Bill Text: TX HB2906 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2017-04-12 - Left pending in committee [HB2906 Detail]
Download: Texas-2017-HB2906-Introduced.html
| 85R10539 CJC-F | ||
| By: Raymond | H.B. No. 2906 | |
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| relating to the correction of an ad valorem tax appraisal roll and | ||
| related appraisal records. | ||
| 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) and (m) to read as | ||
| follows: | ||
| (c-1) The appraisal review board, on motion of a property | ||
| owner, may direct by written order changes in the appraisal roll or | ||
| related appraisal records for the current tax year and for either of | ||
| the two preceding tax years to correct an inaccuracy in the | ||
| appraised value of the owner's tangible personal property that is | ||
| the result of an error or omission in a rendition statement or | ||
| property report filed under Chapter 22 for the applicable tax year. | ||
| The roll may not be changed under this subsection for any tax year | ||
| in which: | ||
| (1) the property owner failed to timely file the | ||
| rendition statement or property report in accordance with Section | ||
| 22.23 and was assessed a penalty under Section 22.28; | ||
| (2) 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 owner offered evidence or argument, and the | ||
| appraisal review board made a determination of the protest on the | ||
| merits; or | ||
| (3) 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. | ||
| (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 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. | ||
| (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. 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 3. This Act takes effect September 1, 2017. | ||
