HBA-CBW S.B. 865 77(R) BILL ANALYSIS Office of House Bill AnalysisS.B. 865 By: Staples Ways & Means 4/24/2001 Engrossed BACKGROUND AND PURPOSE Currently, if the chief appraiser discovers that property has been omitted from the tax roll in any of the five previous years, the appraiser may add it to the appraisal roll. A property owner may file a motion with an appraisal review board to correct certain errors in the appraisal roll for any of the prior five years, but the taxpayer must do so before the end of five years after January 1st of a tax year. For the 2000 tax year, the last day for a property owner to file a motion is January 1, 2005, but the last day that a chief appraiser may add omitted property to the appraisal roll is December 31, 2005. Thus, the chief appraiser has almost a year longer to add omitted property to the appraisal roll than property owners have to correct the appraisal roll. Some courts have held that a property owner may not file a motion to correct the appraisal roll, unless the error is evident on the appraisal roll. These rulings have precluded a motion by a property owner to correct a clerical error that resulted in an erroneous appraised value, because the error could only be detected by reviewing evidence of the value of the property and could not be detected on the face of the appraisal roll. Senate Bill 865 requires the appraisal review board to direct by written order specified changes in the appraisal roll for any of the five preceding years on the motion of a property owner or the chief appraiser. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS Senate Bill 865 amends the Tax Code to require, instead of authorize, the appraisal review board to direct by written order specified changes in the appraisal roll for any of the five preceding years on motion of a property owner or the chief appraiser. The bill removes the provision that authorizes the appraisal review board to direct specified changes in the appraisal roll at any time before the end of five years after January 1 of a tax year. The bill prohibits the appraisal roll from being changed if the property was the subject of a protest brought by the property owner under local review, 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. EFFECTIVE DATE On passage, or if the Act does not receive the necessary vote, the Act takes effect September 1, 2001.