reglab/statecodes huggingface dataset:
2023 Texas Statutes › Special District Local Laws Code › Title 6 - Water and Wastewater › Subtitle X - Districts With Combined Powers › Chapter 11011 - The Woodlands Township › Section 11011.001. Definition

Sec. 11011.001.  DEFINITION.  In this chapter, "district" means The Woodlands Township.
Added by Acts 2017, 85th Leg., R.S., Ch. 592 (S.B. 1014), Sec. 5, eff. June 9, 2017.
2023 Texas Statutes › Special District Local Laws Code › Title 6 - Water and Wastewater › Subtitle X - Districts With Combined Powers › Chapter 11011 - The Woodlands Township › Section 11011.002. Law Governing District

Sec. 11011.002.  LAW GOVERNING DISTRICT.  The district is governed by this chapter and Chapter 289, Acts of the 73rd Legislature, Regular Session, 1993.
Added by Acts 2017, 85th Leg., R.S., Ch. 592 (S.B. 1014), Sec. 5, eff. June 9, 2017.
2023 Texas Statutes › Special District Local Laws Code › Title 6 - Water and Wastewater › Subtitle X - Districts With Combined Powers › Chapter 11011 - The Woodlands Township › Section 11011.003. Dissolution of District

Sec. 11011.003.  DISSOLUTION OF DISTRICT.  (a)  If at least 99 percent of the territory of the district is incorporated and the district is dissolved in the manner provided by Section 14A, Chapter 289, Acts of the 73rd Legislature, Regular Session, 1993, only the following sections of Chapter 289, Acts of the 73rd Legislature, Regular Session, 1993, apply to the municipality in addition to any applicable general law provisions, a reference in those sections to the district means the municipality, and a reference in those sections to the board or board of directors means the governing body of the municipality:
(1)  Sections 6(a) and (c);
(2)  Sections 7(a), (b), (c), (e), (f), (g), (h), (i), (j), (l), (n), (o), (p), (q), (r), (t), (u), (v), (w), (y), (z), and (aa);
(3)  Section 7H;
(4)  Sections 9(h)(3), (4), and (5);
(5)  Section 11;
(6)  Section 11A;
(7)  Section 11B;
(8)  Section 11B-1;
(9)  Section 11C;
(10)  Sections 12A(a), (c), (d), (e), and (f); and
(11)  Section 13.
(b)  The remaining provisions of Chapter 289, Acts of the 73rd Legislature, Regular Session, 1993, do not apply to the municipality after the dissolution of the district.
Added by Acts 2017, 85th Leg., R.S., Ch. 592 (S.B. 1014), Sec. 5, eff. June 9, 2017.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.01. Short Title

Sec. 1.01.  SHORT TITLE.  This title may be cited as the Property Tax Code.
Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.02. Applicability of Title

Sec. 1.02.  APPLICABILITY OF TITLE.  This title applies to a taxing unit that is created by or pursuant to any general, special, or local law enacted before or after the enactment of this title unless a law enacted after enactment of this title by or pursuant to which the taxing unit is created expressly provides that this title does not apply.  This title supersedes any provision of a municipal charter or ordinance relating to property taxation.  Nothing in this title invalidates or restricts the right of voters to utilize municipal-level initiative and referendum to set a tax rate, level of spending, or limitation on tax increase for that municipality.
Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 117, ch. 13, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.03. Construction of Title

Sec. 1.03.  CONSTRUCTION OF TITLE.  The Code Construction Act (Chapter 311, Government Code) applies to the construction of each provision of this title except as otherwise expressly provided by this title.
Acts 1979, 66th Leg., p. 2218, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 479, Sec. 72, eff. Sept. 1, 1985.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.045. Reference to Certain Terms in Law

Sec. 1.045.  REFERENCE TO CERTAIN TERMS IN LAW.  Unless the context indicates otherwise:
(1)  a reference in law to a taxing unit's effective maintenance and operations rate is a reference to the taxing unit's no-new-revenue maintenance and operations rate, as defined by Chapter 26;
(2)  a reference in law to a taxing unit's effective tax rate is a reference to the taxing unit's no-new-revenue tax rate, as defined by Chapter 26; and
(3)  a reference in law to a taxing unit's rollback tax rate is a reference to the taxing unit's voter-approval tax rate, as defined by Chapter 26.
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 2, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.05. City Fiscal Year

Sec. 1.05.  CITY FISCAL YEAR.  The governing body of a home-rule city may establish by ordinance a fiscal year different from that fixed in its charter if a different fiscal year is desirable to adapt budgeting and other fiscal activities to the tax cycle required by this title.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.06. Effect of Weekend or Holiday

Sec. 1.06.  EFFECT OF WEEKEND OR HOLIDAY.  If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.07. Delivery of Notice

Sec. 1.07.  DELIVERY OF NOTICE.  (a)  An official or agency required by this title to deliver a notice to a property owner may deliver the notice by regular first-class mail, with postage prepaid, unless this section or another provision of this title requires or authorizes a different method of delivery.
(b)  The official or agency shall address the notice to the property owner, the person designated under Section 1.111(f) to receive the notice for the property owner, if that section applies, or, if appropriate, the property owner's agent at the agent's address according to the most recent record in the possession of the official or agency.  However, if a property owner files a written request with the appraisal district that notices be sent to a particular address, the official or agency shall send the notice to the address stated in the request.
(c)  A notice permitted to be delivered by first-class mail by this section is presumed delivered when it is deposited in the mail.  This presumption is rebuttable when evidence of failure to receive notice is provided.
(d)  A notice required by Section 11.43(q), 11.45(d), 23.44(d), 23.46(c) or (f), 23.54(e), 23.541(c), 23.55(e), 23.551(a), 23.57(d), 23.76(e), 23.79(d), or 23.85(d) must be sent by certified mail.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4947, ch. 885, Sec. 1, eff. Jan. 1, 1984;  Acts 1989, 71st Leg., ch. 796, Sec. 1, eff. Sept. 1, 1989;  Acts 1997, 75th Leg., ch. 1039, Sec. 1, eff. Jan. 1, 1998;  Acts 1999, 76th Leg., ch. 441, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 1, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 483 (H.B. 843), Sec. 1, eff. January 1, 2012.
Acts 2013, 83rd Leg., R.S., Ch. 230 (H.B. 242), Sec. 1, eff. January 1, 2014.
Acts 2015, 84th Leg., R.S., Ch. 352 (H.B. 1464), Sec. 1, eff. September 1, 2015.
Acts 2015, 84th Leg., R.S., Ch. 531 (H.B. 1463), Sec. 1, eff. September 1, 2015.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 3, eff. January 1, 2020.
Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 1, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.071. Delivery of Refund

Sec. 1.071.  DELIVERY OF REFUND.  (a)  A collector or taxing unit required by this title to deliver a refund to a person shall send the refund to the person's mailing address as listed on the appraisal roll.
(b)  Notwithstanding Subsection (a), if a person files a written request with the collector or taxing unit that a refund owed to the person be sent to a particular address, the collector or taxing unit shall send the refund to the address stated in the request.
Added by Acts 2019, 86th Leg., R.S., Ch. 448 (S.B. 1856), Sec. 1, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.08. Timeliness of Action by Mail or Common or Contract Carrier

Sec. 1.08.  TIMELINESS OF ACTION BY MAIL OR COMMON OR CONTRACT CARRIER.  When a property owner is required by this title to make a payment or to file or deliver a report, application, statement, or other document or paper by a specified due date, the property owner's action is timely if it is properly addressed with postage or handling charges prepaid and:
(1)  it is sent by regular first-class mail and bears a post office cancellation mark of a date earlier than or on the specified due date and within the specified period;
(2)  it is sent by common or contract carrier and bears a receipt mark indicating a date earlier than or on the specified due date and within the specified period; or
(3)  it is sent by regular first-class mail or common or contract carrier and the property owner furnishes satisfactory proof that it was deposited in the mail or with the common or contract carrier on or before the specified due date and within the specified period.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 2, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 779 (S.B. 1224), Sec. 1, eff. June 14, 2013.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.09. Availability of Forms

Sec. 1.09.  AVAILABILITY OF FORMS.  When a property owner is required by this title to use a form, the office or agency with which the form is filed shall make printed and electronic versions of the forms readily and timely available and shall furnish a property owner a form without charge.
Added by Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 984, Sec. 2;  Acts 2003, 78th Leg., ch. 1173, Sec. 2, eff. Jan. 1, 2005.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.10. Rolls in Electronic Data-Processing Records

Sec. 1.10.  ROLLS IN ELECTRONIC DATA-PROCESSING RECORDS.  The appraisal roll for an appraisal district and the appraisal roll or the tax roll for the unit may be retained in electronic data-processing equipment.  However, a physical document for each must be prepared and made readily available to the public.
Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 3, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.11. Communications to Fiduciary

Sec. 1.11.  COMMUNICATIONS TO FIDUCIARY.  (a)  On the written request of a property owner, an appraisal office or an assessor or collector shall deliver all notices, tax bills, and other communications relating to the owner's property or taxes to the owner's fiduciary.
(b)  To be effective, a request made under this section must be filed with the appraisal district.  A request remains in effect until revoked by a written revocation filed with the appraisal district by the owner or the owner's designated agent.
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 4, eff. Jan. 1, 1982.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 2, eff. September 1, 2005.
Acts 2013, 83rd Leg., R.S., Ch. 715 (H.B. 3439), Sec. 1, eff. September 1, 2013.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.12. Median Level of Appraisal

Sec. 1.12.  MEDIAN LEVEL OF APPRAISAL.  (a)  For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representative sample of properties in an appraisal district or, for purposes of Section 41.43 or 42.26, of a sample of properties specified by that section.
(b)  An appraisal ratio is the ratio of a property's appraised value as determined by the appraisal office or appraisal review board, as applicable, to:
(1)  the appraised value of the property according to law if the property qualifies for appraisal for tax purposes according to a standard other than market value;  or
(2)  the market value of the property if Subdivision (1) of this subsection does not apply.
(c)  The median appraisal ratio for a sample of properties is, in a numerically ordered list of the appraisal ratios for the properties:
(1)  if the sample contains an odd number of properties, the appraisal ratio above and below which there is an equal number of appraisal ratios in the list;  or
(2)  if the sample contains an even number of properties, the average of the two consecutive appraisal ratios above and below which there is an equal number of appraisal ratios in the list.
Text of subsection effective until January 01, 2027
(d)  For purposes of this section, the appraisal ratio of property to which Section 23.23 or 23.231 applies is the ratio of the property's market value as determined by the appraisal district or appraisal review board, as applicable, to the market value of the property according to law.  The appraisal ratio is not calculated according to the appraised value of the property as limited by Section 23.23 or 23.231.
Text of subsection effective on January 01, 2027
(d)  For purposes of this section, the appraisal ratio of a homestead to which Section 23.23 applies is the ratio of the property's market value as determined by the appraisal district or appraisal review board, as applicable, to the market value of the property according to law.  The appraisal ratio is not calculated according to the appraised value of the property as limited by Section 23.23.
Added by Acts 1981, 67th Leg., 1st C.S., p. 118, ch. 13, Sec. 5, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4924, ch. 877, Sec. 1, eff. Jan. 1, 1984;  Acts 1985, 69th Leg., ch. 823, Sec. 1, eff. Jan. 1, 1986;  Acts 1989, 71st Leg., ch. 796, Sec. 3, eff. June 15, 1989;  Acts 1997, 75th Leg., ch. 1039, Sec. 46, eff. Jan. 1, 1998.
Amended by:
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.01, eff. January 1, 2024.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 4.02, eff. January 1, 2027.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle A - General Provisions › Chapter 1 - General Provisions › Section 1.15. Appraisers for Taxing Units Prohibited

Sec. 1.15.  APPRAISERS FOR TAXING UNITS PROHIBITED.  A taxing unit may not employ any person for the purpose of appraising property for taxation purposes except to the extent necessary to perform a contract under Section 6.05(b) of this code.
Added by Acts 1983, 68th Leg., p. 5463, ch. 1028, Sec. 1, eff. Oct. 1, 1985.  Renumbered from Sec. 1.13 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(50) eff. Sept. 1, 1987.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 5 - State Administration › Section 5.06. Taxpayer Assistance Pamphlet

Sec. 5.06.  TAXPAYER ASSISTANCE PAMPHLET.  The comptroller shall prepare and electronically publish a pamphlet that:
(1)  explains the remedies available to a dissatisfied taxpayer and the procedures to be followed in seeking remedial action;
(2)  describes the functions of a taxpayer liaison officer appointed under Section 6.052 for an appraisal district with a population of more than 120,000; and
(3)  provides advice on preparing and presenting a protest under Chapter 41.
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.
Acts 2023, 88th Leg., R.S., Ch. 312 (H.B. 1285), Sec. 1, eff. January 1, 2024.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 5 - State Administration › Section 5.16. Administrative Provisions

Sec. 5.16.  ADMINISTRATIVE PROVISIONS.  (a)  The comptroller may inspect the records or other materials of an appraisal office or taxing unit, including the relevant records and materials in the possession or control of a consultant, advisor, or expert hired by the appraisal office or taxing unit, for the purpose of:
(1)  establishing, reviewing, or evaluating the value of or an appraisal of any property;  or
(2)  conducting a study, review, or audit required by Section 5.10 or 5.102 or by Section 403.302, Government Code.
(b)  On request of the comptroller, the chief appraiser or administrative head of the taxing unit shall produce the materials in the form and manner prescribed by the comptroller.
Added by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 7, eff. Sept. 1, 1991.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 66, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.01. Appraisal Districts Established

Sec. 6.01.  APPRAISAL DISTRICTS ESTABLISHED.  (a)  An appraisal district is established in each county.
(b)  The district is responsible for appraising property in the district for ad valorem tax purposes of each taxing unit that imposes ad valorem taxes on property in the district.
(c)  An appraisal district is a political subdivision of the state.
Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 119, ch. 13, Sec. 12, 13, eff. Aug. 14, 1981;  Acts 1983, 68th Leg., p. 4819, ch. 851, Sec. 1, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.02. District Boundaries

Sec. 6.02.  DISTRICT BOUNDARIES.  (a)  The appraisal district's boundaries are the same as the county's boundaries.
(b)  This section does not preclude the board of directors of two or more adjoining appraisal districts from providing for the operation of a consolidated appraisal district by interlocal contract.
(c)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008.
(d)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008.
(e)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008.
(f)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008.
(g)  Repealed by Acts 2007, 80th Leg., R.S., Ch. 648, Sec. 5(2), eff. January 1, 2008.
Acts 1979, 66th Leg., p. 2224, ch. 841, Sec. 1, eff. Jan. 1, 1980.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 120, ch. 13, Sec. 14, 167(a), eff. Aug. 14, 1981;  Acts 1983, 68th Leg., p. 573, ch. 117, Sec. 1, eff. May 17, 1983;  Acts 1991, 72nd Leg., ch. 20, Sec. 14, eff. Aug. 26, 1991;  Acts 1991, 72nd Leg., ch. 391, Sec. 13, eff. Aug. 26, 1991;  Acts 1993, 73rd Leg., ch. 347, Sec. 4.05, eff. May 31, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 6.72, eff. Sept. 1, 1997.
Amended by:
Acts 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010), Sec. 1, eff. January 1, 2008.
Acts 2007, 80th Leg., R.S., Ch. 648 (H.B. 1010), Sec. 5(2), eff. January 1, 2008.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.0301. Board of Directors in Populous Counties

Text of section effective on July 01, 2024
Sec. 6.0301.  BOARD OF DIRECTORS IN POPULOUS COUNTIES.  (a)  This section applies only to an appraisal district established in a county with a population of 75,000 or more.
(b)  Sections 6.031, 6.034, and 6.10 do not apply to an appraisal district to which this section applies.
(c)  The appraisal district is governed by a board of nine directors.  Five directors are appointed by the taxing units that participate in the district in the manner prescribed by Section 6.03.  Three directors are elected by majority vote at the general election for state and county officers by the voters of the county in which the district is established.  The county assessor-collector serves as an ex officio director.
(d)  To be eligible to serve on the board of directors, an individual other than the county assessor-collector must be a resident of the district and must have resided in the district for at least two years immediately preceding the date the individual takes office.  An individual who is otherwise eligible to serve on the board is not ineligible because of membership on the governing body of a taxing unit.  An employee of a taxing unit that participates in the district is not eligible to serve on the board unless the individual is also a member of the governing body or an elected official of a taxing unit that participates in the district.
(e)  Members of the board of directors appointed by the taxing units participating in the district serve staggered four-year terms beginning on January 1 of every other even-numbered year.  Elected members of the board of directors serve staggered four-year terms beginning on January 1 of every other odd-numbered year.
(f)  If a vacancy occurs in an appointive position on the board of directors, each taxing unit that is entitled to vote under Section 6.03 may nominate by resolution adopted by its governing body a candidate to fill the vacancy.  The taxing unit shall submit the name of its nominee to the chief appraiser within 45 days after notification from the board of directors of the existence of the vacancy, and the chief appraiser shall prepare and deliver to the board of directors within the next five days a list of the nominees.  The board of directors shall appoint by majority vote of its members one of the nominees to fill the vacancy.
(g)  If a vacancy occurs in an elective position on the board of directors, the board of directors shall appoint by majority vote of its members a person to fill the vacancy.  A person appointed to fill a vacancy in an elective position must have the qualifications required of a director elected at a general election.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 5.03, eff. July 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle B - Property Tax Administration › Chapter 6 - Local Administration › Subchapter A. Appraisal Districts › Section 6.032. Ballot Procedures for Elected Directors; Filing Fee or Petition

Sec. 6.032.  BALLOT PROCEDURES FOR ELECTED DIRECTORS; FILING FEE OR PETITION.  (a)  Except as provided by this section, Chapter 144, Election Code, applies to a candidate for an elective position on an appraisal district board of directors.
(b)  An application for a place on the ballot must be filed with the county judge of the county in which the appraisal district is established and be accompanied by a filing fee prescribed by Subsection (c) of this section or a petition in lieu of the filing fee that satisfies the requirements prescribed by Section 141.062, Election Code, and Subsection (d) of this section.
(c)  The filing fee for a place on the ballot is:
(1)  $400 for a county with a population of 200,000 or more; or
(2)  $200 for a county with a population of less than 200,000.
(d)  The minimum number of signatures that must appear on the petition authorized by Subsection (b) is the lesser of:
(1)  500; or
(2)  two percent of the total vote received in the county by all the candidates for governor in the most recent gubernatorial general election, unless that number is less than 50, in which case the required number of signatures is the lesser of:
(A)  50; or
(B)  20 percent of that total vote.
(e)  A filing fee received under this section shall be deposited in the county treasury to the credit of the county general fund.
(f)  The secretary of state shall adopt rules as necessary to implement this section.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 5.04, eff. October 12, 2023.