87R9050 TJB-D
By: Powell S.B. No. 1854
A BILL TO BE ENTITLED
AN ACT
relating to an appeal through binding arbitration of an appraisal
review board order determining a protest concerning a residence
homestead for which the property owner has elected to defer the
collection of ad valorem taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 41A.10, Tax Code, is amended by amending
Subsection (a) and adding Subsection (c) to read as follows:
(a) The pendency of an appeal under this chapter does not
affect the delinquency date for the taxes on the property subject to
the appeal. Except for a property owner who has elected to defer the
collection of taxes under Section 33.06 or 33.065 on the property
subject to the appeal and for which the deferral is still in effect,
a [A] property owner who appeals an appraisal review board order
under this chapter shall pay taxes on the property subject to the
appeal in an amount equal to the amount of taxes due on the portion
of the taxable value of the property that is not in dispute. If the
final determination of an appeal under this chapter decreases the
property owner's tax liability to less than the amount of taxes
paid, the taxing unit shall refund to the property owner the
difference between the amount of taxes paid and the amount of taxes
for which the property owner is liable.
(c) For the purposes of Subsection (b) of this section,
taxes are not considered delinquent on property subject to an
appeal if the property owner has elected to defer the collection of
taxes on the property under Section 33.06 or 33.065 and the deferral
is still in effect.
SECTION 2. The changes in law made by this Act apply only to
a request for binding arbitration under Chapter 41A, Tax Code, that
is filed on or after the effective date of this Act. A request for
binding arbitration under Chapter 41A, Tax Code, that is filed
before the effective date of this Act is governed by the law in
effect on the date the request is filed, and the former law is
continued in effect for that purpose.
SECTION 3. This Act takes effect September 1, 2021.