Bill Text: TX SB2246 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the correction of an ad valorem tax appraisal roll.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-03-21 - Referred to Property Tax [SB2246 Detail]
Download: Texas-2019-SB2246-Introduced.html
| 86R3758 JES-F | ||
| By: Paxton | S.B. No. 2246 | |
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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(d), Tax Code, is amended 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, including an error regarding the unequal | ||
| appraisal or excessive market value of a property, 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 one-third the correct appraised | ||
| value. If the appraisal roll is changed under 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 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. | ||
