S.B. No. 1441
relating to the correction of an ad valorem tax appraisal roll.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subsection (c), Section 25.25, Tax Code, is
amended to read as follows:
(c) 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 for any of the five preceding years to
(1) clerical errors that affect a property owner’s
liability for a tax imposed in that tax year;
(2) multiple appraisals of a property in that tax
(3) the inclusion of property that does not exist in
the form or at the location described in the appraisal roll; or
(4) an error in which property is shown as owned by a
person who did not own the property on January 1 of that tax year.
SECTION 2. 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 3. This Act takes effect September 1, 2011.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 1441 passed the Senate on
May 12, 2011, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 1441 passed the House on
May 23, 2011, by the following vote: Yeas 141, Nays 0, one
present not voting.
Chief Clerk of the House