---
type: "Bill"
title: "Relating to the calculation of penalties and interest resulting from the final determination of an ad valorem tax appeal that changes a property owner's tax liability."
description: "Relating to the calculation of penalties and interest resulting from the final determination of an ad valorem tax appeal that changes a property owner's tax liability."
jurisdiction: "us/states/tx"
legislature: "Texas Legislature"
session: "86"
identifier: "HB 861"
citation: "Texas HB 861 (86)"
classification: ["bill"]
subjects: ["Taxation--Property-Appeal of Tax Decisions (I0796)", "Taxation--Property-Appraisals & Appraisal Districts (I0792)", "Taxation--Property-Assessment & Collection (I0798)"]
status: "enacted"
primary_sponsors: ["Anchia", "Campbell", "Wray"]
version_count: 1
action_count: 58
vote_count: 1
first_action: "2019-01-16"
last_action: "2019-05-28"
source: "openstates"
source_identifier: "ocd-bill/9ec39ce3-8002-444d-8dda-4c01af6ea053"
source_url: "ftp://ftp.legis.state.tx.us/bills/86R/billhistory/house_bills/HB00800_HB00899/HB 861.xml"
source_hash: "09a80f5900dadca096f14ab7d4ae6c8da4b88f8f30651544641a743641591b78"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-tx"]
---

# Texas HB 861 (86) — Relating to the calculation of penalties and interest resulting from the final determination of an ad valorem tax appeal that changes a property owner's tax liability.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://www.legis.state.tx.us/tlodocs/86R/billtext/html/HB00861I.HTM)

## Votes

- passage — **139–0** (pass) · lower

## Sponsors

- Anchia — primary (person)
- Campbell — primary (person)
- Wray — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2019-01-16** Filed `filing`
- **2019-02-25** Read first time `introduction, reading-1`
- **2019-02-25** Referred to Ways & Means `referral-committee`
- **2019-03-20** Considered in public hearing
- **2019-03-20** Testimony taken/registration(s) recorded in committee
- **2019-03-20** Left pending in committee
- **2019-04-01** Considered in formal meeting
- **2019-04-01** Reported favorably w/o amendment(s) `committee-passage`
- **2019-04-02** Comte report filed with Committee Coordinator
- **2019-04-02** Committee report distributed
- **2019-04-03** Committee report sent to Calendars
- **2019-04-05** Considered in Calendars
- **2019-04-08** Corrected com rept filed w/ Comte Coordinator
- **2019-04-08** Corrected comm. report distributed
- **2019-04-09** Corrected committee report sent to Calendars
- **2019-04-11** Considered in Calendars
- **2019-04-12** Considered in Calendars
- **2019-04-16** Placed on General State Calendar
- **2019-04-16** Read 2nd time `reading-2`
- **2019-04-16** Passed to engrossment
- **2019-04-16** Record vote
- **2019-04-16** Statement(s) of vote recorded in Journal
- **2019-04-17** Read 3rd time `reading-3`
- **2019-04-17** Passed `passage`
- **2019-04-17** Record vote
- **2019-04-17** Statement(s) of vote recorded in Journal
- **2019-04-17** Reported engrossed
- **2019-04-23** Received from the House `introduction`
- **2019-04-24** Read first time `introduction, reading-1`
- **2019-04-24** Referred to Property Tax `referral-committee`
- **2019-04-29** Scheduled for public hearing on . . .
- **2019-04-29** Meeting cancelled
- **2019-04-30** Scheduled for public hearing on . . .
- **2019-04-30** Considered in public hearing
- **2019-04-30** Testimony taken in committee
- **2019-04-30** Left pending in committee
- **2019-04-30** Considered in public hearing
- **2019-04-30** Testimony taken in committee
- **2019-04-30** Left pending in committee
- **2019-05-09** Considered in public hearing
- **2019-05-13** Reported favorably w/o amendments `committee-passage-favorable`
- **2019-05-13** Committee report printed and distributed
- **2019-05-15** Placed on intent calendar
- **2019-05-16** Rules suspended-Regular order of business
- **2019-05-16** Read 2nd time & passed to 3rd reading
- **2019-05-16** Vote recorded in Journal
- **2019-05-16** Three day rule suspended
- **2019-05-16** Record vote
- **2019-05-16** Read 3rd time `reading-3`
- **2019-05-16** Passed `passage`
- **2019-05-16** Record vote
- **2019-05-16** Senate passage reported
- **2019-05-16** Reported enrolled
- **2019-05-17** Signed in the House
- **2019-05-17** Signed in the Senate
- **2019-05-17** Sent to the Governor `executive-receipt`
- **2019-05-28** Signed by the Governor `executive-signature`
- **2019-05-28** Effective on 9/1/19 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9ec39ce3-8002-444d-8dda-4c01af6ea053`. Confidence: reported (aggregated from official Texas legislature records).