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H.B. No. 2159

H.B. No. 2159

AN ACT

relating to the correction of an ad valorem tax appraisal roll.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 25.25, Tax Code, is amended by amending
Subsection (d) and adding Subsection (d-1) to read as follows:
(d) At any time prior to the date the taxes become
delinquent, a property owner or the chief appraiser may file a
motion with the appraisal review board to change the appraisal roll
to correct an error that resulted in an incorrect appraised value
for the owner’s property. However, the error may not be corrected
unless it resulted in an appraised value that exceeds by more than:
(1) one-fourth the correct appraised value, in the
case of property that qualifies as the owner’s residence homestead
under Section 11.13; or
(2) one-third the correct appraised value, in the case
of property that does not qualify as the owner’s residence
homestead under Section 11.13.
(d-1) If the appraisal roll is changed under Subsection (d)
[this subsection], the property owner must pay to each affected
taxing unit a late-correction penalty equal to 10 percent of the
amount of taxes as calculated on the basis of the corrected
appraised value. Payment of the late-correction penalty is secured
by the lien that attaches to the property under Section 32.01 and is
subject to enforced collection under Chapter 33. The roll may not
be changed under Subsection (d) [this subsection] if:
(1) 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 property owner offered evidence or argument,
and the appraisal review board made a determination of the protest
on the merits; or
(2) 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.
SECTION 2. The change in law made by this Act applies 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 3. 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, 2019.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 2159 was passed by the House on May 9,
2019, by the following vote: Yeas 126, Nays 2, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 2159 on May 24, 2019, by the following vote: Yeas 141, Nays 0,
2 present, not voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 2159 was passed by the Senate, with
amendments, on May 22, 2019, by the following vote: Yeas 28, Nays
3.

______________________________
Secretary of the Senate
APPROVED: __________________
Date

__________________
Governor

Property Tax Protection Program™ Benefits

  • No flat fees or upfront costs.  No cost ever unless your property taxes are reduced.
  • All practical efforts are made every year to reduce your property taxes.
  • Never miss another appeal deadline.
  • Property taxes protested for you annually.
  • You do not have to accept the appraisal district’s initial guesstimate of value.
  • We coordinate with you regarding building size / condition to avoid excess taxes.
  • Free support regarding homestead exemptions.
  • Some years are good – typically 6 to 7 out of 10 will result in tax reduction for you.
  • The other 3 to 4 years out of 10 we strike out. Most often due to people issues in the hearing process. Some years we get an easy appraiser at the informal; some years someone who is impossible to settle with.
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