SB 474 (Garcia) revises the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser under certain circumstances. It specifies when erroneous assessment of homestead property must be corrected as in the year the error is discovered and removes duplicative language from the sections pertaining to correcting the error when present in subsequent years. The bill authorizes a taxpayer to appeal the amount of a homestead assessment limitation difference with the value adjustment board. It also includes adding appeals for which a value adjustment board must meet to hear taxpayer claims for adjustments. (Chapman)