Bill Text: TX SB945 | 2017-2018 | 85th Legislature | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-05-22 - Effective immediately [SB945 Detail]
Download: Texas-2017-SB945-Introduced.html
Bill Title: Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2017-05-22 - Effective immediately [SB945 Detail]
Download: Texas-2017-SB945-Introduced.html
85R10111 TJB-F | ||
By: Bettencourt | S.B. No. 945 |
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relating to the authority of the chief appraiser of an appraisal | ||
district to correct an ad valorem tax appraisal roll. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 25.25(b), Tax Code, is amended to read as | ||
follows: | ||
(b) The chief appraiser may change the appraisal roll at any | ||
time to correct a name or address, a determination of ownership, a | ||
description of property, multiple appraisals of a property, an | ||
erroneous denial or cancellation of any exemption authorized by | ||
Section 11.13 if the applicant or recipient is disabled or is 65 or | ||
older or an exemption authorized by Section 11.13(q), 11.131, or | ||
11.22, or a clerical error or other inaccuracy as prescribed by | ||
board rule that does not increase the amount of tax liability. | ||
Before the 10th day after the end of each calendar quarter, the | ||
chief appraiser shall submit to the appraisal review board and to | ||
the board of directors of the appraisal district a written report of | ||
each change made under this subsection that decreases the tax | ||
liability of the owner of the property. The report must include: | ||
(1) a description of each property; and | ||
(2) the name of the owner of that property. | ||
SECTION 2. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2017. |