reglab/housing_qa huggingface dataset:
TX Tax Code § 5.01 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.01. Property Tax Administration Advisory Board

Sec. 5.01.  PROPERTY TAX ADMINISTRATION ADVISORY BOARD.  (a)  The comptroller shall appoint the property tax administration advisory board to advise the comptroller with respect to the division or divisions within the office of the comptroller with primary responsibility for state administration of property taxation and state oversight of appraisal districts.  The advisory board may make recommendations to the comptroller regarding improving the effectiveness and efficiency of the property tax system, best practices, and complaint resolution procedures.(b)  The advisory board is composed of at least six members appointed by the comptroller.  The members of the board should include:(1)  representatives of property tax payers, appraisal districts, assessors, and school districts; and(2)  a person who has knowledge or experience in conducting ratio studies.(c)  The members of the advisory board serve at the pleasure of the comptroller.(d)  Any advice to the comptroller relating to a matter described by Subsection (a) that is provided by a member of the advisory board must be provided at a meeting called by the comptroller.(e)  Chapter 2110, Government Code, does not apply to the advisory board.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 6, eff. January 1, 2020.|
TX Tax Code § 5.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.03. Powers and Duties Generally

Sec. 5.03.  POWERS AND DUTIES GENERALLY.  (a)  The comptroller shall adopt rules establishing minimum standards for the administration and operation of an appraisal district.  The minimum standards may vary according to the number of parcels and the kinds of property the district is responsible for appraising.(b)  The comptroller may require from each district engaged in appraising property for taxation an annual report on a form prescribed by the comptroller on the administration and operation of the appraisal office.(c)  The comptroller may contract with consultants to assist in performance of the duties imposed by this chapter.(d)  Notwithstanding any other provision of this title, the comptroller may, after providing notice, require a document, payment, notice, report, or other item required to be submitted to the comptroller under this title to be submitted electronically and may send a document, payment, notice, report or other item the comptroller is required to send under this title electronically.  The comptroller may adopt rules to administer this subsection, including rules specifying the format of an item electronically submitted to or sent by the comptroller.|Acts 1979, 66th Leg., p. 2221, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 6, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991.Amended by: Acts 2021, 87th Leg., R.S., Ch. 282 (H.B. 3786), Sec. 1, eff. September 1, 2021.Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 5.04 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.04. Training and Education of Appraisers

Sec. 5.04.  TRAINING AND EDUCATION OF APPRAISERS.  (a)  The comptroller shall enter into a memorandum of understanding with the Texas Department of Licensing and Regulation or any successor agency responsible for certifying tax professionals in this state in setting standards for and approving curricula and materials for use in training and educating appraisers and assessor-collectors, and the comptroller may contract or enter into a memorandum of understanding with other public agencies, educational institutions, or private organizations in sponsoring courses of instruction and training programs.(b)  An appraisal district shall reimburse an employee of the appraisal office for all actual and necessary expenses, tuition and other fees, and costs of materials incurred in attending, with approval of the chief appraiser, a course or training program sponsored or approved by the Texas Department of Licensing and Regulation.|Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 7, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 2, eff. Sept. 1, 1991.Amended by: Acts 2009, 81st Leg., R.S., Ch. 450 (H.B. 2447), Sec. 40, eff. September 1, 2009.|
TX Tax Code § 5.042 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.042. Required Training for Chief Appraisers

Sec. 5.042.  REQUIRED TRAINING FOR CHIEF APPRAISERS.  (a)  Except as provided by this section, a person may not serve as a chief appraiser for an appraisal district unless the person has completed the course of training prescribed by Section 1151.164, Occupations Code.(b)  A person may serve in a temporary, provisional, or interim capacity as chief appraiser for a period of up to one year without completing the training required by this section.(c)  This section does not apply to a county assessor-collector who serves as chief appraiser under Section 6.05(c).|Added by Acts 2005, 79th Leg., Ch. 1111 (H.B. 2382), Sec. 2, eff. July 1, 2006.|
TX Tax Code § 5.043 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.043. Training of Arbitrators

Sec. 5.043.  TRAINING OF ARBITRATORS.  (a)  This section applies only to persons who have agreed to serve as arbitrators under Chapter 41A.(b)  The comptroller shall:(1)  approve curricula and provide an arbitration manual and other materials for use in training and educating arbitrators;(2)  make all materials for use in training and educating arbitrators freely available online; and(3)  establish and supervise a training program on property tax law for the training and education of arbitrators.(c)  The training program must:(1)  emphasize the requirements regarding the equal and uniform appraisal of property; and(2)  be at least four hours in length.(d)  The training program may be provided online.  The comptroller by rule may prescribe the manner by which the comptroller may verify that a person taking the training program online has taken and completed the program.(e)  The comptroller may contract with service providers to assist with the duties imposed under Subsection (b), but the training program may not be provided by an appraisal district, the chief appraiser or another employee of an appraisal district, a member of the board of directors of an appraisal district, a member of an appraisal review board, or a taxing unit.  The comptroller may assess a fee to recover a portion of the costs incurred for the training program, but the fee may not exceed $50 for each person trained.  If the training is provided to a person other than a person who has agreed to serve as an arbitrator under Chapter 41A, the comptroller may assess a fee not to exceed $50 for each person trained.(f)  The comptroller shall prepare an arbitration manual for use in the training program.  The manual shall be updated regularly and may be revised on request, in writing, to the comptroller.  The revised language must be approved by the unanimous agreement of a committee selected by the comptroller and representing, equally, taxpayers and chief appraisers.  The person requesting the revision must pay the costs of mediation if the comptroller determines that mediation is required.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 8, eff. January 1, 2020.|
TX Tax Code § 5.05 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.05. Appraisal Manuals and Other Materials

Sec. 5.05.  APPRAISAL MANUALS AND OTHER MATERIALS.  (a)  The comptroller may prepare and issue publications relating to the appraisal of property and the administration of taxes, or may approve other publications relating to those matters, including materials published by The Appraisal Foundation, the International Association of Assessing Officers, or other professionally recognized organizations, for use in the administration of property taxes, including:(1)  a general appraisal manual;(2)  special appraisal manuals as authorized by law;(3)  cost, price, and depreciation schedules as authorized by law;(4)  periodic news and reference bulletins;(5)  an annotated version of this title and Title 3; and(6)  a handbook containing selected laws and all rules promulgated by the comptroller relating to the property tax and its administration.(b)  The comptroller shall revise or supplement all materials issued by the comptroller or approve other publications periodically as necessary to keep them current.(c)  The comptroller shall electronically publish all materials under this section for administering the property tax system.   The comptroller shall make the materials available to local governmental officials and members of the public but may charge a reasonable fee to offset the costs of preparing, printing, and distributing the materials.(c-1)  An appraisal district shall appraise property in accordance with any appraisal manuals required by law to be prepared and issued by the comptroller.(c-2)  Appraisal manuals required  by law to be prepared and issued by the comptroller for the purpose of determining the market value of property shall be prepared based on generally accepted appraisal methods and techniques.(d)  If the appraised value of property is at issue in a lawsuit involving property taxation, a court may not admit in evidence appraisal manuals or cost, price, and depreciation schedules, or portions thereof, that are prepared and issued pursuant to this section.  The manuals or schedules may only be used for the limited purpose of impeachment in the same manner and pursuant to the same evidentiary rules as applicable to books and treatises.|Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 8, eff. Aug. 14, 1981;  Acts 1989, 71st Leg., ch. 384, Sec. 6, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 3, eff. Sept. 1, 1991.Amended by: Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 4, eff. September 1, 2005.Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.02, eff. September 28, 2011.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 9, eff. January 1, 2020.|
TX Tax Code § 5.06 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.06. Explanation of Taxpayer Remedies

Sec. 5.06.  EXPLANATION OF TAXPAYER REMEDIES.   The comptroller shall prepare and electronically publish a pamphlet explaining the remedies available to dissatisfied taxpayers and the procedures to be followed in seeking remedial action.  The comptroller shall include in the pamphlet advice on preparing and presenting a protest.|Acts 1979, 66th Leg., p. 2222, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1989, 71st Leg., ch. 384, Sec. 7, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.03, eff. September 28, 2011.|
TX Tax Code § 5.061 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.061. Explanation of Information Related to Heir Property

Sec. 5.061.  EXPLANATION OF INFORMATION RELATED TO HEIR PROPERTY.  The comptroller shall prepare and electronically publish a pamphlet that provides information to assist heir property owners in applying for a residence homestead exemption authorized by Chapter 11.  The pamphlet must include:(1)  a list of the residence homestead exemptions authorized by Chapter 11;(2)  a description of the process for applying for an exemption as prescribed by Section 11.43;(3)  a description of the documents an owner is required by Section 11.43(o) to submit with an application to demonstrate the owner's ownership of an interest in heir property;(4)  contact information for the division of the State Bar of Texas from which a person may obtain a listing of individuals and organizations available to provide free or reduced-fee legal assistance; and(5)  a general description of the process by which an owner may record the owner's interest in heir property in the real property records of the county in which the property is located.|Added by Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 5.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.08. Professional and Technical Assistance

Sec. 5.08.  PROFESSIONAL AND TECHNICAL ASSISTANCE.  (a)  The comptroller may provide professional and technical assistance on request in appraising property, installing or updating tax maps, purchasing equipment, developing recordkeeping systems, or performing other appraisal activities.  The comptroller may also provide professional and technical assistance on request to an appraisal review board.  The comptroller may require reimbursement for the costs of providing the assistance.(b)  The comptroller may provide information to and consult with persons actively engaged in appraising property for tax purposes about any matter relating to property taxation without charge.|Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 9, eff. Aug. 14, 1981;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 4, eff. Sept. 1, 1991.|
TX Tax Code § 5.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.09. Biennial Reports

Sec. 5.09.  BIENNIAL REPORTS.  (a)  The comptroller shall prepare a biennial report of the total appraised values and taxable values of taxable property by category and the tax rates of each county, municipality, special district, and school district in effect for the two years preceding the year in which the report is prepared.(a-1)  The comptroller shall:(1)  prescribe the format by which an appraisal district or taxing unit must submit information under this section to the comptroller;(2)  collect and review in detail the information submitted that relates to each county, municipality, and school district; and(3)  collect and review the information submitted that relates to each special district.(b)  Not later than December 31 of each even-numbered year, the comptroller shall:(1)  electronically publish on the comptroller's Internet website the report required by Subsection (a); and(2)  notify the governor, the lieutenant governor, and each member of the legislature that the report is available on the website.|Acts 1979, 66th Leg., p. 2223, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 10, eff. Aug. 14, 1981;  Acts 1989, 71st Leg., ch. 384, Sec. 8, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 5, eff. Sept. 1, 1991;  Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 66, eff. Jan. 8, 1992.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 17.04, eff. September 28, 2011.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 11, eff. January 1, 2020.|
TX Tax Code § 5.091 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.091. Statewide List of Tax Rates

Sec. 5.091.  STATEWIDE LIST OF TAX RATES.  (a)  Each year the comptroller shall prepare a list that includes the total tax rate imposed by each taxing unit in this state, as reported to the comptroller by each appraisal district, for the year in which the list is prepared.  The comptroller shall:(1)  prescribe the manner in which and deadline by which appraisal districts are required to submit the tax rates to the comptroller; and(2)  list the tax rates alphabetically according to:(A)  the county or counties in which each taxing unit is located; and(B)  the name of each taxing unit.(b)  Not later than January 1 of the following year, the comptroller shall publish on the comptroller's Internet website the list required by Subsection (a).|Added by Acts 2015, 84th Leg., R.S., Ch. 481 (S.B. 1760), Sec. 3, eff. January 1, 2016.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 12, eff. January 1, 2020.|
TX Tax Code § 5.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.10. Ratio Studies

Sec. 5.10.  RATIO STUDIES.  (a)  At least once every two years, the comptroller shall conduct a study in each appraisal district to determine the degree of uniformity of and the median level of appraisals by the appraisal district within each major category of property.  The comptroller shall publish a report of the findings of the study, including in the report the median levels of appraisal for each major category of property, the coefficient of dispersion around the median level of appraisal for each major category of property, and any other standard statistical measures that the comptroller considers appropriate.  In conducting the study, the comptroller shall apply appropriate standard statistical analysis techniques to data collected as part of the study of school district taxable values required by Section 403.302, Government Code.(b)  The published findings of a ratio study conducted by the comptroller shall be distributed to all members of the legislature and to all appraisal districts.(c)  In conducting a study under this section, the comptroller or the comptroller's authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of property used for the production of income.  An inspection under this subsection must be made during normal business hours or at a time mutually agreeable to the comptroller or the comptroller's authorized representative and the person in control of the premises.|Added by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 11, eff. Jan. 1, 1984.  Amended by Acts 1983, 68th Leg., p. 5404, ch. 1001, Sec. 2, eff. Jan. 1, 1984;  Acts 1985, 69th Leg., ch. 823, Sec. 2, eff. Jan. 1, 1986;  Acts 1989, 71st Leg., ch. 384, Sec. 9, eff. Sept. 1, 1989;  Acts 1991, 72nd Leg., ch. 843, Sec. 7, eff. Sept. 1, 1991;  Acts 1995, 74th Leg., ch. 260, Sec. 44, eff. May 30, 1995.Amended by: Acts 2009, 81st Leg., R.S., Ch. 288 (H.B. 8), Sec. 6, eff. January 1, 2010.|
TX Tax Code § 5.103 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.103. Appraisal Review Board Oversight

Sec. 5.103.  APPRAISAL REVIEW BOARD OVERSIGHT.  (a) The comptroller shall prepare model hearing procedures for appraisal review boards.(b)  The model hearing procedures shall address:(1)  the statutory duties of an appraisal review board;(2)  the process for conducting a hearing;(3)  the scheduling of hearings;(4)  the postponement of hearings;(5)  the notices required under this title;(6)  the determination of good cause under Section 41.44(b);(7)  the determination of good cause under Sections 41.45(e) and (e-1);(8)  a party's right to offer evidence and argument;(9)  a party's right to examine or cross-examine witnesses or other parties;(10)  a party's right to appear by an agent;(11)  the prohibition of an appraisal review board's consideration of information not provided at a hearing;(12)  ex parte and other prohibited communications;(13)  the exclusion of evidence at a hearing as required by Section 41.67(d);(14)  the postponement of a hearing as required by Section 41.66(h);(15)  conflicts of interest;(16)  the process for the administration of applications for membership on an appraisal review board; and(17)  any other matter related to fair and efficient appraisal review board hearings.(c)  The comptroller may:(1)  categorize appraisal districts based on the size of the district, the number of protests filed in the district, or similar characteristics; and(2)  develop different model hearing procedures for different categories of districts.(d)  An appraisal review board shall incorporate the model hearing procedures prepared by the comptroller when adopting the board's procedures for hearings as required by Section 41.01(c).  An appraisal review board may adopt procedures that supplement the model hearing procedures, provided that the supplemental procedures do not contradict or circumvent the model hearing procedures.(e)  Each year the comptroller shall review the hearing procedures adopted by each appraisal review board to determine whether the hearing procedures incorporate the model hearing procedures prepared by the comptroller under this section.(f)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.|Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 3, eff. January 1, 2014.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 1, eff. June 15, 2021.|
TX Tax Code § 5.14 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle B - Property Tax Administration|Chapter 5 - State Administration|Section 5.14. Public Access, Information, and Complaints

Sec. 5.14.  PUBLIC ACCESS, INFORMATION, AND COMPLAINTS.  (a)  The comptroller shall develop and implement policies that provide the public with a reasonable opportunity to submit information on any property tax issue under the jurisdiction of the comptroller.(b)  The comptroller shall prepare and maintain a written plan that describes how a person who does not speak English or who has a physical, mental, or developmental disability may be provided reasonable access to the comptroller's programs.(c)  The comptroller shall prepare information of public interest describing the property tax functions of the office of the comptroller and the comptroller's procedures by which complaints are filed with and resolved by the comptroller.  The comptroller shall make the information available to the public and appropriate state agencies.(d)  If a written complaint is filed with the comptroller that the comptroller has authority to resolve, the comptroller, at least quarterly and until final disposition of the complaint, shall notify the parties to the complaint of the status of the complaint unless notice would jeopardize an undercover investigation.(e)  The comptroller shall keep an information file about each complaint filed with the comptroller that the comptroller has authority to resolve.|Added by Acts 1989, 71st Leg., ch. 384, Sec. 13, eff. Sept. 1, 1989.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 6, eff. Sept. 1, 1991.|