87R16511 SMT-F
By: Shine, Button H.B. No. 2245
Substitute the following for H.B. No. 2245:
By: Martinez Fischer C.S.H.B. No. 2245
A BILL TO BE ENTITLED
AN ACT
relating to ad valorem tax appraisal records maintained by an
appraisal district.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.02, Tax Code, is amended by adding
Subsections (c), (d), (e), and (f) to read as follows:
(c) Each appraisal record must have a unique account number.
If an appraisal district changes the account number of an appraisal
record, the appraisal district must provide written notice of the
change to the property owner as soon as practicable after the change
and provide notice of the change in the next notice of appraised
value of the property included in the record that is delivered to
the property owner under Section 25.19.
(d) This subsection does not apply to an appraisal record
for a residential property, for an improvement only, or for a
property on which a delinquent tax is due. On the written request
of a property owner, the chief appraiser shall combine contiguous
parcels or tracts of the owner's real property into a single
appraisal record. On the written request of a property owner, the
chief appraiser shall separate identifiable segments of the owner's
parcel or tract of real property into individual appraisal records.
(e) A property owner must make a request under Subsection
(d) before January 1 of the tax year for which the requested change
to the appraisal records is to be made. The request must contain a
legal description as contained in a deed sufficient to describe the
property subject to the request.
(f) If a chief appraiser refuses to combine parcels or
tracts, or separate a parcel or tract, on request of a property
owner under Subsection (d), the appraisal review board may order
the requested change on a motion filed by the property owner under
Section 25.25 or a protest filed under Chapter 41.
SECTION 2. This Act takes effect September 1, 2021.