Bill

SB 945

85(R) - 2017
Senate Finance
House Ways & Means
Senate Finance
House Ways & Means
Appraisal
Property taxes
Taxation

Vote Recommendation

Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral
  • Neutral

Author(s)

Paul Bettencourt

Bill Caption

Relating to the authority of the chief appraiser of an appraisal district to correct an ad valorem tax appraisal roll.

Fiscal Notes

No significant fiscal implication to the State is anticipated.

Bill Analysis

Along with the chief appraiser's current powers, SB 945 would give the chief appraiser authority to change the appraisal roll at any time to correct an exemption, or an erroneous denial or cancellation of an exemption if the applicant or recipient is disabled or is 65 or older.

Vote Recommendation Notes

This bill appears to address something that should be within the chief appraiser's ability to do already, though we do believe this ability should exist not just for those 65 and older, but for all exemptions. However, because this is procedural in nature and does not appear to have a connection to our liberty principles, we remain neutral.