When must a property owner or chief appraiser file a motion to change an appraisal roll?

The requirement for a property owner or chief appraiser to file a motion to change an appraisal roll is connected to the timeline of when property taxes can be assessed and subsequently become delinquent. Filing a motion before taxes become delinquent is crucial because it allows for corrections to be made in a timely manner, ensuring that the appraisal roll accurately reflects the value of properties before the final tax determinations are made. If adjustments are not made prior to the delinquency deadline, property owners may miss out on the opportunity to contest or correct errors that could lead to unfair taxation.

The other options suggest different timelines that do not align with the regulatory requirements for filing such motions. For example, waiting until tax bills are sent or only during public hearings would not provide the timely adjustments necessary to reflect accurate property values, impacting the tax collection process. Therefore, the correct understanding is that filing a motion to change an appraisal roll must occur before taxes become delinquent, ensuring that the property valuations are fair and correct before they are finalized for tax purposes.