reglab/housing_qa huggingface dataset:
TX Tax Code § 25.08 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.08. Improvements

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 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 copy of the statement of ownership 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.(g)  The chief appraiser shall apportion a residence homestead exemption for property consisting of land and a manufactured home listed separately on the tax roll on a pro rata basis based on the appraised value of the land and the manufactured home.|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.Amended by: Acts 2011, 82nd Leg., R.S., Ch. 221 (H.B. 252), Sec. 2(b), eff. January 1, 2012.Acts 2017, 85th Leg., R.S., Ch. 408 (H.B. 2019), Sec. 83, eff. September 1, 2017.|
TX Tax Code § 25.09 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.09. Condominiums and Planned Unit Developments

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.|
TX Tax Code § 25.10 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.10. Standing Timber

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.|
TX Tax Code § 25.11 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.11. Undivided Interests

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.|
TX Tax Code § 25.12 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.12. Mineral Interest

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.|
TX Tax Code § 25.13 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.13. Exempt Property Subject to Contract of Sale

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.|
TX Tax Code § 25.135 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.135. Qualifying Trusts

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.|
TX Tax Code § 25.16 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.16. Property Losing Exemption During Tax Year

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.|
TX Tax Code § 25.17 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.17. Property Overlapping Taxing Unit or Appraisal District Boundaries

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 (H.B. 1010), Sec. 2, eff. January 1, 2008.|
TX Tax Code § 25.18 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.18. Periodic Reappraisals

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 (S.B. 1652), Sec. 10, eff. September 1, 2005.|
TX Tax Code § 25.192 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.192. Notice of Residence Homestead Exemption Eligibility

Sec. 25.192.  NOTICE OF RESIDENCE HOMESTEAD EXEMPTION ELIGIBILITY.  (a)  This section applies only to residential property that has not qualified for a residence homestead exemption in the current tax year.(b)  If the records of the appraisal district indicate that the address of the property is also the address of the owner of the property, the chief appraiser must send to the property owner a notice that contains:(1)  the following statement in boldfaced 18-point type at the top of the first page of the notice:  "NOTICE:  A residence homestead exemption from ad valorem taxation is NOT currently being allowed on the property listed below.  However, our records show that this property may qualify for a residence homestead exemption, which will reduce your taxes.";(2)  following the statement described by Subdivision (1), the following statement in 12-point type:  "According to the records of the appraisal district, the property described in this notice may be your primary residence and may qualify for a residence homestead exemption from ad valorem taxation.  If the property is your home and you occupy it as your primary residence, the property likely qualifies 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."; and(3)  following the statement described by Subdivision (2), the address to which the notice is sent.(c)  The notice required by this section must be accompanied by an application form for a residence homestead exemption.(d)  If a property owner has elected to receive notices by e-mail as provided by Section 1.086, the notice required by this section must be sent in that manner separately from any other notice sent to the property owner by the chief appraiser. |Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 30, eff. January 1, 2020.|
TX Tax Code § 25.193 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.193. Notice of Certain Canceled or Reduced Exemptions

Sec. 25.193.  NOTICE OF CERTAIN CANCELED OR REDUCED EXEMPTIONS.  (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 residential property that does not qualify for an exemption under Section 11.13, the chief appraiser shall deliver a clear and understandable written notice to a property owner if an exemption or partial exemption that was approved for the preceding year was canceled or reduced for the current year.(b)  If a property owner has elected to receive notices by e-mail as provided by Section 1.086, the notice required by this section must be sent in that manner regardless of whether the information was also included in a notice under Section 25.19 and must be sent separately from any other notice sent to the property owner by the chief appraiser.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 30, eff. January 1, 2020.Amended by: Acts 2021, 87th Leg., R.S., Ch. 533 (S.B. 63), Sec. 14, eff. September 1, 2021.|
TX Tax Code § 25.20 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.20. Access by Taxing Units

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.|
TX Tax Code § 25.21 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.21. Omitted Property

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 three preceding tax years or that personal property was omitted from an appraisal roll in one of the two preceding tax years, the chief appraiser shall appraise the property as of January 1 of each tax 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.Amended by: Acts 2021, 87th Leg., R.S., Ch. 453 (H.B. 1090), Sec. 1, eff. September 1, 2021.|
TX Tax Code § 25.22 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.22. Submission for Review and Protest

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.|