reglab/housing_qa huggingface dataset:
TX Tax Code § 11.48 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.48. Confidential Information

Sec. 11.48.  CONFIDENTIAL INFORMATION.  (a)  A driver's license number, personal identification certificate number, or social security account number provided in an application for an exemption filed with a chief appraiser is confidential and not open to public inspection.  The information may not be disclosed to anyone other than an employee or agent of the appraisal district who appraises property or performs appraisal services for the appraisal district, except as authorized by Subsection (b).(b)  Information made confidential by this section may be disclosed:(1)  in a judicial or administrative proceeding pursuant to a lawful subpoena;(2)  to the person who filed the application or to the person's representative authorized in writing to receive the information;(3)  to the comptroller and the comptroller's employees authorized by the comptroller in writing to receive the information or to an assessor or a chief appraiser if requested in writing;(4)  in a judicial or administrative proceeding relating to property taxation to which the person who filed the application is a party; or(5)  if and to the extent the information is required to be included in a public document or record that the appraisal district is required by law to prepare or maintain.(c)  A person who legally has access to an application for an exemption or who legally obtains the information from the application made confidential by this section commits an offense if the person knowingly:(1)  permits inspection of the confidential information by a person not authorized by Subsection (b) to inspect the information;  or(2)  discloses the confidential information to a person not authorized by Subsection (b) to receive the information.(d)  An offense under Subsection (c) is a Class B misdemeanor.|Added by Acts 2003, 78th Leg., ch. 436, Sec. 1, eff. Sept. 1, 2003.Amended by: Acts 2015, 84th Leg., R.S., Ch. 1118 (H.B. 3532), Sec. 1, eff. September 1, 2015.|
TX Tax Code § 11.49 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.49. Legal Title Not Affected

Sec. 11.49.  LEGAL TITLE NOT AFFECTED.  (a)  The grant or denial of an application by an heir property owner for a residence homestead exemption under this chapter does not affect the legal title of the property subject to the application and does not operate to transfer title to that property.(b)  An appraisal district, chief appraiser, appraisal review board, or county assessor-collector may not be made a party to a proceeding to adjudicate ownership of property described by Subsection (a) except as prescribed by this title.|Added by Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 8, eff. September 1, 2019.|
TX Tax Code § 11.50 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle C - Taxable Property and Exemptions|Chapter 11 - Taxable Property and Exemptions|Subchapter C. Administration of Exemptions|Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser

Sec. 11.50.  PROVISION OF NAMES OF INDIVIDUALS RECEIVING  RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER.  (a)  The chief appraiser of an appraisal district may request that the chief appraiser of another appraisal district provide to the requesting chief appraiser a list of the names of all individuals who currently receive an exemption for a residence homestead in the appraisal district for which the request is made.(b)  A chief appraiser who receives a request under Subsection (a) shall provide the list to the requesting chief appraiser as soon as practicable.(c)  A provision of law making information described by Subsection (a) confidential does not apply to the disclosure of that information under this section to another chief appraiser.|Added by Acts 2021, 87th Leg., R.S., Ch. 598 (S.B. 1088), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 22.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter A. Information From Taxpayer|Section 22.02. Rendition of Property Losing Exemption During Tax Year or for Which Exemption Application Is Denied

Sec. 22.02.  RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED.  (a)  If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on the date applicability of the exemption terminates shall render the property for taxation within 30 days after the date of termination.(b)  If the chief appraiser denies an application for an exemption for property described by Section 22.01(a), the person who owns the property on the date the application is denied shall render the property for taxation in the manner provided by Section 22.01 within 30 days after the date of denial.|Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff. Jan. 1, 2004.|
TX Tax Code § 22.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter A. Information From Taxpayer|Section 22.03. Report of Decreased Value

Sec. 22.03.  REPORT OF DECREASED VALUE.  (a)  A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may file an information report describing the property involved and stating the nature and cause of the decrease.(b)  Except as provided by Subsection (d) of this section, before determining the appraised value of property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must view the property to verify any reported change in appraised value and its cause and nature.  The person who views the property shall note on the back of the property owner's report his name, the date he viewed the property, and his determination of any decrease in appraised value and its cause and nature.(c)  The chief appraiser shall deliver a written notice to the property owner of the determination made as provided by Subsection (b) of this section.(d)  Before determining the appraised value of oil and gas property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must review the appraisal of the property to verify any reported change in appraised value and its cause and nature.  The person who reviews the appraisal of the property shall note on the back of the property owner's report his name, the date he reviewed the appraisal of the property, and his determination of any decrease in appraised value and its cause and nature.|Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 49, eff. Jan. 1, 1982;   Acts 1985, 69th Leg., ch. 315, Sec. 1, 2, eff. Jan. 1, 1986.|
TX Tax Code § 22.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter A. Information From Taxpayer|Section 22.04. Report by Bailee, Lessee, or Other Possessor

Sec. 22.04.  REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR.  (a)  When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is in his possession or under his management on January 1 by bailment, lease, consignment, or other arrangement.(b)  When required by the chief appraiser, a person who leases or otherwise provides space to another for storage of personal property shall file an information report stating the name and address of each person to whom he leased or otherwise provided storage space on January 1.(c)  This section does not apply to a warehouse for which an exemption for cotton has been granted under Section 11.437.(d)  This section does not apply to a motor vehicle that on January 1 is located at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, for that place of business, and that:(1)  has not acquired taxable situs under Section 21.02(a)(1) in a taxing unit that participates in the appraisal district because the vehicle is described by Section 21.02(d);(2)  is offered for sale by a dealer who holds a dealer's general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, and whose inventory of motor vehicles is subject to taxation in the manner provided by Sections 23.121 and 23.122; or(3)  is collateral possessed by a lienholder and offered for sale in foreclosure of a security interest.|Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 50, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 779, Sec. 5, eff. Jan. 1, 1994;  Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(c), eff. Sept. 1, 2003.Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 9, eff. September 1, 2005.Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.02, eff. September 1, 2009.|
TX Tax Code § 22.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter A. Information From Taxpayer|Section 22.05. Rendition by Railroad

Sec. 22.05.  RENDITION BY RAILROAD.  (a)  In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.(b)  The rendition shall:(1)  list all real property other than the property covered by Subdivision (2) of this subsection;(2)  list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad;  and(3)  list all personal property as required by Section 22.01 of this code.|Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982.|
TX Tax Code § 22.07 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter A. Information From Taxpayer|Section 22.07. Inspection of Property

Sec. 22.07.  INSPECTION OF PROPERTY.  (a)  The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of tangible personal property used for the production of income and having a taxable situs in the district.(b)  An inspection under this section must be during normal business hours or at a time mutually agreeable to the chief appraiser or his representative and the person in control of the premises.(c)  The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01(a)(5) was determined.  The statement must:(1)  summarize information sufficient to identify the property, including:(A)  the physical and economic characteristics relevant to the opinion of value, if appropriate;  and(B)  the source of the information used;(2)  state the effective date of the opinion of value;  and(3)  explain the basis of the value rendered.  If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules used for federal income tax purposes.(d)  The property owner shall deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the 21st day after the date the chief appraiser's request is received.  The owner's statement is solely for informational purposes and is not admissible in evidence in any subsequent protest, suit, appeal, or other proceeding under this title involving the property other than:(1)  a proceeding to determine whether the property owner has complied with this section;(2)  a proceeding under Section 22.29(b);  or(3)  a protest under Section 41.41.(e)  A statement provided under this section is confidential information and may not be disclosed, except as provided by Section 22.27.(f)  Failure to comply with this section in a timely manner is considered to be a failure to timely render under Section 22.01 and penalties as described in Section 22.28 shall be applied by the chief appraiser.|Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 52, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 5, eff. Jan. 1, 2004.|
TX Tax Code § 22.21 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.21. Publicizing Requirements

Sec. 22.21.  PUBLICIZING REQUIREMENTS.  Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law relating to filing rendition statements and property reports and of the availability of forms.|Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982;   Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 17, eff. Sept. 1, 1991.|
TX Tax Code § 22.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.22. Method for Requiring Rendition or Report

Sec. 22.22.  METHOD FOR REQUIRING RENDITION OR REPORT.  The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the statement or report is required to the person responsible for filing it.  He shall attach to the notice a copy of the appropriate form.|Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982.|
TX Tax Code § 22.23 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.23. Filing Date

Sec. 22.23.  FILING DATE.  (a)  Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02.(b)  On written request by the property owner, the chief appraiser shall extend a deadline for filing a rendition statement or property report to May 15.  The chief appraiser may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.(c)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.(d)  Notwithstanding any other provision of this section, rendition statements and property reports required to be filed by a property owner regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission must be delivered to the chief appraiser not later than April 30, except as provided by Section 22.02.  On written request by the property owner, the chief appraiser shall extend the filing deadline to May 15.  The chief appraiser may further extend the deadline an additional 15 days for good cause shown in writing by the property owner.|Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 312, Sec. 1, eff. June 7, 1985;  Acts 1987, 70th Leg., ch. 185, Sec. 1, eff. Jan. 1, 1988;  Acts 1993, 73rd Leg., ch. 924, Sec. 1, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1039, Sec. 20, eff. Jan. 1, 1998;  Acts 2003, 78th Leg., ch. 1173, Sec. 6.Amended by: Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 3, eff. January 1, 2018.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 27, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.|
TX Tax Code § 22.24 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.24. Rendition and Report Forms

Sec. 22.24.  RENDITION AND REPORT FORMS.  (a)  A person required to render property or to file a report as provided by this chapter shall use a form that substantially complies with the appropriate form prescribed or approved by the comptroller.(b)  A person filing a rendition or report shall include all information required by Section 22.01.(c)  The comptroller may prescribe or approve different forms for different kinds of property but shall ensure that each form requires a property owner to furnish the information necessary to identify the property and to determine its ownership, taxability, and situs.  Each form must include a box that the property owner may check to permit the property owner to affirm that the information contained in the most recent rendition statement filed by the property owner in a prior tax year is accurate with respect to the current tax year in accordance with Section 22.01(l).  A form may not require but may permit a property owner to furnish information not specifically required by this chapter to be reported.  In addition, a form prescribed or approved under this subsection must contain the following statement in bold type:  "If you make a false statement on this form, you could be found guilty of a Class A misdemeanor or a state jail felony under Section 37.10, Penal Code."(d)  Except as required by Section 22.01(a), a rendition or report form shall permit but not require a property owner to state the owner's good faith estimate of the market value of the property.(e)  To be valid, a rendition or report must be sworn to before an officer authorized by law to administer an oath.  The comptroller may not prescribe or approve a rendition or report form unless the form provides for the person filing the form to swear that the information provided in the rendition or report is true and accurate to the best of the person's knowledge and belief.  This subsection does not apply to a rendition or report filed by a secured party, as defined by Section 22.01, the property owner, an employee of the property owner, or an employee of a property owner on behalf of an affiliated entity of the property owner.|Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 54, eff. Jan. 1, 1982;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 18, eff. Sept. 1, 1991;  Acts 1997, 75th Leg., ch. 316, Sec. 1, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 463, Sec. 1, eff. Sept. 1, 1999;  Acts 2003, 78th Leg., ch. 1173, Sec. 7, eff. Jan. 1, 2004.Amended by: Acts 2007, 80th Leg., R.S., Ch. 602 (H.B. 264), Sec. 2, eff. September 1, 2007.Acts 2013, 83rd Leg., R.S., Ch. 1215 (S.B. 1508), Sec. 2, eff. January 1, 2014.Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 12, eff. January 1, 2014.|
TX Tax Code § 22.25 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.25. Place and Manner of Filing

Sec. 22.25.  PLACE AND MANNER OF FILING.  A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the property listed in the statement or report is taxable.|Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 55, eff. Jan. 1, 1982.|
TX Tax Code § 22.26 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.26. Signature

Sec. 22.26.  SIGNATURE.  (a)  Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the statement or report.(b)  When a corporation is required to file a statement or report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the statement or report.|Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 22.28 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 22 - Renditions and Other Reports|Subchapter B. Requirements and Procedures|Section 22.28. Penalty for Delinquent Report; Penalty Collection Procedures

Sec. 22.28.  PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES.  (a)  Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required by this chapter in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district.  The chief appraiser shall deliver by first class mail a notice of the imposition of the penalty to the person.  The notice may be delivered with a notice of appraised value provided under Section 25.19, if practicable.(b)  The chief appraiser shall certify to the assessor for each taxing unit participating in the appraisal district that imposes taxes on the property that a penalty imposed under this chapter has become final.  The assessor shall add the amount of the penalty to the original amount of tax imposed on the property and shall include that amount in the tax bill for that year.  The penalty becomes part of the tax on the property and is secured by the tax lien that attaches to the property under Section 32.01.(c)  A penalty under this chapter becomes final if:(1)  the property owner does not protest under Section 22.30 the imposition of the penalty before the appraisal review board;(2)  the appraisal review board determines a protest brought by the property owner under Section 22.30 by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 or the judgment of the district court sustaining the determination subsequently becomes final; or(3)  a court imposes the penalty under Section 22.29 and the order of the court imposing the penalty subsequently becomes final.(d)  To help defray the costs of administering this chapter, a collector who collects a penalty imposed under Subsection (a) shall remit to the appraisal district that employs the chief appraiser who imposed the penalty an amount equal to five percent of the penalty amount collected.|Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.Amended by: Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 4, eff. September 1, 2005.Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.|