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 |
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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) | ||
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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) [ |
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(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 |