reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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)  The notice required by this section 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 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 4, eff. January 1, 2024.
2023 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)  The notice required by this section must be sent 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.
Acts 2023, 88th Leg., R.S., Ch. 680 (H.B. 1228), Sec. 5, eff. January 1, 2024.
2023 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.
2023 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.
2023 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.
2023 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.
(a-1)  This subsection applies only to the appraisal records for the 2023 tax year.  The chief appraiser shall prepare supplemental appraisal records to account for the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023.  This subsection expires December 31, 2024.
(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.
Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.01, eff. July 22, 2023.
2023 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.
2023 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.
2023 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.
(1-a)  "Foregone revenue amount" means the greater of:
(A)  zero; or
(B)  the amount expressed in dollars calculated according to the following formula:
FOREGONE REVENUE AMOUNT = (VOTER-APPROVAL TAX RATE - ACTUAL TAX RATE) x PRECEDING TOTAL VALUE
(1-b)  "Preceding total value" means a taxing unit's current total value 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, as adopted by the taxing unit during 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 FOREGONE REVENUE AMOUNT + YEAR 2 FOREGONE REVENUE AMOUNT + YEAR 3 FOREGONE REVENUE AMOUNT) / CURRENT TOTAL VALUE
Added by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 34, eff. January 1, 2020.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 928 (S.B. 2350), Sec. 1, eff. June 18, 2023.
Acts 2023, 88th Leg., R.S., Ch. 1168 (S.B. 1999), Sec. 1, eff. January 1, 2024.
Acts 2023, 88th Leg., R.S., Ch. 1168 (S.B. 1999), Sec. 2, eff. January 1, 2024.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 26 - Assessment › Section 26.0401. Calculation of Certain Tax Rates for 2023 Tax Year

Sec. 26.0401.  CALCULATION OF CERTAIN TAX RATES FOR 2023 TAX YEAR.  (a)  For the purposes of calculating the no-new-revenue tax rate, the voter-approval tax rate, and any related tax rate for the 2023 tax year, a taxing unit that calculates those rates under a provision of law other than Section 26.04 or 26.08 shall calculate those rates as if the changes in law made by S.B. 2, Acts of the 88th Legislature, 2nd Called Session, 2023, were in effect for that tax year.
(b)  This section expires December 31, 2024.
Added by Acts 2023, 88th Leg., 2nd C.S., Ch. 1 (S.B. 2), Sec. 6.03, eff. July 22, 2023.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.