Bill Text: TX HB494 | 2021-2022 | 87th Legislature | Introduced

Texas House Bill 494 (Prior Session Legislation)

Introduced

Bill Title: Relating to the appraisal for ad valorem tax purposes of certain property that was erroneously omitted from an appraisal roll in a previous year.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2021-02-25 - Referred to Ways & Means [HB494 Detail]

Download: Texas-2021-HB494-Introduced.html



	By: White	H.B. No. 494



	A BILL TO BE ENTITLED
	AN ACT
	relating to the appraisal for ad valorem tax purposes of certain
	property that was erroneously omitted from an appraisal roll in a
	previous year.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 25.21, Tax Code, is amended to read as
	follows:
	Sec. 25.21. OMITTED PROPERTY. (a) If the chief appraiser
	discovers that real property was omitted from an appraisal roll in
	any one of the five preceding tax years or that personal property
	was omitted from an appraisal roll in one of the two preceding tax
	years, the chief appraiser may, or shall if otherwise required by
	law, [~~he shall~~] appraise the property as of January 1 of each tax
	year that it was omitted and enter the property and its appraised
	value in the appraisal records.
	(b) If the chief appraiser enters the property in the
	appraisal records under Subsection (a), the entry must [~~The entry~~
	~~shall~~] show that the appraisal is for property that was omitted from
	an appraisal roll in a prior year and must [~~shall~~] indicate the year
	and the appraised value for each year.
	SECTION 2. This Act takes effect September 1, 2021.