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