87R4784 RDS-D
By: White H.B. No. 984
A BILL TO BE ENTITLED
AN ACT
relating to the appraisal for ad valorem tax purposes of certain
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, Tax Code, is amended to read as
follows:
Sec. 25.21. OMITTED PROPERTY. (a) If the chief appraiser
discovers that real property was omitted from an appraisal roll in
any one of the 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 may, or shall if otherwise required by
law, [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.
(b) If the chief appraiser enters the property in the
appraisal records under Subsection (a), the entry must [The entry
shall] show that the appraisal is for property that was omitted from
an appraisal roll in a prior year and must [shall] indicate the year
and the appraised value for each year.
SECTION 2. This Act takes effect September 1, 2021.