Bill Text: TX SB1157 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to the deadline for filing an application for an allocation of the value of certain property for ad valorem tax purposes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-04-02 - Left pending in committee [SB1157 Detail]

Download: Texas-2019-SB1157-Introduced.html

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86R3753 JES-F
By: Fallon S.B. No. 1157

A BILL TO BE ENTITLED
AN ACT
relating to the deadline for filing an application for an
allocation of the value of certain property for ad valorem tax
purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 21.09(b), Tax Code, is amended to read as
follows:
(b) A person claiming an allocation must apply for the
allocation each year the person claims the allocation. A person
claiming an allocation must file a completed allocation application
form before May [April] 1 and must provide the information required
by the form. If the property was not on the appraisal roll in the
preceding year, the deadline for filing the allocation application
form is extended to the 30th day after the date of receipt of the
notice of appraised value required by Section 25.19(a)(3). For
good cause shown, the chief appraiser shall extend the deadline for
filing an allocation application form by written order for a period
not to exceed 30 days.
SECTION 2. This Act applies only to the allocation of the
value of property for ad valorem tax purposes for a tax year
beginning on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2020.