reglab/housing_qa huggingface dataset:
TX Tax Code § 25.23 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.23. Supplemental Appraisal Records

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.Amended by: Acts 2015, 84th Leg., R.S., Ch. 465 (S.B. 1), Sec. 3, eff. June 15, 2015.|
TX Tax Code § 25.24 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.24. Appraisal Roll

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.|
TX Tax Code § 25.26 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 25 - Local Appraisal|Section 25.26. Forfeiture of Remedy for Nonpayment of Taxes

Sec. 25.26.  FORFEITURE OF REMEDY FOR NONPAYMENT OF TAXES.  (a)  The pendency of a motion filed under Section 25.25 does not affect the delinquency date for the taxes on the property that is the subject of the motion.  However, that delinquency date applies only to the amount of taxes required to be paid under Subsection (b).  If the property owner complies with Subsection (b), the delinquency date for any additional amount of taxes due on the property is determined in the manner provided by Section 42.42(c) for the determination of the delinquency date for additional taxes finally determined to be due in an appeal under Chapter 42, and that additional amount is not delinquent before that date.(b)  Except as provided by Subsection (d), a property owner who files a motion under Section 25.25 must pay the amount of taxes due on the portion of the taxable value of the property that is the subject of the motion that is not in dispute before the delinquency date or the property owner forfeits the right to proceed to a final determination of the motion.(c)  A property owner who pays an amount of taxes greater than that required by Subsection (b) does not forfeit the property owner's right to a final determination of the motion by making the payment.  If the property owner files a timely motion under Section 25.25, taxes paid on the property are considered paid under protest, even if paid before the motion is filed.(d)  After filing an oath of inability to pay the taxes at issue, a property owner may be excused from the requirement of prepayment of tax as a prerequisite to the determination of a motion if the appraisal review board, after notice and hearing, finds that such prepayment would constitute an unreasonable restraint on the property owner's right of access to the board.  On the motion of a party, the board shall determine compliance with this section in the same manner and by the same procedure as provided by Section 41.4115(d) and may set such terms and conditions on any grant of relief as may be reasonably required by the circumstances.|Added by Acts 2011, 82nd Leg., R.S., Ch. 771 (H.B. 1887), Sec. 7, eff. September 1, 2011.Added by Acts 2011, 82nd Leg., R.S., Ch. 793 (H.B. 2220), Sec. 2, eff. June 17, 2011.|
TX Tax Code § 26.013 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.013. Unused Increment Rate

Sec. 26.013.  UNUSED INCREMENT RATE.  (a)  In this section:(1)  "Actual tax rate" means a taxing unit's actual tax rate used to levy taxes in the applicable preceding tax year.(2)  "Voter-approval tax rate" means a taxing unit's voter-approval tax rate in the applicable preceding tax year less the unused increment rate for that preceding tax year.(3)  "Year 1" means the third tax year preceding the current tax year.(4)  "Year 2" means the second tax year preceding the current tax year.(5)  "Year 3" means the tax year preceding the current tax year.(b)  In this chapter, "unused increment rate" means the greater of:(1)  zero; or(2)  the rate expressed in dollars per $100 of taxable value calculated according to the following formula:UNUSED INCREMENT RATE = (YEAR 1 VOTER-APPROVAL TAX RATE - YEAR 1 ACTUAL TAX RATE) + (YEAR 2 VOTER-APPROVAL TAX RATE - YEAR 2 ACTUAL TAX RATE) + (YEAR 3 VOTER-APPROVAL TAX RATE - YEAR 3 ACTUAL TAX RATE)(c)  Notwithstanding Subsection (b)(2), for each tax year before the 2020 tax year, the difference between the taxing unit's voter-approval tax rate and actual tax rate is considered to be zero.  This subsection expires December 31, 2022.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 34, eff. January 1, 2020.|
TX Tax Code § 26.02 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.02. Assessment Ratios Prohibited

Sec. 26.02.  ASSESSMENT RATIOS PROHIBITED.  The assessment of property for taxation on the basis of a percentage of its appraised value is prohibited.  All property shall be assessed on the basis of 100 percent of its appraised value.|Acts 1979, 66th Leg., p. 2277, ch. 841, Sec. 1, eff. Jan. 1, 1981.  Amended by Acts 1983, 68th Leg., p. 4827, ch. 851, Sec. 18, eff. Aug. 29, 1983.|
TX Tax Code § 26.03 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.03. Treatment of Captured Appraised Value and Tax Increment

Sec. 26.03.  TREATMENT OF CAPTURED APPRAISED VALUE AND TAX INCREMENT.  (a)  In this section, "captured appraised value," "reinvestment zone," "tax increment," and "tax increment fund" have the meanings assigned by Chapter 311.(b)  This section does not apply to a school district.(c)  The portion of the captured appraised value of real property taxable by a taxing unit that corresponds to the portion of the tax increment of the unit from that property that the unit has agreed to pay into the tax increment fund for a reinvestment zone and that is not included in the calculation of "new property value" as defined by Section 26.012 is excluded from the value of property taxable by the unit in any tax rate calculation under this chapter.(d)  The portion of the tax increment of a taxing unit that the unit has agreed to pay into the tax increment fund for a reinvestment zone is excluded from the amount of taxes imposed or collected by the unit in any tax rate calculation under this chapter, except that the portion of the tax increment is not excluded if in the same tax rate calculation there is no portion of captured appraised value excluded from the value of property taxable by the unit under Subsection (c) for the same reinvestment zone.|Added by Acts 2001, 77th Leg., ch. 503, Sec. 1, eff. Sept. 1, 2001.  Amended by Acts 2003, 78th Leg., ch. 150, Sec. 1, eff. Jan. 1, 2004;  Acts 2003, 78th Leg., ch. 426, Sec. 1, eff. Jan. 1, 2004.|
TX Tax Code § 26.043 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.043. Voter-Approval and No-New-Revenue Tax Rates in City Imposing Mass Transit Sales and Use Tax

Sec. 26.043.  VOTER-APPROVAL AND NO-NEW-REVENUE TAX RATES IN CITY IMPOSING MASS TRANSIT SALES AND USE TAX.  (a)  In the tax year in which a city has set an election on the question of whether to impose a local sales and use tax under Subchapter H, Chapter 453, Transportation Code, the officer or employee designated to make the calculations provided by Section 26.04 may not make those calculations until the outcome of the election is determined.  If the election is determined in favor of the imposition of the tax, the designated officer or employee shall subtract from the city's voter-approval and no-new-revenue tax rates the amount that, if applied to the city's current total value, would impose an amount equal to the amount of property taxes budgeted in the current tax year to pay for expenses related to mass transit services.(b)  In a tax year to which this section applies, a reference in this chapter to the city's no-new-revenue or voter-approval tax rate refers to that rate as adjusted under this section.(c)  For the purposes of this section, "mass transit services" does not include the construction, reconstruction, or general maintenance of municipal streets.|Added by Acts 1986, 69th Leg., 3rd C.S., ch. 10, art. 1, Sec. 35, eff. Jan. 1, 1987.  Amended by Acts 1987, 70th Leg., ch. 947, Sec. 6, eff. Jan. 1, 1988;  Acts 1991, 72nd Leg., ch. 736, Sec. 1, eff. June 15, 1991;  Acts 1997, 75th Leg., ch. 165, Sec. 29.05, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 38, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 39, eff. January 1, 2020.|
TX Tax Code § 26.044 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.044. No-New-Revenue Tax Rate to Pay for State Criminal Justice Mandate

Sec. 26.044.  NO-NEW-REVENUE TAX RATE TO PAY FOR STATE CRIMINAL JUSTICE MANDATE.  (a)  The first time that a county adopts a tax rate after September 1, 1991, in which the state criminal justice mandate applies to the county, the no-new-revenue maintenance and operation rate for the county is increased by the rate calculated according to the following formula:(State Criminal Justice Mandate) / (Current Total Value - New Property Value)(b)  In the second and subsequent years that a county adopts a tax rate, if the amount spent by the county for the state criminal justice mandate increased over the previous year, the no-new-revenue maintenance and operation rate for the county is increased by the rate calculated according to the following formula:(This Year's State Criminal Justice Mandate - Previous Year's State Criminal Justice Mandate) / (Current Total Value - New Property Value)(c)  The county shall include a notice of the increase in the no-new-revenue maintenance and operation rate provided by this section, including a description and amount of the state criminal justice mandate, in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.(d)  In this section, "state criminal justice mandate" means the amount spent by the county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in county-paid facilities after they have been sentenced to the Texas Department of Criminal Justice as certified by the county auditor based on information provided by the county sheriff, minus the amount received from state revenue for reimbursement of such costs.|Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 10, Sec. 11.10, eff. Aug. 29, 1991.Amended by: Acts 2009, 81st Leg., R.S., Ch. 87 (S.B. 1969), Sec. 25.153, eff. September 1, 2009.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 40, eff. January 1, 2020.Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 41, eff. January 1, 2020.|
TX Tax Code § 26.0441 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.0441. Tax Rate Adjustment for Indigent Health Care

Sec. 26.0441.  TAX RATE ADJUSTMENT FOR INDIGENT HEALTH CARE.  (a)  In the first tax year in which a taxing unit adopts a tax rate after January 1, 2000, and in which the enhanced minimum eligibility standards for indigent health care established under Section 61.006, Health and Safety Code, apply to the taxing unit, the no-new-revenue maintenance and operations rate for the taxing unit is increased by the rate computed according to the following formula:Amount of Increase = Enhanced Indigent Health Care Expenditures / (Current Total Value - New Property Value)(b)  In each subsequent tax year, if the taxing unit's enhanced indigent health care expenses exceed the amount of those expenses for the preceding year, the no-new-revenue maintenance and operations rate for the taxing unit is increased by the rate computed according to the following formula:Amount of Increase = (Current Tax Year's Enhanced Indigent Health Care Expenditures - Preceding Tax Year's Indigent Health Care Expenditures) / (Current Total Value - New Property Value)(c)  The taxing unit shall include a notice of the increase in its no-new-revenue maintenance and operations rate provided by this section, including a brief description and the amount of the enhanced indigent health care expenditures, in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.(d)  In this section, "enhanced indigent health care expenditures" for a tax year means the amount spent by the taxing unit for the maintenance and operation costs of providing indigent health care at the increased minimum eligibility standards established under Section 61.006, Health and Safety Code, effective on or after January 1, 2000, in the period beginning on July 1 of the year preceding the tax year for which the tax is adopted and ending on June 30 of the tax year for which the tax is adopted, less the amount of state assistance received by the taxing unit in accordance with Chapter 61, Health and Safety Code, that is attributable to those costs.|Added by Acts 1999, 76th Leg., ch. 1377, Sec. 1.27, eff. Sept. 1, 1999.Amended by: Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 42, eff. January 1, 2020.|
TX Tax Code § 26.0442 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.0442. Tax Rate Adjustment for County Indigent Defense Compensation Expenditures

Sec. 26.0442.  TAX RATE ADJUSTMENT FOR COUNTY INDIGENT DEFENSE COMPENSATION EXPENDITURES.  (a)  In this section, "indigent defense compensation expenditures" for a tax year means the difference between:(1)  the amount paid by a county in the period beginning on July 1 of the tax year preceding the tax year for which the tax is adopted and ending on June 30 of the tax year for which the tax is adopted to:(A)  provide appointed counsel for indigent individuals in criminal or civil proceedings in accordance with the schedule of fees adopted under Article 26.05, Code of Criminal Procedure; and(B)  fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure; and(2)  the amount of any state grants received by the county during that period for those purposes.(b)  If a county's indigent defense compensation expenditures exceed the amount of those expenditures for the preceding tax year, the no-new-revenue maintenance and operations rate for the county is increased by the lesser of the rates computed according to the following formulas:(Current Tax Year's Indigent Defense Compensation Expenditures - Preceding Tax Year's Indigent Defense Compensation Expenditures) / (Current Total Value - New Property Value)or(Preceding Tax Year's Indigent Defense Compensation Expenditures x 0.05) / (Current Total Value - New Property Value)(c)  The county shall include a notice of the increase in the no-new-revenue maintenance and operations rate provided by this section, including a description and the amount of indigent defense compensation expenditures, in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 43, eff. January 1, 2020.Amended by: Acts 2021, 87th Leg., R.S., Ch. 477 (H.B. 295), Sec. 4, eff. September 1, 2021.|
TX Tax Code § 26.0443 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.0443. Tax Rate Adjustment for Eligible County Hospital Expenditures

Sec. 26.0443.  TAX RATE ADJUSTMENT FOR ELIGIBLE COUNTY HOSPITAL EXPENDITURES.  (a)  In this section:(1)  "Eligible county hospital" means a hospital that:(A)  is:(i)  owned or leased by a county and operated in accordance with Chapter 263, Health and Safety Code; or(ii)  owned or leased jointly by a municipality and a county and operated in accordance with Chapter 265, Health and Safety Code; and(B)  is located in an area not served by a hospital district created under Sections 4 through 11, Article IX, Texas Constitution.(2)  "Eligible county hospital expenditures" for a tax year means the amount paid by a county or municipality in the period beginning on July 1 of the tax year preceding the tax year for which the tax is adopted and ending on June 30 of the tax year for which the tax is adopted to maintain and operate an eligible county hospital.(b)  If a county's or municipality's eligible county hospital expenditures exceed the amount of those expenditures for the preceding tax year, the no-new-revenue maintenance and operations rate for the county or municipality, as applicable, is increased by the lesser of the rates computed according to the following formulas:(Current Tax Year's Eligible County Hospital Expenditures - Preceding Tax Year's Eligible County Hospital Expenditures) / (Current Total Value - New Property Value)or(Preceding Tax Year's Eligible County Hospital Expenditures x 0.08) / (Current Total Value - New Property Value)(c)  The county or municipality shall include a notice of the increase in the no-new-revenue maintenance and operations rate provided by this section, including a description and amount of eligible county hospital expenditures, in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.|Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 43, eff. January 1, 2020.|
TX Tax Code § 26.0444 (2021)
2021 Texas Statutes|Tax Code|Title 1 - Property Tax Code|Subtitle D - Appraisal and Assessment|Chapter 26 - Assessment|Section 26.0444. Tax Rate Adjustment for Defunding Municipality

Sec. 26.0444.  TAX RATE ADJUSTMENT FOR DEFUNDING MUNICIPALITY.  (a)  In this section:(1)  "Defunding municipality" means a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code.(2)  "Municipal public safety expenditure adjustment" means an amount equal to the positive difference, if any, between:(A)  the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year; and(B)  the amount of money spent by the municipality for public safety during the period for which the budget described by Paragraph (A) is in effect.(b)  The no-new-revenue maintenance and operations rate for a defunding municipality is decreased by the rate computed according to the following formula:Municipal Public Safety Expenditure Adjustment / (Current Total Value - New Property Value)(c)  A defunding municipality shall provide a notice of the decrease in the no-new-revenue maintenance and operations rate provided by this section in the information published under Section 26.04(e) and, as applicable, in the notice prescribed by Section 26.06 or 26.061.(d)  For purposes of Subsection (a)(2), the amount of money appropriated for public safety and the amount of money spent by the municipality for public safety does not include:(1)  any grant money received by the municipality during any fiscal year; or(2)  any sales and use tax revenue received by the municipality for the purpose of financing a crime control and prevention district under Chapter 363, Local Government Code, during any fiscal year.|Added by Acts 2021, 87th Leg., R.S., Ch. 199 (H.B. 1900), Sec. 3.01, eff. September 1, 2021.|