No Interest on Rollback Taxes.

A. Agricultural Land (Subchapter D).
H.B. 3833^[2]
Amends: Tex. Tax Code § 23.55 (a), (b), (e), (f), (m), (n). Change of Use of Land.
Effective: June 15, 2021 and applies only to a change of use that occurs on or after the effective date.
Summary: This amends subsection (a), (b), (e), (f), (m), and (n) to delete the provision imposing a 5% interest rate on the rollback taxes resulting from a property owners change of use of land that was appraised as agricultural land under Tax Code Chapter 23, Subchapter D.

B. Timberland (Subchapter E).
H.B. 3833^[2]
Amends: Tex. Tax Code § 23.76 (a), (b), (e). Change of Use of Land.
Effective: June 15, 2021 and applies only to a change of use that occurs on or after the effective date.
Summary: This amends subsection (a), (b), and (e) to delete the provision imposing a 5% interest rate on the rollback taxes resulting from a property owners change of use of land that was appraised as timberland under Tax Code Chapter 23, Subchapter E.

C. Recreational, Park, and Scenic Land (Subchapter F).
H.B. 3833^[2]
Amends: Tex. Tax Code § 23.86 (a), (b). Additional Taxation for Preceding Years.
Effective: June 15, 2021 and applies only to a change of use that occurs on or after the effective date.
Summary: This amends subsection (a) and (b) to change the rollback period from five years to three years and deletes the provision imposing a 7% interest rate on the rollback taxes resulting from a property owners change of use of land that was appraised as recreational, park, and scenic land under Tax Code Chapter 23, Subchapter F, or the property no longer be subject to a deed restriction.

D. Public Access Airport Property (Subchapter G).
H.B. 3833^[2]
Amends: Tex. Tax Code § 23.96 (a), (b). Taxation for Preceding Years.
Effective: June 15, 2021 and applies only to a change of use that occurs on or after the effective date.
Summary: This amends subsection (a) and (b) to change the rollback period from five years to three years and deletes the provision imposing a 7% interest rate on the rollback taxes resulting from property being appraised as public access airport property under Tax Code Chapter 23, Subchapter G, no longer being subject to a deed restriction.

E. Restricted-Use Timberland (Subchapter H).
H.B. 3833^[2]
Amends: Tex. Tax Code § 23.9807 (a), (b), (c), (f). Change of Use of Land.
Effective: June 15, 2021 and applies only to a change of use that occurs on or after the effective date.
Summary: This amends subsection (a), (b), (c), and (f) to change the rollback period from five years to three years and deletes the provision imposing a 7% interest rate on the rollback taxes resulting from property being appraised as restricted-use timberland under Tax Code Chapter 23, Subchapter H.

Motions Benefitting Consultants and Taxpayers.

A.  Motion: Correct Error or Omission in Rendition.
S.B. 1421^[3]
Enacts: Tex. Tax Code § 25.25(c-1). Correction of Appraisal Roll.
Amends: Tex. Tax Code § 25.25(e), (m). Correction of Appraisal Roll.
Effective: September 1, 2021, and applies only to motions filed on or after the effective date.
Summary: This enacts subsection (c-1) to enable the chief appraiser or a property owner to file a motion to correct an inaccuracy in the appraised value of personal property that is a result of an error or omission in a rendition statement.  The inaccuracy must exist in the current year, or for either of the two prior years. This inaccuracy cannot be changed if — (1) the rendition was untimely filed; (2) the property was subject to a Chapter 41 protest that an appraisal review board made a determination on the merits after receiving argument or evidence; (3) the property was subject of a previous section 25.25 motion and the chief appraiser agreed to the correction, or the appraisal review board determined the owner forfeited the right to a final determination for failure to make payment as required of section 25.26; or (4) the appraised value was established as a result of a 1.111 agreement.  This amends subsection (b) and (m) to require a section 25.25(c-1) motion to be procedurally handled the same as section 25.25(c) and (d) motions.

B. Motion: Combining Contiguous Properties or Separating Identifiable Segments of a Property.
H.B. 988^[4]
Enacts: Tex. Tax Code § 25.02(d), (e), (f), (g).  Form and Content.
Effective: January 1, 2022
Summary: This requires a chief appraiser to combine contiguous properties into a single appraisal record and separate identifiable segments of a property into individual appraisal records in response to a property owner’s written request.  If a chief appraiser refuses the property owner’s request, the appraisal review board may order the requested change on a motion filed by the property owner under section 25.25 or a protest filed under Chapter 41. This request does not apply to residential property, for an improvement only, or for a property on which a delinquent tax is due.