H.B. No. 1090
relating to the appraisal for ad valorem tax purposes of real
property that was erroneously omitted from an appraisal roll in a
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.21(a), Tax Code, is amended to read as
(a) If the chief appraiser discovers that real property was
omitted from an appraisal roll in any one of the three [five]
preceding tax years or that personal property was omitted from an
appraisal roll in one of the two preceding tax years, the chief
appraiser [he] shall appraise the property as of January 1 of each
tax year that it was omitted and enter the property and its
appraised value in the appraisal records.
SECTION 2. This Act takes effect September 1, 2021.
President of the Senate Speaker of the House
I certify that H.B. No. 1090 was passed by the House on May 6,
2021, by the following vote: Yeas 145, Nays 0, 1 present, not
Chief Clerk of the House
I certify that H.B. No. 1090 was passed by the Senate on May
25, 2021, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate