By: Powell S.B. No. 1854
(In the Senate - Filed March 12, 2021; March 26, 2021, read
first time and referred to Committee on Local Government;
April 29, 2021, reported favorably by the following vote: Yeas 5,
Nays 0; April 29, 2021, sent to printer.)
Click here to see the committee vote
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.
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