87R2693 SMT-F
By: Shine H.B. No. 989
A BILL TO BE ENTITLED
AN ACT
relating to the correction of an ad valorem tax appraisal roll.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25(d), Tax Code, is amended to read as
follows:
(d) At any time prior to the date the taxes become
delinquent, a property owner or the chief appraiser may file a
motion with the appraisal review board to change the appraisal roll
to correct an error, including an error regarding the unequal
appraisal or excessive market value of a property, that resulted in
an incorrect appraised value for the owner's property. However,
the error may not be corrected unless it resulted in an appraised
value that exceeds by more than:
(1) one-fourth the correct appraised value, in the
case of property that qualifies as the owner's residence homestead
under Section 11.13; or
(2) one-third the correct appraised value, in the case
of property that does not qualify as the owner's residence
homestead under Section 11.13.
SECTION 2. The change in law made by this Act applies only
to a motion to correct an appraisal roll filed on or after the
effective date of this Act. A motion to correct an appraisal roll
filed before the effective date of this Act is governed by the law
in effect on the date the motion was filed, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2021.