Bill: SB 956, 86(R) - 2019
Committee
Senate Property Tax
2nd Chamber Committee
House Ways & Means
Vote Recommendation
| Vote Recommendation |
Economic Freedom |
Property Rights |
Personal Responsibility |
Limited Government |
Individual Liberty |
| Yes |
Neutral |
Positive |
Positive |
Positive |
Positive |
Author(s)
Paul Bettencourt
Bill Caption
Relating to the correction of an ad valorem tax appraisal roll and
related appraisal records.
Fiscal Notes
No significant fiscal implication to the State is anticipated.
Bill Analysis
SB 956 would authorize the appraisal review board, on motion of the chief appraiser or property owner, to correct the appraisal roll for the current tax year and either of the preceding two tax years that is the result of an error or omission in a rendition statement or property report. However, the roll may not be changed if the property owner failed to timely file the rendition statement, the property was the subject of a protest which had a hearing and the appraisal review board made a determination, the property was subject of a previous motion and the owner agreed to the correction, or the appraised value was established as a written agreement between the owner and appraisal district.
Vote Recommendation Notes
Texas Action recommends supporting SB 956 because it further protects private property rights and individual liberty. We agree that property owners should be allowed to correct errors on their rendition statements, just as they are allowed to correct errors on their tax returns.
