: |
|---|
| 13 | 13 | | (c-1) The appraisal review board, on motion of the chief |
|---|
| 14 | 14 | | appraiser or of a property owner, may direct by written order |
|---|
| 15 | 15 | | changes in the appraisal roll or related appraisal records for the |
|---|
| 16 | 16 | | current tax year and for either of the two preceding tax years to |
|---|
| 17 | 17 | | correct an inaccuracy in the appraised value of the owner's |
|---|
| 18 | 18 | | tangible personal property that is the result of an error or |
|---|
| 19 | 19 | | omission in a rendition statement or property report filed under |
|---|
| 20 | 20 | | Chapter 22 for the applicable tax year. The roll may not be changed |
|---|
| 21 | 21 | | under this subsection for any tax year in which: |
|---|
| 22 | 22 | | (1) the property owner failed to timely file the |
|---|
| 23 | 23 | | rendition statement or property report in accordance with Section |
|---|
| 24 | 24 | | 22.23 and was assessed a penalty under Section 22.28; |
|---|
| 25 | 25 | | (2) the property was the subject of a protest brought |
|---|
| 26 | 26 | | by the property owner under Chapter 41, a hearing on the protest was |
|---|
| 27 | 27 | | conducted in which the owner offered evidence or argument, and the |
|---|
| 28 | 28 | | appraisal review board made a determination of the protest on the |
|---|
| 29 | 29 | | merits; |
|---|
| 30 | 30 | | (3) the property was the subject of a previous motion |
|---|
| 31 | 31 | | filed by the property owner under this section and the chief |
|---|
| 32 | 32 | | appraiser and the owner agreed to the correction, the appraisal |
|---|
| 33 | 33 | | review board determined the motion, or the appraisal review board |
|---|
| 34 | 34 | | determined that the owner forfeited the right to a final |
|---|
| 35 | 35 | | determination of the motion for failing to comply with the |
|---|
| 36 | 36 | | prepayment requirements of Section 25.26; or |
|---|
| 37 | 37 | | (4) the appraised value of the property was |
|---|
| 38 | 38 | | established as a result of a written agreement between the property |
|---|
| 39 | 39 | | owner or the owner's agent and the appraisal district. |
|---|
| 40 | 40 | | (e) If the chief appraiser and the property owner do not |
|---|
| 41 | 41 | | agree to the correction before the 15th day after the date the |
|---|
| 42 | 42 | | motion is filed, a party bringing a motion under Subsection (c), |
|---|
| 43 | 43 | | (c-1), or (d) is entitled on request to a hearing on and a |
|---|
| 44 | 44 | | determination of the motion by the appraisal review board. A party |
|---|
| 45 | 45 | | bringing a motion under this section must describe the error or |
|---|
| 46 | 46 | | errors that the motion is seeking to correct. Not later than 15 |
|---|
| 47 | 47 | | days before the date of the hearing, the board shall deliver written |
|---|
| 48 | 48 | | notice of the date, time, and place of the hearing to the chief |
|---|
| 49 | 49 | | appraiser, the property owner, and the presiding officer of the |
|---|
| 50 | 50 | | governing body of each taxing unit in which the property is located. |
|---|
| 51 | 51 | | The chief appraiser, the property owner, and each taxing unit are |
|---|
| 52 | 52 | | entitled to present evidence and argument at the hearing and to |
|---|
| 53 | 53 | | receive written notice of the board's determination of the motion. |
|---|
| 54 | 54 | | The property owner is entitled to elect to present the owner's |
|---|
| 55 | 55 | | evidence and argument before, after, or between the cases presented |
|---|
| 56 | 56 | | by the chief appraiser and each taxing unit. A property owner who |
|---|
| 57 | 57 | | files the motion must comply with the payment requirements of |
|---|
| 58 | 58 | | Section 25.26 or forfeit the right to a final determination of the |
|---|
| 59 | 59 | | motion. |
|---|
| 60 | 60 | | (m) The hearing on a motion under Subsection (c), (c-1), or |
|---|
| 61 | 61 | | (d) shall be conducted in the manner provided by Subchapter C, |
|---|
| 62 | 62 | | Chapter 41. |
|---|
| 63 | 63 | | SECTION 2. The changes in law made by this Act apply only to |
|---|
| 64 | 64 | | a motion to correct an appraisal roll filed on or after the |
|---|
| 65 | 65 | | effective date of this Act. A motion to correct an appraisal roll |
|---|
| 66 | 66 | | filed before the effective date of this Act is governed by the law |
|---|
| 67 | 67 | | in effect on the date the motion was filed, and the former law is |
|---|
| 68 | 68 | | continued in effect for that purpose. |
|---|
| 69 | 69 | | SECTION 3. This Act takes effect September 1, 2021. |
|---|