| 4 | 6 | | AN ACT |
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| 5 | 7 | | relating to an appeal through binding arbitration of an appraisal |
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| 6 | 8 | | review board order determining a protest concerning a residence |
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| 7 | 9 | | homestead for which the property owner has elected to defer the |
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| 8 | 10 | | collection of ad valorem taxes. |
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| 9 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 12 | | SECTION 1. Section 41A.10, Tax Code, is amended by amending |
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| 11 | 13 | | Subsection (a) and adding Subsection (c) to read as follows: |
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| 12 | 14 | | (a) The pendency of an appeal under this chapter does not |
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| 13 | 15 | | affect the delinquency date for the taxes on the property subject to |
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| 14 | 16 | | the appeal. Except for a property owner who has elected to defer |
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| 15 | 17 | | the collection of taxes under Section 33.06 or 33.065 on the |
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| 16 | 18 | | property subject to the appeal and for which the deferral is still |
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| 17 | 19 | | in effect, a [A] property owner who appeals an appraisal review |
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| 18 | 20 | | board order under this chapter shall pay taxes on the property |
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| 19 | 21 | | subject to the appeal in an amount equal to the amount of taxes due |
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| 20 | 22 | | on the portion of the taxable value of the property that is not in |
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| 21 | 23 | | dispute. If the final determination of an appeal under this chapter |
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| 22 | 24 | | decreases the property owner's tax liability to less than the |
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| 23 | 25 | | amount of taxes paid, the taxing unit shall refund to the property |
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| 24 | 26 | | owner the difference between the amount of taxes paid and the amount |
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| 25 | 27 | | of taxes for which the property owner is liable. |
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| 26 | 28 | | (c) For the purposes of Subsection (b) of this section, |
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| 27 | 29 | | taxes are not considered delinquent on property subject to an |
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| 28 | 30 | | appeal if the property owner has elected to defer the collection of |
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| 29 | 31 | | taxes on the property under Section 33.06 or 33.065 and the deferral |
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| 30 | 32 | | is still in effect. |
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| 31 | 33 | | SECTION 2. The changes in law made by this Act apply only to |
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| 32 | 34 | | a request for binding arbitration under Chapter 41A, Tax Code, that |
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| 33 | 35 | | is filed on or after the effective date of this Act. A request for |
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| 34 | 36 | | binding arbitration under Chapter 41A, Tax Code, that is filed |
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| 35 | 37 | | before the effective date of this Act is governed by the law in |
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| 36 | 38 | | effect on the date the request is filed, and the former law is |
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| 37 | 39 | | continued in effect for that purpose. |
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| 38 | 40 | | SECTION 3. This Act takes effect September 1, 2021. |
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| 39 | | - | ______________________________ ______________________________ |
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| 40 | | - | President of the Senate Speaker of the House |
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| 41 | | - | I hereby certify that S.B. No. 1854 passed the Senate on |
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| 42 | | - | May 5, 2021, by the following vote: Yeas 31, Nays 0. |
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| 43 | | - | ______________________________ |
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| 44 | | - | Secretary of the Senate |
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| 45 | | - | I hereby certify that S.B. No. 1854 passed the House on |
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| 46 | | - | May 26, 2021, by the following vote: Yeas 146, Nays 1, two present |
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| 47 | | - | not voting. |
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| 48 | | - | ______________________________ |
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| 49 | | - | Chief Clerk of the House |
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| 50 | | - | Approved: |
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| 51 | | - | ______________________________ |
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| 52 | | - | Date |
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| 53 | | - | ______________________________ |
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| 54 | | - | Governor |
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