Bill Text: TX SB1421 | 2021-2022 | 87th Legislature | Comm Sub

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Bill Title: Relating to the correction of an ad valorem tax appraisal roll and to related appraisal records.

Sponsorship: Bipartisan Bill

Status: (Passed) 2021-06-14 - Effective on 9/1/21 [SB1421 Detail]

Download: Texas-2021-SB1421-Comm_Sub.html

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By: Bettencourt S.B. No. 1421
(Thierry)

A BILL TO BE ENTITLED
AN ACT
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 the chief
appraiser or 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;
(3) the property was the subject of a previous motion
filed by the property owner under this section and the chief
appraiser and the owner agreed to the correction, the appraisal
review board determined the motion, or the appraisal review board
determined that the owner forfeited the right to a final
determination of the motion for failing to comply with the
prepayment requirements of Section 25.26; or
(4) 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.
The property owner is entitled to elect to present the owner's
evidence and argument before, after, or between the cases presented
by the chief appraiser and each taxing unit. 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, 2021.