| 1 | 1 | | 87R2693 SMT-F |
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| 2 | 2 | | By: Shine H.B. No. 989 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the correction of an ad valorem tax appraisal roll. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 25.25(d), Tax Code, is amended to read as |
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| 10 | 10 | | follows: |
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| 11 | 11 | | (d) At any time prior to the date the taxes become |
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| 12 | 12 | | delinquent, a property owner or the chief appraiser may file a |
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| 13 | 13 | | motion with the appraisal review board to change the appraisal roll |
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| 14 | 14 | | to correct an error, including an error regarding the unequal |
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| 15 | 15 | | appraisal or excessive market value of a property, that resulted in |
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| 16 | 16 | | an incorrect appraised value for the owner's property. However, |
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| 17 | 17 | | the error may not be corrected unless it resulted in an appraised |
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| 18 | 18 | | value that exceeds by more than: |
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| 19 | 19 | | (1) one-fourth the correct appraised value, in the |
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| 20 | 20 | | case of property that qualifies as the owner's residence homestead |
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| 21 | 21 | | under Section 11.13; or |
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| 22 | 22 | | (2) one-third the correct appraised value, in the case |
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| 23 | 23 | | of property that does not qualify as the owner's residence |
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| 24 | 24 | | homestead under Section 11.13. |
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| 25 | 25 | | SECTION 2. The change in law made by this Act applies only |
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| 26 | 26 | | to a motion to correct an appraisal roll filed on or after the |
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| 27 | 27 | | effective date of this Act. A motion to correct an appraisal roll |
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| 28 | 28 | | filed before the effective date of this Act is governed by the law |
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| 29 | 29 | | in effect on the date the motion was filed, and the former law is |
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| 30 | 30 | | continued in effect for that purpose. |
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| 31 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2021. |
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