S.B. No. 1421
 
 
 
 
AN ACT
  relating to the correction of an ad valorem tax appraisal roll and
  to 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.  Sections 41.413(d) and (e), Tax Code, are
  amended to read as follows:
         (d)  An [A property] owner of real property shall send to a
  person leasing property under a contract described by Subsection
  (b) [this section] a copy of any notice of appraised value of the
  property received by the property owner. The property owner must
  send the notice not later than the 10th day after the date the
  property owner receives the notice. Failure of the property owner
  to send a copy of the notice to the person leasing the property does
  not affect the time within which the person leasing the property may
  protest the appraised value. This subsection does not apply if the
  property owner and the person leasing the property have agreed in
  the contract to waive the requirements of this subsection or that
  the person leasing the property will not protest the appraised
  value of the property.
         (e)  A person leasing real property under a contract
  described by Subsection (b) [this section] may request that the
  chief appraiser of the appraisal district in which the property is
  located send the notice described by Subsection (d) to the person.
  Except as provided by Subsection (f), the chief appraiser shall
  send the notice to the person leasing the property not later than
  the fifth day after the date the notice is sent to the property
  owner if the person demonstrates that the person is contractually
  obligated to reimburse the property owner for the taxes imposed on
  the property.
         SECTION 3.  The changes in law made by this Act to Section
  41.413(d) and (e), Tax Code, apply only to a notice of appraised
  value received by a property owner on or after the effective date of
  this Act.
         SECTION 4.  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 5.  This Act takes effect September 1, 2021.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 1421 passed the Senate on
  May 5, 2021, by the following vote: Yeas 31, Nays 0; and that the
  Senate concurred in House amendment on May 28, 2021, by the
  following vote: Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 1421 passed the House, with
  amendment, on May 24, 2021, by the following vote: Yeas 141,
  Nays 0, one present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor