Bill Text: TX HB984 | 2021-2022 | 87th Legislature | 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) 2021-03-01 - Referred to Ways & Means [HB984 Detail]
Download: Texas-2021-HB984-Introduced.html
87R4784 RDS-D | ||
By: White | H.B. No. 984 |
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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, [ |
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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 [ |
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an appraisal roll in a prior year and must [ |
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and the appraised value for each year. | ||
SECTION 2. This Act takes effect September 1, 2021. |