SB 474 (Garcia) and HB 1131 (Fernandez-Barquin) revise the timeframe under which certain appeals of value adjustment board decisions must be filed by a property appraiser under certain circumstances. The bills specify when erroneous assessment of homestead property must be corrected in the year the error is discovered, removes duplicative language from the sections pertaining to correcting the error when present in subsequent years. The bills authorize a taxpayer to appeal the amount of a homestead assessment limitation difference with the value adjustment board. Including adding appeals for which a value adjustment board must meet to hear taxpayer claims for adjustments. (Chapman)