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A BILL TO BE ENTITLED
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AN ACT
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relating to the correction of an ad valorem tax appraisal roll. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25(d), Tax Code, is amended to read as |
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follows: |
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(d) At any time prior to the date the taxes become |
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delinquent, a property owner or the chief appraiser may file a |
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motion with the appraisal review board to change the appraisal roll |
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to correct an error, including an error regarding the unequal |
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appraisal or excessive market value of a property, that resulted in |
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an incorrect appraised value for the owner's property. However, |
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the error may not be corrected unless it resulted in an appraised |
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value that exceeds by more than: |
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(1) one-fourth the correct appraised value, in the |
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case of property that qualifies as the owner's residence homestead |
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under Section 11.13; or |
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(2) one-third the correct appraised value, in the case |
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of property that does not qualify as the owner's residence |
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homestead under Section 11.13. |
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SECTION 2. The change in law made by this Act applies only |
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to a motion to correct an appraisal roll filed on or after the |
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effective date of this Act. A motion to correct an appraisal roll |
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filed before the effective date of this Act is governed by the law |
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in effect on the date the motion was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2021. |