Bill Text: TX SB1847 | 2017-2018 | 85th Legislature | Comm Sub
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Bill Title: Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-04 - Referred to Ways & Means [SB1847 Detail]
Download: Texas-2017-SB1847-Comm_Sub.html
Bill Title: Relating to the correction of an ad valorem tax appraisal roll and related appraisal records.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2017-05-04 - Referred to Ways & Means [SB1847 Detail]
Download: Texas-2017-SB1847-Comm_Sub.html
By: Bettencourt | S.B. No. 1847 | |
(In the Senate - Filed March 10, 2017; March 23, 2017, read | ||
first time and referred to Committee on Finance; April 10, 2017, | ||
reported favorably by the following vote: Yeas 14, Nays 0; | ||
April 10, 2017, sent to printer.) | ||
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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 | ||
correction on motion of the property owner; | ||
(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. | ||
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. The changes in law made by this Act apply | ||
beginning with the 2017 tax year. | ||
SECTION 4. This Act takes effect September 1, 2017. | ||
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