TAX CODE
CHAPTER 22. RENDITIONS AND OTHER REPORTS
SUBCHAPTER A. INFORMATION FROM TAXPAYER
§ 22.01. RENDITION GENERALLY. (a) Except as provided
by Chapter 24, a person shall render for taxation all tangible
personal property used for the production of income that the person
owns or that the person manages and controls as a fiduciary on
January 1. A rendition statement shall contain:
(1) the name and address of the property owner;
(2) a description of the property by type or category;
(3) if the property is inventory, a description of
each type of inventory and a general estimate of the quantity of
each type of inventory;
(4) the physical location or taxable situs of the
property; and
(5) the property owner's good faith estimate of the
market value of the property or, at the option of the property
owner, the historical cost when new and the year of acquisition of
the property.
(b) When required by the chief appraiser, a person shall
render for taxation any other taxable property that he owns or that
he manages and controls as a fiduciary on January 1.
(c) A person may render for taxation any property that he
owns or that he manages and controls as a fiduciary on January 1,
although he is not required to render it by Subsection (a) or (b) of
this section.
(d) A fiduciary who renders property shall indicate his
fiduciary capacity and shall state the name and address of the
owner.
(e) Notwithstanding Subsections (a) and (b), a person is not
required to render for taxation cotton that:
(1) the person manages and controls as a fiduciary;
(2) is stored in a warehouse for which an exemption for
cotton has been granted under Section 11.437; and
(3) the person intends to transport outside of the
state within the time permitted by Article VIII, Section 1-j, of the
Texas Constitution for cotton to qualify for an exemption under
that section.
(f) Notwithstanding Subsections (a) and (b), a rendition
statement of a person who owns tangible personal property used for
the production of income located in the appraisal district that, in
the owner's opinion, has an aggregate value of less than $20,000 is
required to contain only:
(1) the name and address of the property owner;
(2) a general description of the property by type or
category; and
(3) the physical location or taxable situs of the
property.
(g) A person's good faith estimate of the market value of
the property under Subsection (a)(5) is solely for the purpose of
compliance with the requirement to render tangible personal
property and is inadmissible in any subsequent protest, hearing,
appeal, suit, or other proceeding under this title involving the
property, except for:
(1) a proceeding to determine whether the person
complied with this section;
(2) a proceeding under Section 22.29(b); or
(3) a protest under Section 41.41.
(h) If the property that is the subject of the rendition is
regulated by the Public Utility Commission of Texas, the Railroad
Commission of Texas, the federal Surface Transportation Board, or
the Federal Energy Regulatory Commission, the owner of the property
is considered to have complied with the requirements of this
section if the owner provides to the chief appraiser, on written
request of the chief appraiser, a copy of the annual regulatory
report covering the property and sufficient information to enable
the chief appraiser to allocate the value of the property among the
appropriate taxing units for which the appraisal district appraises
property.
(i) Subsection (a) does not apply to a property owner whose
property is subject to appraisal by a third party retained by the
appraisal district if the property owner provides information
substantially equivalent to that required by Subsection (a)
regarding the property directly to the third party appraiser.
(j) Subsection (a) does not apply to property that is exempt
from taxation.
Acts 1979, 66th Leg., p. 2249, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, § 48,
eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, § 4, eff. Jan.
1, 1994; Acts 2003, 78th Leg., ch. 1173, § 3, eff. Jan. 1, 2004;
Acts 2003, 78th Leg., ch. 1276, § 15.001(b), eff. Sept. 1, 2003.
§ 22.02. RENDITION OF PROPERTY LOSING EXEMPTION DURING
TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED. (a) If an
exemption applicable to a property on January 1 terminates during
the tax year, the person who owns or acquires the property on the
date applicability of the exemption terminates shall render the
property for taxation within 30 days after the date of termination.
(b) If the chief appraiser denies an application for an
exemption for property described by Section 22.01(a), the person
who owns the property on the date the application is denied shall
render the property for taxation in the manner provided by Section
22.01 within 30 days after the date of denial.
Acts 1979, 66th Leg., p. 2249, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 2003, 78th Leg., ch. 1173, § 4, eff. Jan. 1,
2004.
§ 22.03. REPORT OF DECREASED VALUE. (a) A person who
believes the appraised value of his property decreased during the
preceding tax year for any reason other than normal depreciation
may file an information report describing the property involved and
stating the nature and cause of the decrease.
(b) Except as provided by Subsection (d) of this section,
before determining the appraised value of property that is the
subject of a completed and timely filed report as provided by
Subsection (a) of this section, the chief appraiser must view the
property to verify any reported change in appraised value and its
cause and nature. The person who views the property shall note on
the back of the property owner's report his name, the date he viewed
the property, and his determination of any decrease in appraised
value and its cause and nature.
(c) The chief appraiser shall deliver a written notice to
the property owner of the determination made as provided by
Subsection (b) of this section.
(d) Before determining the appraised value of oil and gas
property that is the subject of a completed and timely filed report
as provided by Subsection (a) of this section, the chief appraiser
must review the appraisal of the property to verify any reported
change in appraised value and its cause and nature. The person who
reviews the appraisal of the property shall note on the back of the
property owner's report his name, the date he reviewed the
appraisal of the property, and his determination of any decrease in
appraised value and its cause and nature.
Acts 1979, 66th Leg., p. 2249, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, § 49,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 315, § 1, 2, eff.
Jan. 1, 1986.
§ 22.04. REPORT BY BAILEE, LESSEE, OR OTHER
POSSESSOR. (a) When required by the chief appraiser, a person
shall file a report listing the name and address of each owner of
property that is in his possession or under his management on
January 1 by bailment, lease, consignment, or other arrangement.
(b) When required by the chief appraiser, a person who
leases or otherwise provides space to another for storage of
personal property shall file an information report stating the name
and address of each person to whom he leased or otherwise provided
storage space on January 1.
(c) This section does not apply to a warehouse for which an
exemption for cotton has been granted under Section 11.437.
Acts 1979, 66th Leg., p. 2249, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, § 50,
eff. Jan. 1, 1982; Acts 1993, 73rd Leg., ch. 779, § 5, eff. Jan.
1, 1994; Acts 2003, 78th Leg., ch. 1276, § 15.001(c), eff. Sept.
1, 2003.
§ 22.05. RENDITION BY RAILROAD. (a) In addition to
other reports required by Chapter 24 of this code, a railroad
corporation shall render the property the railroad corporation owns
or possesses as of January 1.
(b) The rendition shall:
(1) list all real property other than the property
covered by Subdivision (2) of this subsection;
(2) list the number of miles of railroad together with
the market value per mile, which value shall include right-of-way,
roadbed, superstructure, and all buildings and improvements used in
the operation of the railroad; and
(3) list all personal property as required by Section
22.01 of this code.
Acts 1979, 66th Leg., p. 2249, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, § 51,
eff. Jan. 1, 1982.
§ 22.07. INSPECTION OF PROPERTY. (a) The chief
appraiser or his authorized representative may enter the premises
of a business, trade, or profession and inspect the property to
determine the existence and market value of tangible personal
property used for the production of income and having a taxable
situs in the district.
(b) An inspection under this section must be during normal
business hours or at a time mutually agreeable to the chief
appraiser or his representative and the person in control of the
premises.
(c) The chief appraiser may request, either in writing or by
electronic means, that the property owner provide a statement
containing supporting information indicating how the value
rendered under Section 22.01(a)(5) was determined. The statement
must:
(1) summarize information sufficient to identify the
property, including:
(A) the physical and economic characteristics
relevant to the opinion of value, if appropriate; and
(B) the source of the information used;
(2) state the effective date of the opinion of value;
and
(3) explain the basis of the value rendered. If the
property owner is a business with 50 employees or less, the property
owner may base the estimate of value on the depreciation schedules
used for federal income tax purposes.
(d) The property owner shall deliver the statement to the
chief appraiser, either in writing or by electronic means, not
later than the 21st day after the date the chief appraiser's request
is received. The owner's statement is solely for informational
purposes and is not admissible in evidence in any subsequent
protest, suit, appeal, or other proceeding under this title
involving the property other than:
(1) a proceeding to determine whether the property
owner has complied with this section;
(2) a proceeding under Section 22.29(b); or
(3) a protest under Section 41.41.
(e) A statement provided under this section is confidential
information and may not be disclosed, except as provided by Section
22.27.
(f) Failure to comply with this section in a timely manner
is considered to be a failure to timely render under Section 22.01
and penalties as described in Section 22.28 shall be applied by the
chief appraiser.
Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 52,
eff. Jan. 1, 1982. Amended by Acts 2003, 78th Leg., ch. 1173, §
5, eff. Jan. 1, 2004.
SUBCHAPTER B. REQUIREMENTS AND PROCEDURES
§ 22.21. PUBLICIZING REQUIREMENTS. Each year the
comptroller and each chief appraiser shall publicize in a manner
reasonably designed to notify all property owners the requirements
of the law relating to filing rendition statements and property
reports and of the availability of forms.
Acts 1979, 66th Leg., p. 2250, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 53,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 17,
eff. Sept. 1, 1991.
§ 22.22. METHOD FOR REQUIRING RENDITION OR REPORT. The
chief appraiser may require a rendition statement or property
report he is authorized to require by this chapter by delivering
written notice that the statement or report is required to the
person responsible for filing it. He shall attach to the notice a
copy of the appropriate form.
Acts 1979, 66th Leg., p. 2250, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 53,
eff. Jan. 1, 1982.
§ 22.23. FILING DATE. (a) Rendition statements and
property reports must be delivered to the chief appraiser after
January 1 and not later than April 15, except as provided by Section
22.02.
(b) On written request by the property owner, the chief
appraiser shall extend a deadline for filing a rendition statement
or property report to May 15. The chief appraiser may further
extend the deadline an additional 15 days upon good cause shown in
writing by the property owner.
(c) If before December 1, 2003, a person files a rendition
statement for the 2003 tax year that provides the information
required by Section 22.01 as that section exists on January 1, 2004,
and, as a result of that information, the chief appraiser discovers
that some or all of that person's tangible personal property used
for the production of income was omitted from the appraisal roll in
one of the two preceding years, the chief appraiser may not add the
value of the omitted property to the 2001 or 2002 appraisal roll.
This subsection expires January 1, 2005.
Acts 1979, 66th Leg., p. 2250, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 53,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, § 1, eff. June
7, 1985; Acts 1987, 70th Leg., ch. 185, § 1, eff. Jan. 1, 1988;
Acts 1993, 73rd Leg., ch. 924, § 1, eff. Sept. 1, 1993; Acts
1997, 75th Leg., ch. 1039, § 20, eff. Jan. 1, 1998; Acts 2003,
78th Leg., ch. 1173, § 6.
§ 22.24. RENDITION AND REPORT FORMS. (a) A person
required to render property or to file a report as provided by this
chapter shall use a form that substantially complies with the
appropriate form prescribed or approved by the comptroller.
(b) A person filing a rendition or report shall include all
information required by Section 22.01.
(c) The comptroller may prescribe or approve different
forms for different kinds of property but shall ensure that each
form requires a property owner to furnish the information necessary
to identify the property and to determine its ownership,
taxability, and situs. A form may not require but may permit a
property owner to furnish information not specifically required by
this chapter to be reported. In addition, a form prescribed or
approved under this subsection must contain the following statement
in bold type: "If you make a false statement on this form, you could
be found guilty of a Class A misdemeanor or a state jail felony
under Section 37.10, Penal Code."
(d) Except as required by Section 22.01(a), a rendition or
report form shall permit but not require a property owner to state
the owner's good faith estimate of the market value of the property.
(e) To be valid, a rendition or report must be sworn to
before an officer authorized by law to administer an oath. The
comptroller may not prescribe or approve a rendition or report form
unless the form provides for the person filing the form to swear
that the information provided in the rendition or report is true and
accurate to the best of the person's knowledge and belief. This
subsection does not apply to a rendition or report filed by the
property owner, an employee of the property owner, or an employee of
a property owner on behalf of an affiliated entity of the property
owner.
Acts 1979, 66th Leg., p. 2250, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 54,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 18,
eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 316, § 1, eff.
Sept. 1, 1997; Acts 1999, 76th Leg., ch. 463, § 1, eff. Sept. 1,
1999; Acts 2003, 78th Leg., ch. 1173, § 7, eff. Jan. 1, 2004.
§ 22.25. PLACE AND MANNER OF FILING. A rendition
statement or property report required or authorized by this chapter
must be filed with the chief appraiser for the district in which the
property listed in the statement or report is taxable.
Acts 1979, 66th Leg., p. 2251, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, § 55,
eff. Jan. 1, 1982.
§ 22.26. SIGNATURE. (a) Each rendition statement or
property report required or authorized by this chapter must be
signed by an individual who is required to file the statement or
report.
(b) When a corporation is required to file a statement or
report, an officer of the corporation or an employee or agent who
has been designated in writing by the board of directors or by an
authorized officer to sign in behalf of the corporation must sign
the statement or report.
Acts 1979, 66th Leg., p. 2251, ch. 841, § 1, eff. Jan. 1, 1982.
§ 22.27. CONFIDENTIAL INFORMATION. (a) Rendition
statements, real and personal property reports, attachments to
those statements and reports, and other information the owner of
property provides to the appraisal office in connection with the
appraisal of the property, including income and expense information
related to a property filed with an appraisal office and
information voluntarily disclosed to an appraisal office or the
comptroller about real or personal property sales prices after a
promise it will be held confidential, are confidential and not open
to public inspection. The statements and reports and the
information they contain about specific real or personal property
or a specific real or personal property owner and information
voluntarily disclosed to an appraisal office about real or personal
property sales prices after a promise it will be held confidential
may not be disclosed to anyone other than an employee of the
appraisal office who appraises property except as authorized by
Subsection (b) of this section.
(b) Information made confidential by this section may be
disclosed:
(1) in a judicial or administrative proceeding
pursuant to a lawful subpoena;
(2) to the person who filed the statement or report or
the owner of property subject to the statement, report, or
information or to a representative of either authorized in writing
to receive the information;
(3) to the comptroller and the comptroller's employees
authorized by the comptroller in writing to receive the information
or to an assessor or a chief appraiser if requested in writing;
(4) in a judicial or administrative proceeding
relating to property taxation to which the person who filed the
statement or report or the owner of the property that is a subject
of the statement, report, or information is a party;
(5) for statistical purposes if in a form that does not
identify specific property or a specific property owner;
(6) if and to the extent the information is required to
be included in a public document or record that the appraisal office
is required to prepare or maintain; or
(7) to a taxing unit or its legal representative that
is engaged in the collection of delinquent taxes on the property
that is the subject of the information.
(c) A person who legally has access to a statement or report
or to other information made confidential by this section or who
legally obtains the confidential information commits a Class B
misdemeanor if he knowingly:
(1) permits inspection of the statement or report by a
person not authorized to inspect it by Subsection (b) of this
section; or
(2) discloses the confidential information to a person
not authorized to receive the information by Subsection (b) of this
section.
(d) No person who directly or indirectly provides
information to the comptroller or appraisal office about real or
personal property sales prices, either as set forth in Subsection
(a) of this section under a promise of confidentiality, or
otherwise, shall be liable to any other person as the result of
providing such information.
Acts 1979, 66th Leg., p. 2251, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 136, ch. 13, § 56,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 148, § 1, eff. Sept.
1, 1985; Acts 1991, 72nd Leg., ch. 836, § 1.1, eff. Sept. 1,
1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 19, 20, eff. Sept.
1, 1991; Acts 1997, 75th Leg., ch. 316, § 2, eff. Sept. 1, 1997;
Acts 2001, 77th Leg., ch. 1430, § 5, eff. Sept. 1, 2001.
§ 22.28. PENALTY FOR DELINQUENT REPORT. (a) Except as
otherwise provided by Section 22.30, the chief appraiser shall
impose a penalty on a person who fails to timely file a rendition
statement or property report required by this chapter in an amount
equal to 10 percent of the total amount of taxes imposed on the
property for that year by taxing units participating in the
appraisal district.
(b) The chief appraiser may retain a portion of a penalty
collected under this section, not to exceed 20 percent of the amount
of the penalty, to cover the chief appraiser's costs of collecting
the penalty. The chief appraiser shall distribute the remainder of
the penalty to each taxing unit participating in the appraisal
district that imposes taxes on the property in proportion to the
taxing unit's share of the total amount of taxes imposed on the
property by all taxing units participating in the district.
Added by Acts 2003, 78th Leg., ch. 1173, § 8, eff. Jan. 1, 2004.
§ 22.29. PENALTY FOR FRAUD OR INTENT TO EVADE
TAX. (a) The chief appraiser shall impose an additional penalty
on the person equal to 50 percent of the total amount of taxes
imposed on the property for the tax year of the statement or report
by the taxing units participating in the appraisal district if it is
finally determined by a court that:
(1) the person filed a false statement or report with
the intent to commit fraud or to evade the tax; or
(2) the person alters, destroys, or conceals any
record, document, or thing, or presents to the chief appraiser any
altered or fraudulent record, document, or thing, or otherwise
engages in fraudulent conduct, for the purpose of affecting the
course or outcome of an inspection, investigation, determination,
or other proceeding before the appraisal district.
(b) Enforcement of this section shall be by a proceeding
initiated by the district or county attorney of the county in which
the appraisal is established, on behalf of the appraisal district.
(c) In making a determination of liability under this
section, the court shall consider:
(1) the person's compliance history with respect to
paying taxes and filing statements or reports;
(2) the type, nature, and taxability of the specific
property involved;
(3) the type, nature, size, and sophistication of the
person's business or other entity for which property is rendered;
(4) the completeness of the person's records;
(5) the person's reliance on advice provided by the
appraisal district that may have contributed to the violation;
(6) any change in appraisal district policy during the
current or preceding tax year that may affect how property is
rendered; and
(7) any other factor the court considers relevant.
(d) The chief appraiser may retain a portion of a penalty
collected under this section, not to exceed 20 percent of the amount
of the penalty, to cover the chief appraiser's costs of collecting
the penalty. The chief appraiser shall distribute the remainder of
the penalty to each taxing unit participating in the appraisal
district that imposes taxes on the property in proportion to the
taxing unit's share of the total amount of taxes imposed on the
property by all taxing units participating in the district.
Added by Acts 2003, 78th Leg., ch. 1173, § 8, eff. Jan. 1, 2004.
§ 22.30. WAIVER OF PENALTY. (a) The chief appraiser
may waive the penalty imposed by Section 22.28 or 22.29 if the chief
appraiser determines that the person exercised reasonable
diligence to comply with or has substantially complied with the
requirements of this chapter. A written request, accompanied by
supporting documentation, stating the grounds on which penalties
should be waived must be sent to the chief appraiser not later than
the 30th day after the date the person received notification of the
imposition of the penalty. The chief appraiser shall make a
determination of the penalty waiver request based on the
information submitted.
(b) The chief appraiser shall notify the person of the chief
appraiser's determination regarding the penalty waiver request
after considering:
(1) the person's compliance history with respect to
paying taxes and filing statements or reports;
(2) the type, nature, and taxability of the specific
property involved;
(3) the type, nature, size, and sophistication of the
person's business or other entity for which property is rendered;
(4) the completeness of the person's records;
(5) the person's reliance on advice provided by the
appraisal district that may have contributed to the person's
failure to comply and the imposition of the penalty;
(6) any change in appraisal district policy during the
current or preceding tax year that may affect how property is
rendered; and
(7) any other factors that may have caused the person
to fail to timely file a statement or report.
(c) A property owner is entitled to protest before the
appraisal review board the failure or refusal of a chief appraiser
to waive a penalty under Subsection (a).
Added by Acts 2003, 78th Leg., ch. 1173, § 8, eff. Jan. 1, 2004.
SUBCHAPTER C. OTHER REPORTS
§ 22.41. REPORT OF POLITICAL SUBDIVISION ACTIONS
AFFECTING REAL PROPERTY VALUES. (a) At the request of the chief
appraiser of an appraisal district in which a political subdivision
of this state has territory, the governing body of the political
subdivision shall deliver a written report to the chief appraiser
describing each of the following actions taken by the governing
body in the preceding period specified in the request:
(1) a zoning action;
(2) an action that directly restricts the use of real
property or a class of real property specified by the action or that
exempts real property or a class of real property specified by the
action from an existing restriction on the use of the property; or
(3) an action that grants the owner or custodian of
real property specified by the action the right or authority to make
a change or improvement to the property.
(b) The report is not required to include an action that
does not apply to real property in the appraisal district whose
chief appraiser requested the report.
(c) The chief appraiser in the request for a report shall
specify the period to be covered by the report. The governing body
is not required to include in the report an action included in a
previous report made to the chief appraiser of the same appraisal
district. The governing body must deliver the report to the chief
appraiser not later than the 30th day after the date of the request,
unless the chief appraiser specifies or agrees to a later date.
(d) As soon as practicable after delivering a report to the
chief appraiser under Subsection (c), the governing body making the
report shall deliver a copy of the report to the governing body of
each taxing unit in which is located property affected by an action
included in the report.
Added by Acts 1989, 71st Leg., ch. 796, § 15, eff. Sept. 1, 1989.
