Texas 2021 - 87th Regular

Texas Senate Bill SB1421 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	S.B. No. 1421
	1	+	By: Bettencourt S.B. No. 1421
	2	+	(Thierry)
2	3
3	4
	5	+	A BILL TO BE ENTITLED
4	6		AN ACT
5	7		relating to the correction of an ad valorem tax appraisal roll and
6		-	to related appraisal records.
	8	+	related appraisal records.
7	9		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
8	10		SECTION 1. Section 25.25, Tax Code, is amended by adding
9	11		Subsection (c-1) and amending Subsections (e) and (m) to read as
10	12		follows:
11	13		(c-1) The appraisal review board, on motion of the chief
12	14		appraiser or of a property owner, may direct by written order
13	15		changes in the appraisal roll or related appraisal records for the
14	16		current tax year and for either of the two preceding tax years to
15	17		correct an inaccuracy in the appraised value of the owner's
16	18		tangible personal property that is the result of an error or
17	19		omission in a rendition statement or property report filed under
18	20		Chapter 22 for the applicable tax year. The roll may not be changed
19	21		under this subsection for any tax year in which:
20	22		(1) the property owner failed to timely file the
21	23		rendition statement or property report in accordance with Section
22	24		22.23 and was assessed a penalty under Section 22.28;
23	25		(2) the property was the subject of a protest brought
24	26		by the property owner under Chapter 41, a hearing on the protest was
25	27		conducted in which the owner offered evidence or argument, and the
26	28		appraisal review board made a determination of the protest on the
27	29		merits;
28	30		(3) the property was the subject of a previous motion
29	31		filed by the property owner under this section and the chief
30	32		appraiser and the owner agreed to the correction, the appraisal
31	33		review board determined the motion, or the appraisal review board
32	34		determined that the owner forfeited the right to a final
33	35		determination of the motion for failing to comply with the
34	36		prepayment requirements of Section 25.26; or
35	37		(4) the appraised value of the property was
36	38		established as a result of a written agreement between the property
37	39		owner or the owner's agent and the appraisal district.
38	40		(e) If the chief appraiser and the property owner do not
39	41		agree to the correction before the 15th day after the date the
40	42		motion is filed, a party bringing a motion under Subsection (c),
41	43		(c-1), or (d) is entitled on request to a hearing on and a
42	44		determination of the motion by the appraisal review board. A party
43	45		bringing a motion under this section must describe the error or
44	46		errors that the motion is seeking to correct. Not later than 15
45	47		days before the date of the hearing, the board shall deliver written
46	48		notice of the date, time, and place of the hearing to the chief
47	49		appraiser, the property owner, and the presiding officer of the
48	50		governing body of each taxing unit in which the property is located.
49	51		The chief appraiser, the property owner, and each taxing unit are
50	52		entitled to present evidence and argument at the hearing and to
51	53		receive written notice of the board's determination of the motion.
52	54		The property owner is entitled to elect to present the owner's
53	55		evidence and argument before, after, or between the cases presented
54	56		by the chief appraiser and each taxing unit. A property owner who
55	57		files the motion must comply with the payment requirements of
56	58		Section 25.26 or forfeit the right to a final determination of the
57	59		motion.
58	60		(m) The hearing on a motion under Subsection (c), (c-1), or
59	61		(d) shall be conducted in the manner provided by Subchapter C,
60	62		Chapter 41.
61		-	SECTION 2. Sections 41.413(d) and (e), Tax Code, are
62		-	amended to read as follows:
63		-	(d) An [A property] owner of real property shall send to a
64		-	person leasing property under a contract described by Subsection
65		-	(b) [this section] a copy of any notice of appraised value of the
66		-	property received by the property owner. The property owner must
67		-	send the notice not later than the 10th day after the date the
68		-	property owner receives the notice. Failure of the property owner
69		-	to send a copy of the notice to the person leasing the property does
70		-	not affect the time within which the person leasing the property may
71		-	protest the appraised value. This subsection does not apply if the
72		-	property owner and the person leasing the property have agreed in
73		-	the contract to waive the requirements of this subsection or that
74		-	the person leasing the property will not protest the appraised
75		-	value of the property.
76		-	(e) A person leasing real property under a contract
77		-	described by Subsection (b) [this section] may request that the
78		-	chief appraiser of the appraisal district in which the property is
79		-	located send the notice described by Subsection (d) to the person.
80		-	Except as provided by Subsection (f), the chief appraiser shall
81		-	send the notice to the person leasing the property not later than
82		-	the fifth day after the date the notice is sent to the property
83		-	owner if the person demonstrates that the person is contractually
84		-	obligated to reimburse the property owner for the taxes imposed on
85		-	the property.
86		-	SECTION 3. The changes in law made by this Act to Section
87		-	41.413(d) and (e), Tax Code, apply only to a notice of appraised
88		-	value received by a property owner on or after the effective date of
89		-	this Act.
90		-	SECTION 4. The changes in law made by this Act apply only to
	63	+	SECTION 2. The changes in law made by this Act apply only to
91	64		a motion to correct an appraisal roll filed on or after the
92	65		effective date of this Act. A motion to correct an appraisal roll
93	66		filed before the effective date of this Act is governed by the law
94	67		in effect on the date the motion was filed, and the former law is
95	68		continued in effect for that purpose.
96		-	SECTION 5. This Act takes effect September 1, 2021.
97		-	______________________________ ______________________________
98		-	President of the Senate Speaker of the House
99		-	I hereby certify that S.B. No. 1421 passed the Senate on
100		-	May 5, 2021, by the following vote: Yeas 31, Nays 0; and that the
101		-	Senate concurred in House amendment on May 28, 2021, by the
102		-	following vote: Yeas 31, Nays 0.
103		-	______________________________
104		-	Secretary of the Senate
105		-	I hereby certify that S.B. No. 1421 passed the House, with
106		-	amendment, on May 24, 2021, by the following vote: Yeas 141,
107		-	Nays 0, one present not voting.
108		-	______________________________
109		-	Chief Clerk of the House
110		-	Approved:
111		-	______________________________
112		-	Date
113		-	______________________________
114		-	Governor
	69	+	SECTION 3. This Act takes effect September 1, 2021.