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A BILL TO BE ENTITLED
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AN ACT
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relating to the correction of an ad valorem tax appraisal roll. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 25.25(d), Tax Code, is amended to read as |
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follows: |
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(d) At any time prior to the date the taxes become |
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delinquent, a property owner or the chief appraiser may file a |
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motion with the appraisal review board to change the appraisal roll |
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to correct an error that resulted in an incorrect appraised value |
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for the owner's property. However, the error may not be corrected |
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unless it resulted in an appraised value that exceeds the market |
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value of the property or the median appraised value of a reasonable |
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number of comparable properties appropriately adjusted [by more
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than one-third the correct appraised value]. If the appraisal roll |
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is changed under this subsection, the property owner must pay to |
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each affected taxing unit a late-correction penalty equal to 10 |
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percent of the amount of taxes as calculated on the basis of the |
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corrected appraised value. Payment of the late-correction penalty |
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is secured by the lien that attaches to the property under Section |
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32.01 and is subject to enforced collection under Chapter 33. The |
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roll may not be changed under this subsection if: |
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(1) the property was the subject of a protest brought |
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by the property owner under Chapter 41, a hearing on the protest was |
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conducted in which the property owner offered evidence or argument, |
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and the appraisal review board made a determination of the protest |
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on the merits; or |
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(2) the appraised value of the property was |
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established as a result of a written agreement between the property |
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owner or the owner's agent and the appraisal district. |
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SECTION 2. The change in law made by this Act applies only |
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to a motion to correct an appraisal roll filed on or after the |
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effective date of this Act. A motion to correct an appraisal roll |
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filed before the effective date of this Act is governed by the law |
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in effect on the date the motion was filed, and the former law is |
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continued in effect for that purpose. |
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SECTION 3. This Act takes effect September 1, 2017. |