Bill Text: TX HB155 | 2017 | 85th Legislature 1st Special Session | Engrossed
Bill Title: Relating to the authority of an appraisal review board to direct changes in the appraisal roll and related appraisal records if a residence homestead is sold for less than the appraised value.
Spectrum: Partisan Bill (Republican 43-1)
Status: (Engrossed - Dead) 2017-08-03 - Received from the House [HB155 Detail]
Download: Texas-2017-HB155-Engrossed.html
| By: Phelan, Springer, Raymond, Murphy, | H.B. No. 155 | |
| Guillen, et al. | ||
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| relating to the authority of an appraisal review board to direct | ||
| changes in the appraisal roll and related appraisal records if a | ||
| residence homestead is sold for less than the appraised value. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 25.25, Tax Code, is amended by adding | ||
| Subsection (c-1) and amending Subsections (e), (l), and (m) to read | ||
| as follows: | ||
| (c-1) The appraisal review board, on motion of the chief | ||
| appraiser or of a property owner, may direct by written order | ||
| changes in the appraisal roll or related records as provided by this | ||
| subsection. The board may order the appraised value of the owner's | ||
| property in the current tax year and either of the two preceding tax | ||
| years to be changed to the sales price of the property in the | ||
| current tax year if, for each tax year for which the change is to be | ||
| made: | ||
| (1) the property qualifies as that owner's residence | ||
| homestead; | ||
| (2) the sales price of the property is at least 10 | ||
| percent less than the appraised value of the property or reflects an | ||
| error in the square footage of the property described in the | ||
| appraisal roll; and | ||
| (3) the board makes a finding that the sales price | ||
| reflects the market value of the property. | ||
| (e) If the chief appraiser and the property owner do not | ||
| agree to the correction before the 15th day after the date the | ||
| motion is filed, a party bringing a motion under Subsection (c), | ||
| (c-1), or (d) is entitled on request to a hearing on and a | ||
| determination of the motion by the appraisal review board. A party | ||
| bringing a motion under this section must describe the error or | ||
| errors or other matter, including an error in the square footage of | ||
| the property described in the appraisal roll, that the motion is | ||
| seeking to correct. Not later than 15 days before the date of the | ||
| hearing, the board shall deliver written notice of the date, time, | ||
| and place of the hearing to the chief appraiser, the property owner, | ||
| and the presiding officer of the governing body of each taxing unit | ||
| in which the property is located. The chief appraiser, the property | ||
| owner, and each taxing unit are entitled to present evidence and | ||
| argument at the hearing and to receive written notice of the board's | ||
| determination of the motion. A property owner who files the motion | ||
| must comply with the payment requirements of Section 25.26 or | ||
| forfeit the right to a final determination of the motion. | ||
| (l) A motion may be filed under Subsection (c) or (c-1) | ||
| regardless of whether, for a tax year to which the motion relates, | ||
| the owner of the property protested under Chapter 41 an action | ||
| relating to the value of the property that is the subject of the | ||
| motion. | ||
| (m) The hearing on a motion under Subsection (c), (c-1), or | ||
| (d) shall be conducted in the manner provided by Subchapter C, | ||
| Chapter 41. | ||
| SECTION 2. Effective January 1, 2018, Section 25.25(e), Tax | ||
| Code, as amended by S.B. 1767, Acts of the 85th Legislature, Regular | ||
| Session, 2017, is amended to read as follows: | ||
| (e) If the chief appraiser and the property owner do not | ||
| agree to the correction before the 15th day after the date the | ||
| motion is filed, a party bringing a motion under Subsection (c), | ||
| (c-1), or (d) is entitled on request to a hearing on and a | ||
| determination of the motion by the appraisal review board. A party | ||
| bringing a motion under this section must describe the error or | ||
| errors or other matter, including an error in the square footage of | ||
| the property described in the appraisal roll, that the motion is | ||
| seeking to correct. Not later than 15 days before the date of the | ||
| hearing, the board shall deliver written notice of the date, time, | ||
| and place of the hearing to the chief appraiser, the property owner, | ||
| and the presiding officer of the governing body of each taxing unit | ||
| in which the property is located. The chief appraiser, the property | ||
| owner, and each taxing unit are entitled to present evidence and | ||
| argument at the hearing and to receive written notice of the board's | ||
| determination of the motion. The property owner is entitled to | ||
| elect to present the owner's evidence and argument before, after, | ||
| or between the cases presented by the chief appraiser and each | ||
| taxing unit. A property owner who files the motion must comply with | ||
| the payment requirements of Section 25.26 or forfeit the right to a | ||
| final determination of the motion. | ||
| SECTION 3. The changes in law made by this Act apply 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 4. 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 on the 91st day after the last day of the | ||
| legislative session. | ||
