Bill Text: TX HB1815 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-06-10 - Effective on 1/1/20 [HB1815 Detail]
Download: Texas-2019-HB1815-Enrolled.html
| H.B. No. 1815 | ||
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| relating to the deadline for filing an application for an | ||
| allocation of the value of certain property for ad valorem tax | ||
| purposes. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 21.09(b), Tax Code, is amended to read as | ||
| follows: | ||
| (b) A person claiming an allocation must apply for the | ||
| allocation each year the person claims the allocation. A person | ||
| claiming an allocation must file a completed allocation application | ||
| form before May [ |
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| by the form. If the property was not on the appraisal roll in the | ||
| preceding year, the deadline for filing the allocation application | ||
| form is extended to the 30th day after the date of receipt of the | ||
| notice of appraised value required by Section 25.19(a)(3). For | ||
| good cause shown, the chief appraiser shall extend the deadline for | ||
| filing an allocation application form by written order for a period | ||
| not to exceed 30 days. | ||
| SECTION 2. This Act applies only to the allocation of the | ||
| value of property for ad valorem tax purposes for a tax year | ||
| beginning on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect January 1, 2020. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 1815 was passed by the House on April | ||
| 18, 2019, by the following vote: Yeas 147, Nays 0, 2 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 1815 was passed by the Senate on May | ||
| 21, 2019, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
