Bill Text: TX HB2946 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the authority of an appraisal review board to direct changes in the appraisal roll for a prior year.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2017-03-23 - Referred to Ways & Means [HB2946 Detail]
Download: Texas-2017-HB2946-Introduced.html
85R8125 LHC-D | ||
By: Sanford | H.B. No. 2946 |
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relating to the authority of an appraisal review board to direct | ||
changes in the appraisal roll for a prior year. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.25(c), Tax Code, is amended to read as | ||
follows: | ||
(c) 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 for any of the five preceding years to | ||
correct: | ||
(1) clerical errors that affect a property owner's | ||
liability for a tax imposed in that tax year; | ||
(2) multiple appraisals of a property in that tax | ||
year; | ||
(3) the inclusion of property that does not exist in | ||
the form or at the location described in the appraisal roll; [ |
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(4) an error in which property is shown as owned by a | ||
person who did not own the property on January 1 of that tax year; or | ||
(5) an error in the square footage of a property | ||
described in the appraisal roll. | ||
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 September 1, 2017. |