TAX CODE
CHAPTER 25. LOCAL APPRAISAL
§ 25.01. PREPARATION OF APPRAISAL RECORDS. (a) By May
15 or as soon thereafter as practicable, the chief appraiser shall
prepare appraisal records listing all property that is taxable in
the district and stating the appraised value of each.
(b) The chief appraiser with the approval of the board of
directors of the district may contract with a private appraisal
firm to perform appraisal services for the district, subject to his
approval. A contract for private appraisal services is void if the
amount of compensation to be paid the private appraisal firm is
contingent on the amount of or increase in appraised, assessed, or
taxable value of property appraised by the appraisal firm.
(c) A contract for appraisal services for an appraisal
district is invalid if it does not provide that copies of the
appraisal, together with supporting data, must be made available to
the appraisal district and such appraisals and supporting data
shall be public records. "Supporting data" shall not be construed
to include personal notes, correspondence, working papers, thought
processes, or any other matters of a privileged or proprietary
nature.
Acts 1979, 66th Leg., p. 2269, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, § 96,
eff. Jan. 1, 1982.
§ 25.011. SPECIAL APPRAISAL RECORDS. (a) The chief
appraiser for each appraisal district shall prepare and maintain a
record of property specially appraised under Chapter 23 of this
code and subject, in the future, to additional taxation for change
in use or status.
(b) The record for each type of specially appraised property
must be maintained in a separate document for each 12-month period
beginning June 1. The document must include the name of at least
one owner of the property, the acreage of the property, and other
information sufficient to identify the property as required by the
comptroller. All entries in each document must be kept in
alphabetical order according to the last name of each owner whose
name is part of the record.
Added by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13, § 97,
eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6,
§ 40, eff. Sept. 1, 1991.
§ 25.02. FORM AND CONTENT. (a) The appraisal records
shall be in the form prescribed by the comptroller and shall
include:
(1) the name and address of the owner or, if the name
or address is unknown, a statement that it is unknown;
(2) real property;
(3) separately taxable estates or interests in real
property, including taxable possessory interests in exempt real
property;
(4) personal property;
(5) the appraised value of land and, if the land is
appraised as provided by Subchapter C, D, E, or H, Chapter 23, the
market value of the land;
(6) the appraised value of improvements to land;
(7) the appraised value of a separately taxable estate
or interest in land;
(8) the appraised value of personal property;
(9) the kind of any partial exemption the owner is
entitled to receive, whether the exemption applies to appraised or
assessed value, and, in the case of an exemption authorized by
Section 11.23, the amount of the exemption;
(10) the tax year to which the appraisal applies; and
(11) an identification of each taxing unit in which
the property is taxable.
(b) A mistake in the name or address of an owner does not
affect the validity of the appraisal records, of any appraisal or
tax roll based on them, or of the tax imposed. The mistake may be
corrected as provided by this code.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, § 98,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 41,
eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631, § 6, eff.
Sept. 1, 1999.
§ 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS
INFORMATION. (a) This section applies only to:
(1) a peace officer as defined by Article 2.12, Code of
Criminal Procedure;
(2) a county jailer as defined by Section 1701.001,
Occupations Code;
(3) an employee of the Texas Department of Criminal
Justice;
(4) a commissioned security officer as defined by
Section 1702.002, Occupations Code; and
(5) a victim of family violence as defined by Section
71.004, Family Code, if as a result of the act of family violence
against the victim, the actor is convicted of a felony or a Class A
misdemeanor.
(b) Information in appraisal records under Section 25.02 is
confidential and is available only for the official use of the
appraisal district, this state, the comptroller, and taxing units
and political subdivisions of this state if:
(1) the information identifies the home address of a
named individual to whom this section applies; and
(2) the individual chooses to restrict public access
to the information on the form prescribed for that purpose by the
comptroller under Section 5.07.
(c) A choice made under Subsection (b) remains valid until
rescinded in writing by the individual.
(d) This section does not prohibit the public disclosure of
information in appraisal records that identifies property
according to an address if the information does not identify an
individual who has made an election under Subsection (b) in
connection with the individual's address.
Added by Acts 2001, 77th Leg., ch. 119, § 4, eff. Sept. 1, 2001.
Amended by Acts 2003, 78th Leg., ch. 703, § 1, eff. June 20,
2003.
§ 25.026. CONFIDENTIALITY OF VIOLENCE SHELTER CENTER AND
SEXUAL ASSAULT PROGRAM ADDRESS INFORMATION. (a) In this section:
(1) "Family violence shelter center" has the meaning
assigned by Section 51.002, Human Resources Code.
(2) "Sexual assault program" has the meaning assigned
by Section 420.003, Government Code.
(b) Information in appraisal records under Section 25.02 is
confidential and is available only for the official use of the
appraisal district, this state, the comptroller, and taxing units
and political subdivisions of this state if the information
identifies the address of a family violence shelter center or a
sexual assault program.
Added by Acts 2001, 77th Leg., ch. 119, § 5, eff. Sept. 1, 2001.
§ 25.03. DESCRIPTION. (a) Property shall be described
in the appraisal records with sufficient certainty to identify it.
The description of a manufactured home shall include the correct
identification or serial number of the home or the Department of
Housing and Urban Development label number or the state seal number
in addition to the information required in Subsection (c) of this
Section. A manufactured home shall not be included in the appraisal
records unless this identification and descriptive information is
included.
(b) The comptroller may adopt rules establishing minimum
standards for descriptions of property.
(c) Each description of a manufactured home shall include
the approximate square footage, the approximate age, the general
physical condition, and any characteristics which distinguish the
particular manufactured home.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1991, 72nd Leg., ch. 617, § 10, eff. Aug. 26,
1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 42, eff. Sept. 1,
1991; Acts 1993, 73rd Leg., ch. 274, § 13, eff. Aug. 30, 1993.
§ 25.04. SEPARATE ESTATES OR INTERESTS. Except as
otherwise provided by this chapter, when different persons own land
and improvements in separate estates or interests, each separately
owned estate or interest shall be listed separately in the name of
the owner of each if the estate or interest is described in a duly
executed and recorded instrument of title.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
§ 25.05. LIFE ESTATES. Real property owned by a life
tenant and remainderman shall be listed in the name of the life
tenant.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
§ 25.06. PROPERTY ENCUMBERED BY POSSESSORY OR SECURITY
INTEREST. (a) Except as provided by Section 25.07, property
encumbered by a leasehold or other possessory interest or by a
mortgage, deed of trust, or other interest securing payment or
performance of an obligation shall be listed in the name of the
owner of the property so encumbered.
(b) Except as otherwise directed in writing under Section
1.111(f), real property that is subject to an installment contract
of sale shall be listed in the name of the seller if the installment
contract is not filed of record in the real property records of the
county.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1995, 74th Leg., ch. 579, § 9, eff. Jan. 1, 1996;
Acts 1999, 76th Leg., ch. 1481, § 6, eff. Jan. 1, 2000.
§ 25.07. LEASEHOLD AND OTHER POSSESSORY INTERESTS IN
EXEMPT PROPERTY. (a) Except as provided by Subsection (b) of this
section, a leasehold or other possessory interest in real property
that is exempt from taxation to the owner of the estate or interest
encumbered by the possessory interest shall be listed in the name of
the owner of the possessory interest if the duration of the interest
may be at least one year.
(b) Except as provided by Subsections (b) and (c) of Section
11.11 of this code, a leasehold or other possessory interest in
exempt property may not be listed if:
(1) the property is permanent university fund land;
(2) the property is county public school fund
agricultural land;
(3) the property is a part of a public transportation
facility owned by an incorporated city or town and:
(A) is an airport passenger terminal building or
a building used primarily for maintenance of aircraft or other
aircraft services, for aircraft equipment storage, or for air
cargo;
(B) is an airport fueling system facility;
(C) is in a foreign-trade zone:
(i) that has been granted to a joint airport
board under Chapter 129, Acts of the 65th Legislature, Regular
Session, 1977 (Article 1446.8, Vernon's Texas Civil Statutes);
(ii) the area of which in the portion of the
zone located in the airport operated by the joint airport board does
not exceed 2,500 acres; and
(iii) that is established and operating
pursuant to federal law; or
(D)(i) is in a foreign trade zone established
pursuant to federal law after June 1, 1991, which operates pursuant
to federal law;
(ii) is contiguous to or has access via a
taxiway to an airport located in two counties, one of which has a
population of 500,000 or more according to the federal decennial
census most recently preceding the establishment of the foreign
trade zone; and
(iii) is owned, directly or through a
corporation organized under the Development Corporation Act of 1979
(Article 5190.6, Vernon's Texas Civil Statutes), by the same
incorporated city or town which owns the airport;
(4) the interest is in a part of:
(A) a park, market, fairground, or similar public
facility that is owned by an incorporated city or town; or
(B) a convention center, visitor center, sports
facility with permanent seating, concert hall, arena, or stadium
that is owned by an incorporated city or town as such leasehold or
possessory interest serves a governmental, municipal, or public
purpose or function when the facility is open to the public,
regardless of whether a fee is charged for admission;
(5) the interest involves only the right to use the
property for grazing or other agricultural purposes;
(6) the property is owned by the Texas National
Research Laboratory Commission or by a corporation formed by the
Texas National Research Laboratory Commission under Section
465.008(g), Government Code, and is used or is useful in connection
with an eligible undertaking as defined by Section 465.021,
Government Code; or
(7) the property is:
(A) owned by a municipality, a public port, or a
navigation district created or operating under Section 59, Article
XVI, Texas Constitution, or under a statute enacted under Section
59, Article XVI, Texas Constitution; and
(B) used as an aid or facility incidental to or
useful in the operation or development of a port or waterway or in
aid of navigation-related commerce.
Acts 1979, 66th Leg., p. 2270, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., p. 2615, ch. 700, § 1, eff. Jan.
1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13, § 99,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 534, § 7, eff. Aug.
28, 1989; Acts 1991, 72nd Leg., ch. 582, § 18, eff. Sept. 1,
1991; Acts 1991, 72nd Leg., ch. 763, § 2, eff. Jan. 1, 1992;
Acts 1997, 75th Leg., ch. 829, § 1, eff. Jan. 1, 1998; Acts 2001,
77th Leg., ch. 1127, § 1, eff. Aug. 27, 2001.
§ 25.08. IMPROVEMENTS. (a) Except as provided by
Subsections (b) through (f), an improvement may be listed in the
name of the owner of the land on which the improvement is located.
(b) If a person who is not entitled to exemption owns an
improvement on exempt land, the improvement shall be listed in the
name of the owner of the improvement.
(c) When a person other than the owner of an improvement
owns the land on which the improvement is located, the land and the
improvement shall be listed separately in the name of the owner of
each if either owner files with the chief appraiser before May 1 a
written request for separate taxation on a form furnished for that
purpose together with proof of separate ownership. After an
improvement qualifies for taxation separate from land, the
qualification remains effective in subsequent tax years and need
not be requested again. However, the qualification ceases when
ownership of the land or the improvement is transferred or either
owner files a request to cancel the separate taxation.
(d) Within 30 days after an owner of land or an improvement
qualifies for separate taxation or cancels a qualification, the
chief appraiser shall deliver a written notice of the qualification
or cancellation to the other owner.
(e) A manufactured home shall be listed together with the
land on which the home is located if:
(1) the statement of ownership and location for the
home issued under Section 1201.207, Occupations Code, reflects that
the owner has elected to treat the home as real property; and
(2) a certified copy of the statement of ownership and
location has been filed in the real property records in the county
in which the home is located.
(f) A manufactured home shall be listed separately from the
land on which the home is located if either of the conditions
provided by Subsection (e) is not satisfied.
Acts 1979, 66th Leg., p. 2271, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 100,
eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 338, § 45, eff. Jan.
1, 2004.
§ 25.09. CONDOMINIUMS AND PLANNED UNIT
DEVELOPMENTS. (a) A separately owned apartment or unit in a
condominium as defined in the Condominium Act shall be listed in
the name of the owner of each particular apartment or unit. The
value of each apartment or unit shall include the value of its
fractional share in the common elements of the condominium.
(b) Property owned by a planned unit development
association may be listed and taxes imposed proportionately against
each member of the association if the association files with the
chief appraiser before May 1 a resolution adopted by vote of a
majority of all members of the association authorizing the
proportionate imposition of taxes. A resolution adopted as
provided by this subsection remains effective in subsequent tax
years unless it is revoked by a similar resolution.
(c) If property is listed and taxes imposed proportionately
as authorized by Subsection (b) of this section, the amount of tax
to be imposed on the association's property shall be divided by the
number of parcels of real property in the development. The quotient
is the proportionate amount of tax to be imposed on each parcel, and
a tax lien attaches to each parcel to secure payment of its
proportionate share of the tax on the association's property.
(d) For purposes of this section, "planned unit development
association" means an association that owns and maintains property
in a real property development project for the benefit of its
members, who are owners of individual parcels of real property in
the development and are members of the association because of that
ownership.
Acts 1979, 66th Leg., p. 2271, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 101,
eff. Jan. 1, 1982.
§ 25.10. STANDING TIMBER. (a) Except as provided by
Subsections (b) and (c) of this section, standing timber may be
listed together with the land on which it is located in the name of
the owner of the land.
(b) If a person who is not entitled to exemption owns
standing timber on exempt land, the timber shall be listed
separately in the name of the owner of the timber.
(c) When a person other than the owner of standing timber
owns the land on which the timber is located, the land and the
timber shall be listed separately in the name of the owner of each
if either owner files with the chief appraiser before May 1 a
written request for separate taxation on a form furnished for that
purpose together with proof of separate ownership. A qualification
for separate taxation of timber expires at the end of the tax year.
(d) Within 30 days after an owner of land or timber
qualifies for separate taxation, the chief appraiser shall deliver
a written notice of the qualification to the other owner.
Acts 1979, 66th Leg., p. 2272, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 102,
eff. Jan. 1, 1982.
§ 25.11. UNDIVIDED INTERESTS. (a) Except as provided
by Section 25.12 of this code and by Subsection (b) of this section,
a property owned in undivided interests may be listed jointly in the
name of all owners of undivided interests in the property or in the
name of any one or more owners.
(b) An undivided interest in a property shall be listed
separately from other undivided interests in the property in the
name of its owner if the interest is described in a duly executed
and recorded instrument of title and the owner files with the
appraisal office before May 1 a written request for separate
taxation on a form furnished for that purpose together with proof of
ownership and of the proportion his interest bears to the whole.
After an undivided interest qualifies for separate taxation, the
qualification remains effective in subsequent tax years and need
not be requested again. However, the qualification ceases when
ownership is transferred or when any owner files a request to cancel
separate taxation.
(c) Within 30 days after an owner qualifies for separate
taxation or cancels a qualification, the chief appraiser shall
deliver a written notice of the qualification or cancellation to
the other owners.
Acts 1979, 66th Leg., p. 2272, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13, § 103,
eff. Jan. 1, 1982.
§ 25.12. MINERAL INTEREST. (a) Except as provided by
Subsection (b) of this section, each separate interest in minerals
in place shall be listed separately from other interests in the
minerals in place in the name of the owner of the interest.
(b) Separate interests in minerals in place, other than
interests having a taxable value of less than $500, shall be listed
jointly in the name of the operator designated with the railroad
commission or the name of all owners or any combination of owners if
the designated operator files with the appraisal office before May
1 a written request for joint taxation on a form furnished for that
purpose. A qualification pursuant to this subsection for joint
taxation remains effective in subsequent tax years and need not be
requested again. However, the qualification ceases when the
designated operator files a request to cancel joint taxation.
Text of subsec. (c) as added by Acts 1989, 71st Leg., ch. 796, §
22
(c) If a written request for joint taxation has been filed
under Subsection (b), the notice of appraised value provided for by
Section 25.19 for the owners included in the request for joint
taxation shall be delivered to the operator, owner, or owners of the
mineral interest in whose name the mineral interest is designated
for joint taxation. The chief appraiser is not required to deliver
a separate notice of appraised value to each owner included in the
request for joint taxation. However, the chief appraiser shall
deliver a separate notice of appraised value to an owner of an
interest in the property who before May 1 files a written request to
receive a separate notice of appraised value with the chief
appraiser on a form provided by the appraisal district for that
purpose. The request is effective for each subsequent year until
revoked by the owner or until the owner no longer owns an interest
in the property.
Text of subsec. (c) as added by Acts 1989, 71st Leg., ch. 450, § 1
(c) If a written request for joint taxation has been filed
under Subsection (b), the notice of appraised value provided for by
Section 25.19 for the owners included in the request for joint
taxation shall be delivered to the operator, owner, or owners of the
mineral interest in whose name the mineral interest is designated
for joint taxation. The chief appraiser is not required to deliver
a separate notice of appraised value to each owner included in the
request for joint taxation. Provided, however, a mineral interest
owner may request a separate notice of appraised value and the chief
appraiser shall deliver a separate notice of appraised value to
such owner.
Acts 1979, 66th Leg., p. 2272, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, § 104,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 450, § 1, eff. Sept.
1, 1990; Acts 1989, 71st Leg., ch. 796, § 22, eff. Sept. 1, 1989;
Acts 1997, 75th Leg., ch. 1299, § 1, eff. Jan. 1, 1998.
§ 25.13. EXEMPT PROPERTY SUBJECT TO CONTRACT OF
SALE. Property that is exempt from taxation to the titleholder but
is subject on January 1 to a contract of sale to a person not
entitled to exemption shall be listed in the name of the purchaser.
Acts 1979, 66th Leg., p. 2273, ch. 841, § 1, eff. Jan. 1, 1982.
§ 25.135. QUALIFYING TRUSTS. The interest of a
qualifying trust as defined by Section 11.13(j) in a residence
homestead shall be listed in the name of the trustor of the trust.
Added by Acts 1993, 73rd Leg., ch. 854, § 3, eff. Jan. 1, 1994.
§ 25.16. PROPERTY LOSING EXEMPTION DURING TAX
YEAR. (a) If an exemption applicable to a property on January 1
terminates during the tax year, the property shall be listed in the
name of the person who owns or acquires the property on the date
applicability of the exemption terminates.
(b) The chief appraiser shall make an entry on the appraisal
records showing that taxes on the property are to be calculated as
provided by Section 26.10 of this code and showing the date on which
exemption terminated.
Acts 1979, 66th Leg., p. 2273, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, § 105,
eff. Jan. 1, 1982.
§ 25.17. PROPERTY OVERLAPPING TAXING UNIT
BOUNDARIES. If real property is located partially outside and
partially inside a taxing unit's boundaries, the portion inside the
unit's boundaries shall be listed separately from the remaining
portion.
Acts 1979, 66th Leg., p. 2273, ch. 841, § 1, eff. Jan. 1, 1982.
§ 25.18. PERIODIC REAPPRAISALS. (a) Each appraisal
office shall implement a plan for periodic reappraisal of property
to update appraised values.
(b) The plan shall provide for reappraisal of all real
property in the district at least once every three years.
(c) A taxing unit by resolution adopted by its governing
body may require the appraisal office to appraise all property
within the unit or to identify and appraise newly annexed territory
and new improvements in the unit as of a date specified in the
resolution. On or before the deadline requested by the taxing unit,
which deadline may not be less than 30 days after the date the
resolution is delivered to the appraisal office, the chief
appraiser shall complete the appraisal and deliver to the unit an
estimate of the total appraised value of property taxable by the
unit as of the date specified in such resolution. The unit must pay
the appraisal district for the cost of making the appraisal. The
chief appraiser shall provide sufficient personnel to make the
appraisals required by this subsection on or before the deadline
requested by the taxing unit. An appraisal made pursuant to this
subsection may not be used by a taxing unit as the basis for the
imposition of taxes.
Acts 1979, 66th Leg., p. 2273, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, § 106,
eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, § 23, eff.
Sept. 1, 1989.
§ 25.19. NOTICE OF APPRAISED VALUE. (a) By May 15 or
as soon thereafter as practicable, the chief appraiser shall
deliver a clear and understandable written notice to a property
owner of the appraised value of the property owner's property if:
(1) the appraised value of the property is greater
than it was in the preceding year;
(2) the appraised value of the property is greater
than the value rendered by the property owner; or
(3) the property was not on the appraisal roll in the
preceding year.
(b) The chief appraiser shall separate real from personal
property and include in the notice for each:
(1) a list of the taxing units in which the property is
taxable;
(2) the appraised value of the property in the
preceding year;
(3) the taxable value of the property in the preceding
year for each taxing unit taxing the property;
(4) the appraised value of the property for the
current year and the kind and amount of each partial exemption, if
any, approved for the current year;
Text of subd. (5) as amended by Acts 1999, 76th Leg., ch. 1358, §
4
(5) if the appraised value is greater than it was in
the preceding year:
(A) the effective tax rate that would be
announced pursuant to Chapter 26 if the total values being
submitted to the appraisal review board were to be approved by the
board with an explanation that that rate would raise the same amount
of revenue from property taxed in the preceding year as the unit
raised for those purposes in the preceding year;
(B) the amount of tax that would be imposed on the
property on the basis of the rate described by Paragraph (A); and
(C) a statement that the governing body of the
unit may not adopt a rate that will increase tax revenues for
operating purposes from properties taxed in the preceding year
without publishing notice in a newspaper that it is considering a
tax increase and holding a hearing for taxpayers to discuss the tax
increase;
Text of subd. (5) as amended by Acts 1999, 76th Leg., ch. 1517, §
1
(5) if the appraised value is greater than it was in
the preceding year, the amount of tax that would be imposed on the
property on the basis of the tax rate for the preceding year;
(6) in italic typeface, the following statement: "The
Texas Legislature does not set the amount of your local taxes. Your
property tax burden is decided by your locally elected officials,
and all inquiries concerning your taxes should be directed to those
officials";
(7) a detailed explanation of the time and procedure
for protesting the value;
(8) the date and place the appraisal review board will
begin hearing protests; and
(9) a brief explanation that the governing body of
each taxing unit decides whether or not taxes on the property will
increase and the appraisal district only determines the value of
the property.
(c) In the case of the residence homestead of a person 65
years of age or older that is subject to the limitation on a tax
increase over the preceding year for school tax purposes, the chief
appraiser shall indicate on the notice that the preceding year's
taxes may not be increased.
(d) Failure to receive the notice required by this section
does not affect the validity of the appraisal of the property, the
imposition of any tax on the basis of the appraisal, the existence
of any tax lien, or any proceeding instituted to collect the tax.
(e) The chief appraiser, with the approval of the appraisal
district board of directors, may dispense with the notice required
by Subsection (a)(1) if the amount of increase in appraised value is
$1,000 or less.
(f) In the notice of appraised value for real property, the
chief appraiser shall list separately:
(1) the market value of the land; and
(2) the total market value of the structures and other
improvements on the property.
(g) By May 15 or as soon thereafter as practicable, the
chief appraiser shall deliver a written notice to the owner of each
property not included in a notice required to be delivered under
Subsection (a), if the property was reappraised in the current tax
year, if the ownership of the property changed during the preceding
year, or if the property owner or the agent of a property owner
authorized under Section 1.111 makes a written request for the
notice. The chief appraiser shall separate real from personal
property and include in the notice for each property:
(1) the appraised value of the property in the
preceding year;
(2) the appraised value of the property for the
current year and the kind of each partial exemption, if any,
approved for the current year;
(3) a detailed explanation of the time and procedure
for protesting the value; and
(4) the date and place the appraisal review board will
begin hearing protests.
(h) A notice required by Subsection (a) or (g) must be in the
form of a letter.
(i) Delivery with a notice required by Subsection (a) or (g)
of a copy of the pamphlet published by the comptroller under Section
5.06 or a copy of the notice published by the chief appraiser under
Section 41.70 is sufficient to comply with the requirement that the
notice include the information specified by Subsection (b)(7) or
(g)(3), as applicable.
(j) The chief appraiser shall include with a notice required
by Subsection (a) or (g):
(1) a copy of a notice of protest form as prescribed by
the comptroller under Section 41.44(d); and
(2) instructions for completing and mailing the form
to the appraisal review board and requesting a hearing on the
protest.
(k) Notwithstanding any other provision of this section,
the chief appraiser may not deliver a written notice concerning
property that is required to be rendered or reported under Chapter
22 until after the applicable deadline for filing the rendition
statement or property report.
Acts 1979, 66th Leg., p. 2274, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13, § 107,
162, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 185, § 2, eff.
Jan. 1, 1987; Acts 1987, 70th Leg., ch. 947, § 11, eff. Jan. 1,
1988; Acts 1989, 71st Leg., ch. 745, § 1, eff. Sept. 1, 1989;
Acts 1989, 71st Leg., ch. 784, § 1, eff. Jan. 1, 1990; Acts 1989,
71st Leg., ch. 796, § 24, eff. Sept. 1, 1989; Acts 1990, 71st
Leg., 6th C.S., ch. 12, § 2(32), eff. Sept. 6, 1990; Acts 1991,
72nd Leg., ch. 836, § 2.1, eff. Jan. 1, 1992; Acts 1997, 75th
Leg., ch. 1039, § 24, eff. Jan. 1, 1998; Acts 1999, 76th Leg.,
ch. 1358, § 4, eff. Jan. 1, 2000; Acts 1999, 76th Leg., ch. 1517,
§ 1, eff. Jan. 1, 2000; Acts 2003, 78th Leg., ch. 1173, § 10,
eff. Jan. 1, 2004.
§ 25.195. INSPECTION BY PROPERTY OWNER. (a) After the
chief appraiser has submitted the appraisal records to the
appraisal review board as provided by Section 25.22(a), a property
owner or the owner's designated agent is entitled to inspect and
copy the appraisal records relating to property of the property
owner, together with supporting data, schedules, and, except as
provided by Subsection (b), any other material or information held
by the chief appraiser or required by Section 25.01(c) to be
provided to the appraisal district under a contract for appraisal
services, including material or information obtained under Section
22.27, that is obtained or used in making appraisals for the
appraisal records relating to that property.
(b) The owner of property other than vacant land or real
property used for residential purposes or the owner's agent may not
inspect any material or information obtained under Section 22.27.
(c) A property owner or the designated agent of an owner
whose property is appraised by a private appraisal firm under a
contract for appraisal services with an appraisal district is
entitled to inspect and copy, at the office of that firm, all
information pertaining to the property that the firm considered in
appraising the property, including information showing each method
of appraisal used to determine the value of the property and all
calculations, personal notes, correspondence, and working papers
used in appraising the property. This subsection does not apply to
information made confidential by Section 22.27, except that the
property owner or agent is entitled to inspect and copy any
information relating to the owner's property, including otherwise
confidential information.
(d) The appraisal firm shall make information covered by
Subsection (c) available for inspection and copying by the owner or
agent not later than the 15th day after the date the owner or agent
delivers a written request to inspect the information, unless the
owner or agent agrees in writing to a later date.
(e) If an owner or agent states under oath in a document
filed with an appraisal review board in connection with a
proceeding initiated under Section 25.25 or Chapter 41 that the
applicable appraisal firm has not complied with a request for
inspection or copying under Subsection (c) related to the property
that is the subject of the proceeding, the board may not conduct a
hearing on the merits of any claim relating to that property and may
not approve the appraisal records relating to that property until
the board determines in a hearing that:
(1) the appraisal firm has made the information
available for inspection and copying as required by Subsection (c);
or
(2) the owner or agent has withdrawn the motion or
protest that initiated the proceeding.
Added by Acts 1983, 68th Leg., p. 5079, ch. 920, § 1, eff. Aug.
29, 1983. Amended by Acts 1987, 70th Leg., ch. 38, § 1, eff.
April 29, 1987; Acts 1997, 75th Leg., ch. 1039, § 25, eff. Jan.
1, 1998; Acts 2001, 77th Leg., ch. 268, § 3, eff. Sept. 1, 2001;
Acts 2001, 77th Leg., ch. 372, § 1, eff. May 26, 2001.
§ 25.20. ACCESS BY TAXING UNITS. The chief appraiser
shall give the assessor for a taxing unit in the district reasonable
access to the appraisal records at any time.
Acts 1979, 66th Leg., p. 2274, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, § 108,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, § 2, eff. June
7, 1985; Acts 1989, 71st Leg., ch. 796, § 25, eff. Sept. 1, 1989.
§ 25.21. OMITTED PROPERTY. (a) If the chief appraiser
discovers that real property was omitted from an appraisal roll in
any one of the five preceding years or that personal property was
omitted from an appraisal roll in one of the two preceding years, he
shall appraise the property as of January 1 of each year that it was
omitted and enter the property and its appraised value in the
appraisal records.
(b) The entry shall show that the appraisal is for property
that was omitted from an appraisal roll in a prior year and shall
indicate the year and the appraised value for each year.
Acts 1979, 66th Leg., p. 2274, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, § 109,
eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 367, § 1, eff. Jan.
1, 1992; Acts 1991, 72nd Leg., ch. 836, § 1.2, eff. Sept. 1,
1991.
§ 25.22. SUBMISSION FOR REVIEW AND PROTEST. (a) By May
15 or as soon thereafter as practicable, the chief appraiser shall
submit the completed appraisal records to the appraisal review
board for review and determination of protests. However, the chief
appraiser may not submit the records until the chief appraiser has
delivered the notices required by Subsection (d) of Section 11.45,
Subsection (d) of Section 23.44, Subsection (d) of Section 23.57,
Subsection (d) of Section 23.79, Subsection (d) of Section 23.85,
Subsection (d) of Section 23.95, Subsection (d) of Section 23.9805,
and Section 25.19.
(b) The chief appraiser shall make and subscribe an
affidavit on the submission substantially as follows:
"I, __________, (Chief Appraiser) for __________ solemnly
swear that I have made or caused to be made a diligent inquiry to
ascertain all property in the district subject to appraisal by me
and that I have included in the records all property that I am aware
of at an appraised value determined as required by law."
(c) The chief appraiser may require of his employees who are
engaged in listing and appraising property an affidavit similar to
his own.
Acts 1979, 66th Leg., p. 2275, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, § 2, eff. Jan.
1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13, § 110,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, § 3, eff. June
7, 1985; Acts 1989, 71st Leg., ch. 796, § 26, eff. Sept. 1, 1989;
Acts 1999, 76th Leg., ch. 631, § 7, eff. Sept. 1, 1999.
§ 25.23. SUPPLEMENTAL APPRAISAL RECORDS. (a) After
submission of appraisal records, the chief appraiser shall prepare
supplemental appraisal records listing:
(1) each taxable property the chief appraiser
discovers that is not included in the records already submitted,
including property that was omitted from an appraisal roll in a
prior tax year;
(2) property on which the appraisal review board has
not determined a protest at the time of its approval of the
appraisal records; and
(3) property that qualifies for an exemption under
Section 11.13(n) that was adopted by the governing body of a taxing
unit after the date the appraisal records were submitted.
(b) Supplemental appraisal records shall be in the form
prescribed by the comptroller and shall include the items required
by Section 25.02 of this code.
(c) As soon as practicable after determining the appraised
value of a property listed in supplemental appraisal records, the
chief appraiser shall deliver the notice required by Section 25.19,
if applicable, and submit the records for review and determination
of protest as provided by Section 25.22.
(d) Supplemental appraisal records are subject to review,
protest, and appeal as provided by Chapters 41 and 42 of this code.
However, a property owner must file a notice of protest within 30
days after the date notice is delivered as required by Section
25.19. If a property owner files a notice of protest, the appraisal
review board shall hear and determine the protest within 30 days
after the filing of the protest or as soon thereafter as
practicable. If a property owner does not file a protest within the
protest deadline, the appraisal review board shall complete its
review of the supplemental appraisal records within 30 days after
the protest deadline or as soon thereafter as practicable.
(e) The chief appraiser shall add supplemental appraisal
records, as changed by the appraisal review board and approved by
that board, to the appraisal roll for the district and certify the
addition to the taxing units.
Acts 1979, 66th Leg., p. 2275, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, § 111,
eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch. 884, § 2,
eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796, § 27, eff.
Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, § 1.3, eff. Sept.
1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, § 43, eff. Sept.
1, 1991; Acts 1999, 76th Leg., ch. 1199, § 2, eff. June 18, 1999.
§ 25.24. APPRAISAL ROLL. The appraisal records, as
changed by order of the appraisal review board and approved by that
board, constitute the appraisal roll for the district.
Acts 1979, 66th Leg., p. 2276, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, § 112,
eff. Jan. 1, 1982.
§ 25.25. CORRECTION OF APPRAISAL ROLL. (a) Except as
provided by Chapters 41 and 42 of this code and by this section, the
appraisal roll may not be changed.
(b) The chief appraiser may change the appraisal roll at any
time to correct a name or address, a determination of ownership, a
description of property, multiple appraisals of a property, or a
clerical error or other inaccuracy as prescribed by board rule that
does not increase the amount of tax liability. Before the 10th day
after the end of each calendar quarter, the chief appraiser shall
submit to the appraisal review board and to the board of directors
of the appraisal district a written report of each change made under
this subsection that decreases the tax liability of the owner of the
property. The report must include:
(1) a description of each property; and
(2) the name of the owner of that property.
(c) The appraisal review board, on motion of the chief
appraiser or of a property owner, may direct by written order
changes in the appraisal roll for any of the five preceding years to
correct:
(1) clerical errors that affect a property owner's
liability for a tax imposed in that tax year;
(2) multiple appraisals of a property in that tax
year; or
(3) the inclusion of property that does not exist in
the form or at the location described in the appraisal roll.
(d) At any time prior to the date the taxes become
delinquent, a property owner or the chief appraiser may file a
motion with the appraisal review board to change the appraisal roll
to correct an error that resulted in an incorrect appraised value
for the owner's property. However, the error may not be corrected
unless it resulted in an appraised value that exceeds by more than
one-third the correct appraised value. If the appraisal roll is
changed under this subsection, the property owner must pay to each
affected taxing unit a late-correction penalty equal to 10 percent
of the amount of taxes as calculated on the basis of the corrected
appraised value. The roll may not be changed under this subsection
if:
(1) the property was the subject of a protest brought
by the property owner under Chapter 41, a hearing on the protest was
conducted in which the property owner offered evidence or argument,
and the appraisal review board made a determination of the protest
on the merits; or
(2) the appraised value of the property was
established as a result of a written agreement between the property
owner or the owner's agent and the appraisal district.
(e) If the chief appraiser and the property owner do not
agree to the correction before the 15th day after the date the
motion is filed, a party bringing a motion under Subsection (c) or
(d) is entitled on request to a hearing on and a determination of
the motion by the appraisal review board. A party bringing a motion
under this section must describe the error or errors that the motion
is seeking to correct. Not later than 15 days before the date of the
hearing, the board shall deliver written notice of the date, time,
and place of the hearing to the chief appraiser, the property owner,
and the presiding officer of the governing body of each taxing unit
in which the property is located. The chief appraiser, the property
owner, and each taxing unit are entitled to present evidence and
argument at the hearing and to receive written notice of the board's
determination of the motion. A property owner who files the motion
must comply with the payment requirements of Section 42.08 or
forfeit the right to a final determination of the motion.
(f) The chief appraiser shall certify each change made as
provided by this section to the assessor for each unit affected by
the change within five days after the date the change is entered.
(g) Within 45 days after receiving notice of the appraisal
review board's determination of a motion under this section, the
property owner or the chief appraiser may file suit to compel the
board to order a change in the appraisal roll as required by this
section.
(h) The appraisal review board, on the joint motion of the
property owner and the chief appraiser filed at any time prior to
the date the taxes become delinquent, shall by written order
correct an error that resulted in an incorrect appraised value for
the owner's property.
(i) A person who acquires property after January 1 of the
tax year at issue is entitled to file any motion that this section
authorizes the person who owned the property on January 1 of that
year to file, if the deadline for filing the motion has not passed.
(j) If during the pendency of a motion under this section
the ownership of property subject to the motion changes, the new
owner of the property is entitled to proceed with the motion in the
same manner as the property owner who filed the motion.
(k) The chief appraiser shall change the appraisal records
and school district appraisal rolls promptly to reflect the
detachment and annexation of property among school districts under
Subchapter C or G, Chapter 41, Education Code.
(l) A motion may be filed under Subsection (c) regardless of
whether, for a tax year to which the motion relates, the owner of
the property protested under Chapter 41 an action relating to the
value of the property that is the subject of the motion.
(m) The hearing on a motion under Subsection (c) or (d)
shall be conducted in the manner provided by Subchapter C, Chapter
41.
(n) After a chief appraiser certifies a change under
Subsection (b) that corrects multiple appraisals of a property, the
liability of a taxing unit for a refund of taxes under Section
26.15(f), and any penalty or interest on those taxes, is limited to
taxes paid for the tax year in which the appraisal roll is changed
and the four tax years preceding that year.
(o) The failure or refusal of a chief appraiser to change an
appraisal roll under Subsection (b) is not:
(1) an action that the appraisal review board is
authorized to determine under this section;
(2) an action that may be the subject of a suit to
compel filed under Subsection (g);
(3) an action that a property owner is entitled to
protest under Section 41.41; or
(4) an action that may be appealed under Chapter 42.
Acts 1979, 66th Leg., p. 2276, ch. 841, § 1, eff. Jan. 1, 1982.
Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13, § 113,
eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 826, § 1, eff. June
15, 1985; Acts 1989, 71st Leg., ch. 796, § 28, eff. Jan. 1, 1990;
Acts 1989, 71st Leg., ch. 829, § 1, eff. June 14, 1989; Acts
1991, 72nd Leg., ch. 367, § 2, eff. Jan. 1, 1992; Acts 1991, 72nd
Leg., ch. 393, § 2, eff. June 10, 1991; Acts 1993, 73rd Leg., ch.
347, § 4.12, eff. May 31, 1993; Acts 1993, 73rd Leg., ch. 1031,
§ 2, eff. Sept. 1, 1993; Acts 1995, 74th Leg., ch. 76, §
17.01(48), eff. Sept. 1, 1995; Acts 1997, 75th Leg., ch. 165, §
6.76, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 177, § 1,
eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1039, § 26, eff.
Jan. 1, 1998; Acts 2001, 77th Leg., ch. 439, § 1, eff. May 28,
2001; Acts 2001, 77th Leg., ch. 1430, § 6, eff. Sept. 1, 2001.
