CHAPTER 25. LOCAL APPRAISAL

TAX CODE

TITLE 1. PROPERTY TAX CODE

SUBTITLE D. APPRAISAL AND ASSESSMENT

CHAPTER 25. LOCAL APPRAISAL

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 156, ch. 13,

Sec. 96, eff. Jan. 1, 1982.

Sec. 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, Sec. 97,

eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 40, eff. Sept. 1, 1991.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 157, ch. 13,

Sec. 98, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., 2nd C.S., ch.

6, Sec. 41, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 631,

Sec. 6, eff. Sept. 1, 1999.

Sec. 25.025. CONFIDENTIALITY OF CERTAIN HOME ADDRESS

INFORMATION. (a) This section applies only to:

(1) a current or former 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;

(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;

(6) a federal judge, a state judge, or the spouse of a federal

judge or state judge;

(7) a current or former employee of a district attorney,

criminal district attorney, or county or municipal attorney whose

jurisdiction includes any criminal law or child protective

services matters;

(8) an officer or employee of a community supervision and

corrections department established under Chapter 76, Government

Code, who performs a duty described by Section 76.004(b) of that

code;

(9) a criminal investigator of the United States as described by

Article 2.122(a), Code of Criminal Procedure; and

(10) a police officer or inspector of the United States Federal

Protective Service.

(a-1) In this section:

(1) "Federal judge" means:

(A) a judge, former judge, or retired judge of a United States

court of appeals;

(B) a judge, former judge, or retired judge of a United States

district court;

(C) a judge, former judge, or retired judge of a United States

bankruptcy court; or

(D) a magistrate judge, former magistrate judge, or retired

magistrate judge of a United States district court.

(2) "State judge" means:

(A) a judge, former judge, or retired judge of an appellate

court, a district court, or a county court at law of this state;

(B) an associate judge appointed under Chapter 201, Family Code,

or a retired associate judge or former associate judge appointed

under that chapter; or

(C) a justice of the peace.

(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, Sec. 4, eff. Sept. 1,

2001. Amended by Acts 2003, 78th Leg., ch. 703, Sec. 1, eff. June

20, 2003.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

594, Sec. 11, eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch.

621, Sec. 3, eff. September 1, 2007.

Acts 2007, 80th Leg., R.S., Ch.

851, Sec. 1, eff. June 15, 2007.

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 22.003, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

465, Sec. 7, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

732, Sec. 3, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

1259, Sec. 3, eff. September 1, 2009.

Acts 2009, 81st Leg., R.S., Ch.

1259, Sec. 4, eff. September 1, 2009.

Sec. 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, Sec. 5, eff. Sept. 1,

2001.

Sec. 25.027. INFORMATION REGARDING CERTAIN RESIDENTIAL PROPERTY.

(a) Information in appraisal records may not be posted on the

Internet if the information is a photograph, sketch, or floor

plan of an improvement to real property that is designed

primarily for use as a human residence.

(b) This section does not apply to an aerial photograph that

depicts five or more separately owned buildings.

Added by Acts 2005, 79th Leg., Ch.

29, Sec. 1, eff. September 1, 2005.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1991, 72nd Leg., ch. 617, Sec. 10, eff.

Aug. 26, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 42,

eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 274, Sec. 13, eff.

Aug. 30, 1993.

Sec. 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, Sec. 1, eff. Jan. 1,

1982.

Sec. 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, Sec. 1, eff. Jan. 1,

1982.

Sec. 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.

(c) This section does not apply to:

(1) any portion of a facility owned by the Texas Department of

Transportation that is part of the Trans-Texas Corridor, is a

rail facility or system, or is a highway in the state highway

system and that is licensed or leased to a private entity by that

department under Chapter 91, 227, or 361, Transportation Code; or

(2) a leasehold or other possessory interest granted by the

Texas Department of Transportation in a facility owned by that

department that is part of the Trans-Texas Corridor, is a rail

facility or system, or is a highway in the state highway system.

Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1995, 74th Leg., ch. 579, Sec. 9, eff. Jan.

1, 1996; Acts 1999, 76th Leg., ch. 1481, Sec. 6, eff. Jan. 1,

2000.

Amended by:

Acts 2005, 79th Leg., Ch.

281, Sec. 2.96, eff. June 14, 2005.

Sec. 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.

Text of subsection as amended by Acts 2007, 80th Leg., R.S., Ch.

885, Sec. 2.36

Text of subsection effective until April 01, 2011

(b) Except as provided by Sections 11.11(b) and (c), 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 a municipality or county 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

Subchapter C, Chapter 681, Business & Commerce Code;

(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 (Subtitle C1, Title 12,

Local Government Code), by the same municipality 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 a municipality; or

(B) a convention center, visitor center, sports facility with

permanent seating, concert hall, arena, or stadium that is owned

by a municipality 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;

(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; or

(8) the property is part of a rail facility owned by a rural

rail transportation district created or operating under Chapter

623, Acts of the 67th Legislature, Regular Session, 1981 (Article

6550c, Vernon's Texas Civil Statutes).

Text of subsection as amended by Acts 2007, 80th Leg., R.S., Ch.

885, Sec. 3.70

Text of subsection effective until April 01, 2011

(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

Subchapter C, Chapter 681, Business & Commerce Code;

(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 (Subtitle C1, Title 12,

Local Government Code), 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; or

(6) 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.

Text of subsection effective on April 01, 2011

(b) Except as provided by Sections 11.11(b) and (c), 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 a municipality or county 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

Subchapter C, Chapter 681, Business & Commerce Code;

(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, that 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 (Subtitle C1, Title 12,

Local Government Code), by the same municipality that owns the

airport;

(4) the interest is in a part of:

(A) a park, market, fairground, or similar public facility that

is owned by a municipality; or

(B) a convention center, visitor center, sports facility with

permanent seating, concert hall, arena, or stadium that is owned

by a municipality 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:

(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; or

(7) the property is part of a rail facility owned by a rural

rail transportation district operating under Chapter 172,

Transportation Code.

(c) Subsection (a) does not apply to:

(1) any portion of a facility owned by the Texas Department of

Transportation that is part of the Trans-Texas Corridor, is a

rail facility or system, or is a highway in the state highway

system and that is licensed or leased to a private entity by that

department under Chapter 91, 227, or 361, Transportation Code; or

(2) a leasehold or other possessory interest granted by the

Texas Department of Transportation in a facility owned by that

department that is part of the Trans-Texas Corridor, is a rail

facility or system, or is a highway in the state highway system.

Acts 1979, 66th Leg., p. 2270, ch. 841, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., p. 2615, ch. 700, Sec. 1,

eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 157, ch.

13, Sec. 99, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 534,

Sec. 7, eff. Aug. 28, 1989; Acts 1991, 72nd Leg., ch. 582, Sec.

18, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., ch. 763, Sec. 2,

eff. Jan. 1, 1992; Acts 1997, 75th Leg., ch. 829, Sec. 1, eff.

Jan. 1, 1998; Acts 2001, 77th Leg., ch. 1127, Sec. 1, eff. Aug.

27, 2001.

Amended by:

Acts 2005, 79th Leg., Ch.

281, Sec. 2.97, eff. June 14, 2005.

Acts 2007, 80th Leg., R.S., Ch.

609, Sec. 7, eff. June 15, 2007.

Acts 2007, 80th Leg., R.S., Ch.

885, Sec. 2.36, eff. April 1, 2009.

Acts 2007, 80th Leg., R.S., Ch.

885, Sec. 3.70, eff. April 1, 2009.

Acts 2007, 80th Leg., R.S., Ch.

1169, Sec. 1, eff. January 1, 2008.

Acts 2009, 81st Leg., R.S., Ch.

85, Sec. 4.11, eff. April 1, 2011.

Acts 2009, 81st Leg., R.S., Ch.

87, Sec. 22.004, eff. September 1, 2009.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13,

Sec. 100, eff. Jan. 1, 1982; Acts 2003, 78th Leg., ch. 338, Sec.

45, eff. Jan. 1, 2004.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13,

Sec. 101, eff. Jan. 1, 1982.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13,

Sec. 102, eff. Jan. 1, 1982.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 158, ch. 13,

Sec. 103, eff. Jan. 1, 1982.

Sec. 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,

Sec. 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,

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13,

Sec. 104, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 450, Sec.

1, eff. Sept. 1, 1990; Acts 1989, 71st Leg., ch. 796, Sec. 22,

eff. Sept. 1, 1989; Acts 1997, 75th Leg., ch. 1299, Sec. 1, eff.

Jan. 1, 1998.

Sec. 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, Sec. 1, eff. Jan. 1,

1982.

Sec. 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, Sec. 3, eff. Jan. 1,

1994.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13,

Sec. 105, eff. Jan. 1, 1982.

Sec. 25.17. PROPERTY OVERLAPPING TAXING UNIT OR APPRAISAL

DISTRICT BOUNDARIES. (a) 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.

(b) If real property is located partially inside the boundaries

of more than one appraisal district, the chief appraisers who are

responsible for appraising the property shall to the greatest

extent practicable coordinate their appraisals of each portion of

the property to ensure to the greatest extent possible that the

property as a whole is appraised at its market value.

Acts 1979, 66th Leg., p. 2273, ch. 841, Sec. 1, eff. Jan. 1,

1982.

Amended by:

Acts 2007, 80th Leg., R.S., Ch.

648, Sec. 2, eff. January 1, 2008.

Sec. 25.18. PERIODIC REAPPRAISALS. (a) Each appraisal office

shall implement the plan for periodic reappraisal of property

approved by the board of directors under Section 6.05(i).

(b) The plan shall provide for the following reappraisal

activities for all real and personal property in the district at

least once every three years:

(1) identifying properties to be appraised through physical

inspection or by other reliable means of identification,

including deeds or other legal documentation, aerial photographs,

land-based photographs, surveys, maps, and property sketches;

(2) identifying and updating relevant characteristics of each

property in the appraisal records;

(3) defining market areas in the district;

(4) identifying property characteristics that affect property

value in each market area, including:

(A) the location and market area of property;

(B) physical attributes of property, such as size, age, and

condition;

(C) legal and economic attributes; and

(D) easements, covenants, leases, reservations, contracts,

declarations, special assessments, ordinances, or legal

restrictions;

(5) developing an appraisal model that reflects the relationship

among the property characteristics affecting value in each market

area and determines the contribution of individual property

characteristics;

(6) applying the conclusions reflected in the model to the

characteristics of the properties being appraised; and

(7) reviewing the appraisal results to determine value.

(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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13,

Sec. 106, eff. Jan. 1, 1982; Acts 1989, 71st Leg., ch. 796, Sec.

23, eff. Sept. 1, 1989.

Amended by:

Acts 2005, 79th Leg., Ch.

412, Sec. 10, eff. September 1, 2005.

Sec. 25.19. NOTICE OF APPRAISED VALUE. (a) By April 1 or as

soon thereafter as practicable if the property is a single-family

residence that qualifies for an exemption under Section 11.13, or

by May 1 or as soon thereafter as practicable in connection with

any other property, 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;

(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.

(b-1) For real property, in addition to the information required

by Subsection (b), the chief appraiser shall state in a notice

required to be delivered under Subsection (a), the difference,

expressed as a percent increase or decrease, as applicable, in

the appraised value of the property for the current tax year as

compared to the fifth tax year before the current tax year.

(b-2) This subsection applies only to a notice of appraised

value for residential real property that has not qualified for a

residence homestead exemption in the current tax year. If the

records of the appraisal district indicate that the address of

the property is also the address of the owner of the property, in

addition to containing the applicable information required by

Subsections (b), (b-1), and (f), the notice must contain the

following statement in boldfaced 12-point type: "According to

the records of the appraisal district, the residential real

property described in this notice of appraised value is not

currently being allowed a residence homestead exemption from ad

valorem taxation. If the property is your home and you occupy it

as your principal place of residence, the property may qualify

for one or more residence homestead exemptions, which will reduce

the amount of taxes imposed on the property. The form needed to

apply for a residence homestead exemption is enclosed. Although

the form may state that the deadline for filing an application

for a residence homestead exemption is April 30, a late

application for a residence homestead exemption will be accepted

if filed before February 1, (insert year application must be

filed). There is no fee or charge for filing an application or a

late application for a residence homestead exemption." The

notice must be accompanied by an application form for a residence

homestead exemption.

(c) In the case of the residence homestead of a person 65 years

of age or older or disabled 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 a 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, the deadline for filing an application

for a residence homestead exemption, 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 April 1 or as soon thereafter as practicable if the

property is a single-family residence that qualifies for an

exemption under Section 11.13, or by May 1 or as soon thereafter

as practicable in connection with any other property, 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 159, ch. 13,

Sec. 107, 162, eff. Jan. 1, 1982; Acts 1987, 70th Leg., ch. 185,

Sec. 2, eff. Jan. 1, 1987; Acts 1987, 70th Leg., ch. 947, Sec.

11, eff. Jan. 1, 1988; Acts 1989, 71st Leg., ch. 745, Sec. 1,

eff. Sept. 1, 1989; Acts 1989, 71st Leg., ch. 784, Sec. 1, eff.

Jan. 1, 1990; Acts 1989, 71st Leg., ch. 796, Sec. 24, eff. Sept.

1, 1989; Acts 1990, 71st Leg., 6th C.S., ch. 12, Sec. 2(32), eff.

Sept. 6, 1990; Acts 1991, 72nd Leg., ch. 836, Sec. 2.1, eff. Jan.

1, 1992; Acts 1997, 75th Leg., ch. 1039, Sec. 24, eff. Jan. 1,

1998; Acts 1999, 76th Leg., ch. 1358, Sec. 4, eff. Jan. 1, 2000;

Acts 1999, 76th Leg., ch. 1517, Sec. 1, eff. Jan. 1, 2000; Acts

2003, 78th Leg., ch. 1173, Sec. 10, eff. Jan. 1, 2004.

Amended by:

Acts 2005, 79th Leg., Ch.

412, Sec. 11, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch.

412, Sec. 12, eff. September 1, 2005.

Acts 2005, 79th Leg., Ch.

1255, Sec. 1, eff. January 1, 2006.

Acts 2007, 80th Leg., R.S., Ch.

1106, Sec. 1, eff. January 1, 2008.

Acts 2007, 80th Leg., R.S., Ch.

1112, Sec. 4, eff. January 1, 2008.

Sec. 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, Sec. 1, eff.

Aug. 29, 1983. Amended by Acts 1987, 70th Leg., ch. 38, Sec. 1,

eff. April 29, 1987; Acts 1997, 75th Leg., ch. 1039, Sec. 25,

eff. Jan. 1, 1998; Acts 2001, 77th Leg., ch. 268, Sec. 3, eff.

Sept. 1, 2001; Acts 2001, 77th Leg., ch. 372, Sec. 1, eff. May

26, 2001.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13,

Sec. 108, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312, Sec.

2, eff. June 7, 1985; Acts 1989, 71st Leg., ch. 796, Sec. 25,

eff. Sept. 1, 1989.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 161, ch. 13,

Sec. 109, eff. Jan. 1, 1982; Acts 1991, 72nd Leg., ch. 367, Sec.

1, eff. Jan. 1, 1992; Acts 1991, 72nd Leg., ch. 836, Sec. 1.2,

eff. Sept. 1, 1991.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., p. 2359, ch. 581, Sec. 2,

eff. Jan. 1, 1982; Acts 1981, 67th Leg., 1st C.S., p. 161, ch.

13, Sec. 110, eff. Jan. 1, 1982; Acts 1985, 69th Leg., ch. 312,

Sec. 3, eff. June 7, 1985; Acts 1989, 71st Leg., ch. 796, Sec.

26, eff. Sept. 1, 1989; Acts 1999, 76th Leg., ch. 631, Sec. 7,

eff. Sept. 1, 1999.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13,

Sec. 111, eff. Jan. 1, 1982; Acts 1983, 68th Leg., p. 4945, ch.

884, Sec. 2, eff. Jan. 1, 1984; Acts 1989, 71st Leg., ch. 796,

Sec. 27, eff. Sept. 1, 1989; Acts 1991, 72nd Leg., ch. 836, Sec.

1.3, eff. Sept. 1, 1991; Acts 1991, 72nd Leg., 2nd C.S., ch. 6,

Sec. 43, eff. Sept. 1, 1991; Acts 1999, 76th Leg., ch. 1199, Sec.

2, eff. June 18, 1999.

Sec. 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, Sec. 1, eff. Jan. 1,

1982. Amended by Acts 1981, 67th Leg., 1st C.S., p. 162, ch. 13,

Sec. 112, eff. Jan. 1, 1982.

Sec. 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. Payment of the late-correction

penalty is secured by the lien that attaches to the property

under Section 32.01 and is subject to enforced collection under

Chapter 33. 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 recor