Bill Text: TX HB2159 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the correction of an ad valorem tax appraisal roll.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Passed) 2019-06-14 - Effective immediately [HB2159 Detail]

Download: Texas-2019-HB2159-Enrolled.html
 
 
  H.B. No. 2159
 
 
 
 
AN ACT
  relating to the correction of an ad valorem tax appraisal roll.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 25.25, Tax Code, is amended by amending
  Subsection (d) and adding Subsection (d-1) to read as follows:
         (d)  At any time prior to the date the taxes become
  delinquent, a property owner or the chief appraiser may file a
  motion with the appraisal review board to change the appraisal roll
  to correct an error that resulted in an incorrect appraised value
  for the owner's property.  However, the error may not be corrected
  unless it resulted in an appraised value that exceeds by more than:
               (1)  one-fourth the correct appraised value, in the
  case of property that qualifies as the owner's residence homestead
  under Section 11.13; or
               (2)  one-third the correct appraised value, in the case
  of property that does not qualify as the owner's residence
  homestead under Section 11.13.
         (d-1)  If the appraisal roll is changed under Subsection (d)
  [this subsection], the property owner must pay to each affected
  taxing unit a late-correction penalty equal to 10 percent of the
  amount of taxes as calculated on the basis of the corrected
  appraised value.  Payment of the late-correction penalty is secured
  by the lien that attaches to the property under Section 32.01 and is
  subject to enforced collection under Chapter 33.  The roll may not
  be changed under Subsection (d) [this subsection] if:
               (1)  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 property owner offered evidence or argument,
  and the appraisal review board made a determination of the protest
  on the merits; or
               (2)  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.
         SECTION 2.  The change in law made by this Act applies 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 3.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 2159 was passed by the House on May 9,
  2019, by the following vote:  Yeas 126, Nays 2, 2 present, not
  voting; and that the House concurred in Senate amendments to H.B.
  No. 2159 on May 24, 2019, by the following vote:  Yeas 141, Nays 0,
  2 present, not voting.
 
  ______________________________
  Chief Clerk of the House  
 
         I certify that H.B. No. 2159 was passed by the Senate, with
  amendments, on May 22, 2019, by the following vote:  Yeas 28, Nays
  3.
 
  ______________________________
  Secretary of the Senate  
  APPROVED: __________________
                  Date      
   
           __________________
                Governor      
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