S.B. No. 1421
AN ACT
relating to the correction of an ad valorem tax appraisal roll and
to related appraisal records.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25, Tax Code, is amended by adding
Subsection (c-1) and amending Subsections (e) and (m) to read as
follows:
(c-1) The appraisal review board, on motion of the chief
appraiser or of a property owner, may direct by written order
changes in the appraisal roll or related appraisal records for the
current tax year and for either of the two preceding tax years to
correct an inaccuracy in the appraised value of the owner's
tangible personal property that is the result of an error or
omission in a rendition statement or property report filed under
Chapter 22 for the applicable tax year. The roll may not be changed
under this subsection for any tax year in which:
(1) the property owner failed to timely file the
rendition statement or property report in accordance with Section
22.23 and was assessed a penalty under Section 22.28;
(2) the property was the subject of a protest brought
by the property owner under Chapter 41, a hearing on the protest was
conducted in which the owner offered evidence or argument, and the
appraisal review board made a determination of the protest on the
merits;
(3) the property was the subject of a previous motion
filed by the property owner under this section and the chief
appraiser and the owner agreed to the correction, the appraisal
review board determined the motion, or the appraisal review board
determined that the owner forfeited the right to a final
determination of the motion for failing to comply with the
prepayment requirements of Section 25.26; or
(4) the appraised value of the property was
established as a result of a written agreement between the property
owner or the owner's agent and the appraisal district.
(e) If the chief appraiser and the property owner do not
agree to the correction before the 15th day after the date the
motion is filed, a party bringing a motion under Subsection (c),
(c-1), or (d) is entitled on request to a hearing on and a
determination of the motion by the appraisal review board. A party
bringing a motion under this section must describe the error or
errors that the motion is seeking to correct. Not later than 15
days before the date of the hearing, the board shall deliver written
notice of the date, time, and place of the hearing to the chief
appraiser, the property owner, and the presiding officer of the
governing body of each taxing unit in which the property is located.
The chief appraiser, the property owner, and each taxing unit are
entitled to present evidence and argument at the hearing and to
receive written notice of the board's determination of the motion.
The property owner is entitled to elect to present the owner's
evidence and argument before, after, or between the cases presented
by the chief appraiser and each taxing unit. A property owner who
files the motion must comply with the payment requirements of
Section 25.26 or forfeit the right to a final determination of the
motion.
(m) The hearing on a motion under Subsection (c), (c-1), or
(d) shall be conducted in the manner provided by Subchapter C,
Chapter 41.
SECTION 2. Sections 41.413(d) and (e), Tax Code, are
amended to read as follows:
(d) An [A property] owner of real property shall send to a
person leasing property under a contract described by Subsection
(b) [this section] a copy of any notice of appraised value of the
property received by the property owner. The property owner must
send the notice not later than the 10th day after the date the
property owner receives the notice. Failure of the property owner
to send a copy of the notice to the person leasing the property does
not affect the time within which the person leasing the property may
protest the appraised value. This subsection does not apply if the
property owner and the person leasing the property have agreed in
the contract to waive the requirements of this subsection or that
the person leasing the property will not protest the appraised
value of the property.
(e) A person leasing real property under a contract
described by Subsection (b) [this section] may request that the
chief appraiser of the appraisal district in which the property is
located send the notice described by Subsection (d) to the person.
Except as provided by Subsection (f), the chief appraiser shall
send the notice to the person leasing the property not later than
the fifth day after the date the notice is sent to the property
owner if the person demonstrates that the person is contractually
obligated to reimburse the property owner for the taxes imposed on
the property.
SECTION 3. The changes in law made by this Act to Section
41.413(d) and (e), Tax Code, apply only to a notice of appraised
value received by a property owner on or after the effective date of
this Act.
SECTION 4. The changes in law made by this Act apply 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 5. This Act takes effect September 1, 2021.
______________________________ ______________________________
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1421 passed the Senate on
May 5, 2021, by the following vote: Yeas 31, Nays 0; and that the
Senate concurred in House amendment on May 28, 2021, by the
following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
I hereby certify that S.B. No. 1421 passed the House, with
amendment, on May 24, 2021, by the following vote: Yeas 141,
Nays 0, one present not voting.
______________________________
Chief Clerk of the House
Approved:
______________________________
Date
______________________________
Governor