Bill Text: TX SB1854 | 2021-2022 | 87th Legislature | Enrolled
Bill Title: Relating to an appeal through binding arbitration of an appraisal review board order determining a protest concerning a residence homestead for which the property owner has elected to defer the collection of ad valorem taxes.
Spectrum: Slight Partisan Bill (Republican 2-1)
Status: (Passed) 2021-06-18 - Effective on 9/1/21 [SB1854 Detail]
Download: Texas-2021-SB1854-Enrolled.html
S.B. No. 1854 |
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relating to an appeal through binding arbitration of an appraisal | ||
review board order determining a protest concerning a residence | ||
homestead for which the property owner has elected to defer the | ||
collection of ad valorem taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 41A.10, Tax Code, is amended by amending | ||
Subsection (a) and adding Subsection (c) to read as follows: | ||
(a) The pendency of an appeal under this chapter does not | ||
affect the delinquency date for the taxes on the property subject to | ||
the appeal. Except for a property owner who has elected to defer | ||
the collection of taxes under Section 33.06 or 33.065 on the | ||
property subject to the appeal and for which the deferral is still | ||
in effect, a [ |
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board order under this chapter shall pay taxes on the property | ||
subject to the appeal in an amount equal to the amount of taxes due | ||
on the portion of the taxable value of the property that is not in | ||
dispute. If the final determination of an appeal under this chapter | ||
decreases the property owner's tax liability to less than the | ||
amount of taxes paid, the taxing unit shall refund to the property | ||
owner the difference between the amount of taxes paid and the amount | ||
of taxes for which the property owner is liable. | ||
(c) For the purposes of Subsection (b) of this section, | ||
taxes are not considered delinquent on property subject to an | ||
appeal if the property owner has elected to defer the collection of | ||
taxes on the property under Section 33.06 or 33.065 and the deferral | ||
is still in effect. | ||
SECTION 2. The changes in law made by this Act apply only to | ||
a request for binding arbitration under Chapter 41A, Tax Code, that | ||
is filed on or after the effective date of this Act. A request for | ||
binding arbitration under Chapter 41A, Tax Code, that is filed | ||
before the effective date of this Act is governed by the law in | ||
effect on the date the request is filed, and the former law is | ||
continued in effect for that purpose. | ||
SECTION 3. This Act takes effect September 1, 2021. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I hereby certify that S.B. No. 1854 passed the Senate on | ||
May 5, 2021, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
I hereby certify that S.B. No. 1854 passed the House on | ||
May 26, 2021, by the following vote: Yeas 146, Nays 1, two present | ||
not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
Approved: | ||
______________________________ | ||
Date | ||
______________________________ | ||
Governor |