reglab/statecodes huggingface dataset:
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle C - Taxable Property and Exemptions › Chapter 11 - Taxable Property and Exemptions › Subchapter C. Administration of Exemptions › Section 11.49. Legal Title Not Affected

Sec. 11.49.  LEGAL TITLE NOT AFFECTED.  (a)  The grant or denial of an application by an heir property owner for a residence homestead exemption under this chapter does not affect the legal title of the property subject to the application and does not operate to transfer title to that property.
(b)  An appraisal district, chief appraiser, appraisal review board, or county assessor-collector may not be made a party to a proceeding to adjudicate ownership of property described by Subsection (a) except as prescribed by this title.
Added by Acts 2019, 86th Leg., R.S., Ch. 663 (S.B. 1943), Sec. 8, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle C - Taxable Property and Exemptions › Chapter 11 - Taxable Property and Exemptions › Subchapter C. Administration of Exemptions › Section 11.50. Provision of Names of Individuals Receiving Residence Homestead Exemption to Another Chief Appraiser

Sec. 11.50.  PROVISION OF NAMES OF INDIVIDUALS RECEIVING  RESIDENCE HOMESTEAD EXEMPTION TO ANOTHER CHIEF APPRAISER.  (a)  The chief appraiser of an appraisal district may request that the chief appraiser of another appraisal district provide to the requesting chief appraiser a list of the names of all individuals who currently receive an exemption for a residence homestead in the appraisal district for which the request is made.
(b)  A chief appraiser who receives a request under Subsection (a) shall provide the list to the requesting chief appraiser as soon as practicable.
(c)  A provision of law making information described by Subsection (a) confidential does not apply to the disclosure of that information under this section to another chief appraiser.
Added by Acts 2021, 87th Leg., R.S., Ch. 598 (S.B. 1088), Sec. 1, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.01. Real Property

Sec. 21.01.  REAL PROPERTY.  Real property is taxable by a taxing unit if located in the unit on January 1, except as provided by Chapter 49, Education Code.
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1979.  Amended by Acts 1993, 73rd Leg., ch. 347, Sec. 4.10, eff. May 31, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 6.74, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 943 (H.B. 3), Sec. 3.089, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.021. Vessels and Other Watercraft

Sec. 21.021.  VESSELS AND OTHER WATERCRAFT.  (a)  Except as otherwise provided by Section 21.031(b-2), a vessel or other watercraft used as an instrumentality of commerce,as defined by Section 21.031, is taxable pursuant to Section 21.02.
(b)  A special-purpose vessel or other watercraft not used as an instrumentality of commerce, as defined by Section 21.031, is deemed to be located on January 1 for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located during the year preceding the tax year.  If the vessel or watercraft was physically located in more than one taxing unit during the year preceding the tax year, it is deemed to be located for more than a temporary period for purposes of Section 21.02 in the taxing unit in which it was physically located for the longest period during the year preceding the tax year or for 30 days, whichever is longer.  If a vessel or other watercraft is not deemed to be located in any taxing unit on January 1 for more than a temporary period pursuant to this subsection, the property is taxable as provided by Sections 21.02(a)(2) through (4).
(c)  This section applies solely to a determination of taxable situs and does not apply to a determination of jurisdiction to tax under Section 11.01 of this code.
Added by Acts 1983, 68th Leg., p. 1908, ch. 353, Sec. 3, eff. Jan. 1, 1984.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 644 (H.B. 988), Sec. 8, eff. January 1, 2022.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.03. Interstate Allocation

Sec. 21.03.  INTERSTATE ALLOCATION.  (a)  If personal property that is taxable by a taxing unit is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the total market value of the property that fairly reflects its use in this state.
(b)  The comptroller shall adopt rules:
(1)  identifying the kinds of property subject to this section;  and
(2)  establishing formulas for calculating the proportion of total market value to be allocated to this state.
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 14, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.04. Railroad Rolling Stock

Sec. 21.04.  RAILROAD ROLLING STOCK.  (a)  A portion of the total market value of railroad rolling stock that is appraised as provided by Subchapter B of Chapter 24 of this code is taxable by each county in which the railroad operates.
(b)  The portion of the total market value that is taxable by a county is determined by the provisions of Subchapter B of Chapter 24 of this code.
Acts 1979, 66th Leg., p. 2247, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 9, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.05. Commercial Aircraft

Sec. 21.05.  COMMERCIAL AIRCRAFT.  (a)  If a commercial aircraft that is taxable by a taxing unit is used both in this state and outside this state, the appraisal office shall allocate to this state the portion of the fair market value of the aircraft that fairly reflects its use in this state.  The appraisal office shall not allocate to this state the portion of the total market value of the aircraft that fairly reflects its use beyond the boundaries of this state.
(b)  The allocable portion of the total fair market value of a commercial aircraft that is taxable in this state is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the product of 1.5 and the number of revenue departures by the aircraft from Texas during the year preceding the tax year, and the denominator of which is the greater of (1) 8,760, or (2) the numerator.
(c)  During the time in which any commercial aircraft is removed from air transportation service for repair, storage, or inspection, such aircraft is presumed to be in interstate, international, or foreign commerce and not located in this state for longer than a temporary period for purposes of Section 11.01 of this code.
(d)  A certificated air carrier shall designate the tax situs of commercial aircraft that land in Texas as either the carrier's principal office in Texas or that Texas airport from which the carrier has the highest number of Texas departures.
(e)  For purposes of this subchapter, a commercial aircraft shall mean an instrumentality of air commerce that is:
(1)  primarily engaged in the transportation of cargo, passengers, or equipment for others for consideration;
(2)  economically employed when it is moving from point to point as a means of transportation;  and
(3)  operated by a certificated air carrier.  A certificated air carrier is one engaged in interstate or intrastate commerce under authority of the U.S. Department of Transportation.
Added by Acts 1989, 71st Leg., ch. 534, Sec. 6, eff. Aug. 28, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.055. Business Aircraft

Sec. 21.055.  BUSINESS AIRCRAFT.  (a)  If an aircraft is used for a business purpose of the owner, is taxable by a taxing unit, and is used continually outside this state, whether regularly or irregularly, the appraisal office shall allocate to this state the portion of the fair market value of the aircraft that fairly reflects its use in this state.  The appraisal office shall not allocate to this state the portion of the total market value of the aircraft that fairly reflects its use beyond the boundaries of this state.
(b)  The allocable portion of the total fair market value of an aircraft described by Subsection (a) is presumed to be the fair market value of the aircraft multiplied by a fraction, the numerator of which is the number of departures by the aircraft from a location in this state during the year preceding the tax year and the denominator of which is the total number of departures by the aircraft from all locations during the year preceding the tax year.
(c)  This section does not apply to a commercial aircraft as defined by Section 21.05.
Added by Acts 1999, 76th Leg., ch. 970, Sec. 1, eff. June 18, 1999;  Acts 1999, 76th Leg., ch. 1481, Sec. 7, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.06. Intangible Property Generally

Sec. 21.06.  INTANGIBLE PROPERTY GENERALLY.  (a)  Except as provided by Sections 21.07 through 21.09 of this code, intangible property is taxable by a taxing unit if the owner of the property resides in the unit on January 1, unless the property normally is used in this state for business purposes outside the unit.  In that event, the intangible property is taxable by each taxing unit in which the property normally is used for business purposes.
(b)  Depositing intangible property with an agency of the state pursuant to a law requiring or authorizing the deposit is not using it for a business purpose at the depository.
Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.07. Intangibles of Certain Transportation Businesses

Sec. 21.07.  INTANGIBLES OF CERTAIN TRANSPORTATION BUSINESSES.  (a)  A portion of the total intangible value of a transportation business whose intangibles are appraised as provided by Subchapter A of Chapter 24 of this code is taxable by each county in which the business operates.
(b)  The portion of the total value that is taxable as provided by Subsection (a) of this section is determined by the provisions of Subchapter A of Chapter 24 of this code.
Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 4823, ch. 851, Sec. 10, eff. Aug. 29, 1983.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.08. Intangibles of Certain Financial Institutions

Sec. 21.08.  INTANGIBLES OF CERTAIN FINANCIAL INSTITUTIONS.  (a)  The taxable situs of intangible property owned by an insurance company incorporated under the laws of this state is determined as provided by Article 4.01, Insurance Code.
(b)  The taxable situs of intangible property owned by a savings and loan association is determined as provided by Section 89.003, Finance Code.
Acts 1979, 66th Leg., p. 2248, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1999, 76th Leg., ch. 62, Sec. 7.89, eff. Sept. 1, 1999.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.09. Allocation Application

Sec. 21.09.  ALLOCATION APPLICATION.  (a) To receive an allocation authorized by Section 21.03, 21.031, 21.05, or 21.055, a person claiming the allocation must apply for the allocation.  To apply for an allocation, a person must file an allocation application form with the chief appraiser in the appraisal district in which the property subject to the claimed allocation has taxable situs.
(b)  A person claiming an allocation must apply for the allocation each year the person claims the allocation.  A person claiming an allocation must file a completed allocation application form before May 1 and must provide the information required by the form.  If the property was not on the appraisal roll in the preceding year, the deadline for filing the allocation application form is extended to the 30th day after the date of receipt of the notice of appraised value required by Section 25.19(a)(3).  For good cause shown, the chief appraiser shall extend the deadline for filing an allocation application form by written order for a period not to exceed 30 days.
(c)  The comptroller shall prescribe the contents of the allocation application form and shall ensure that the form requires an applicant to provide the information necessary to determine the validity of the allocation claim.
(d)  If the chief appraiser learns of any reason indicating that an allocation previously allowed should be canceled, the chief appraiser shall investigate.  If the chief appraiser determines that the property is not entitled to an allocation, the chief appraiser shall cancel the allocation and deliver written notice of the cancellation not later than the fifth day after the date the chief appraiser makes the cancellation.  A person may protest the cancellation of an allocation.
(e)  The filing of a rendition under Chapter 22 is not a condition of qualification for an allocation.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 10, eff. June 14, 2013.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 2, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 785 (H.B. 1815), Sec. 1, eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 21 - Taxable Situs › Section 21.10. Late Application for Allocation

Sec. 21.10.  LATE APPLICATION FOR ALLOCATION.  (a) The chief appraiser shall accept and approve or deny an application for an allocation under Section 21.09 after the deadline for filing the application has passed if the application is filed before the date the appraisal review board approves the appraisal records.
(b)  If the application is approved, the property owner is liable to each taxing unit for a penalty in an amount equal to 10 percent of the difference between the amount of tax imposed by the taxing unit on the property without the allocation and the amount of tax imposed on the property with the allocation.
(c)  The chief appraiser shall make an entry on the appraisal records for the property indicating the property owner's liability for the penalty and shall deliver a written notice of imposition of the penalty, explaining the reason for its imposition, to the property owner.
(d)  The tax assessor for a taxing unit that taxes the property shall add the amount of the penalty to the property owner's tax bill, and the tax collector for the unit shall collect the penalty at the time and in the manner the collector collects the tax.  The amount of the penalty constitutes a lien against the property against which the penalty is imposed, as if the penalty were a tax, and accrues penalty and interest in the same manner as a delinquent tax.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1259 (H.B. 585), Sec. 10, eff. June 14, 2013.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter A. Information From Taxpayer › Section 22.02. Rendition of Property Losing Exemption During Tax Year or for Which Exemption Application Is Denied

Sec. 22.02.  RENDITION OF PROPERTY LOSING EXEMPTION DURING TAX YEAR OR FOR WHICH EXEMPTION APPLICATION IS DENIED.  (a)  If an exemption applicable to a property on January 1 terminates during the tax year, the person who owns or acquires the property on the date applicability of the exemption terminates shall render the property for taxation within 30 days after the date of termination.
(b)  If the chief appraiser denies an application for an exemption for property described by Section 22.01(a), the person who owns the property on the date the application is denied shall render the property for taxation in the manner provided by Section 22.01 within 30 days after the date of denial.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 4, eff. Jan. 1, 2004.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter A. Information From Taxpayer › Section 22.03. Report of Decreased Value

Sec. 22.03.  REPORT OF DECREASED VALUE.  (a)  A person who believes the appraised value of his property decreased during the preceding tax year for any reason other than normal depreciation may file an information report describing the property involved and stating the nature and cause of the decrease.
(b)  Except as provided by Subsection (d) of this section, before determining the appraised value of property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must view the property to verify any reported change in appraised value and its cause and nature.  The person who views the property shall note on the back of the property owner's report his name, the date he viewed the property, and his determination of any decrease in appraised value and its cause and nature.
(c)  The chief appraiser shall deliver a written notice to the property owner of the determination made as provided by Subsection (b) of this section.
(d)  Before determining the appraised value of oil and gas property that is the subject of a completed and timely filed report as provided by Subsection (a) of this section, the chief appraiser must review the appraisal of the property to verify any reported change in appraised value and its cause and nature.  The person who reviews the appraisal of the property shall note on the back of the property owner's report his name, the date he reviewed the appraisal of the property, and his determination of any decrease in appraised value and its cause and nature.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 49, eff. Jan. 1, 1982;   Acts 1985, 69th Leg., ch. 315, Sec. 1, 2, eff. Jan. 1, 1986.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter A. Information From Taxpayer › Section 22.04. Report by Bailee, Lessee, or Other Possessor

Sec. 22.04.  REPORT BY BAILEE, LESSEE, OR OTHER POSSESSOR.  (a)  When required by the chief appraiser, a person shall file a report listing the name and address of each owner of property that is in his possession or under his management on January 1 by bailment, lease, consignment, or other arrangement.
(b)  When required by the chief appraiser, a person who leases or otherwise provides space to another for storage of personal property shall file an information report stating the name and address of each person to whom he leased or otherwise provided storage space on January 1.
(c)  This section does not apply to a warehouse for which an exemption for cotton has been granted under Section 11.437.
(d)  This section does not apply to a motor vehicle that on January 1 is located at a place of business of a person who holds a wholesale motor vehicle auction general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, for that place of business, and that:
(1)  has not acquired taxable situs under Section 21.02(a)(1) in a taxing unit that participates in the appraisal district because the vehicle is described by Section 21.02(d);
(2)  is offered for sale by a dealer who holds a dealer's general distinguishing number issued by the Texas Department of Motor Vehicles under Chapter 503, Transportation Code, and whose inventory of motor vehicles is subject to taxation in the manner provided by Sections 23.121 and 23.122; or
(3)  is collateral possessed by a lienholder and offered for sale in foreclosure of a security interest.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 50, eff. Jan. 1, 1982;  Acts 1993, 73rd Leg., ch. 779, Sec. 5, eff. Jan. 1, 1994;  Acts 2003, 78th Leg., ch. 1276, Sec. 15.001(c), eff. Sept. 1, 2003.
Amended by:
Acts 2005, 79th Leg., Ch. 412 (S.B. 1652), Sec. 9, eff. September 1, 2005.
Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.02, eff. September 1, 2009.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter A. Information From Taxpayer › Section 22.05. Rendition by Railroad

Sec. 22.05.  RENDITION BY RAILROAD.  (a)  In addition to other reports required by Chapter 24 of this code, a railroad corporation shall render the property the railroad corporation owns or possesses as of January 1.
(b)  The rendition shall:
(1)  list all real property other than the property covered by Subdivision (2) of this subsection;
(2)  list the number of miles of railroad together with the market value per mile, which value shall include right-of-way, roadbed, superstructure, and all buildings and improvements used in the operation of the railroad;  and
(3)  list all personal property as required by Section 22.01 of this code.
Acts 1979, 66th Leg., p. 2249, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 134, ch. 13, Sec. 51, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter A. Information From Taxpayer › Section 22.07. Inspection of Property

Sec. 22.07.  INSPECTION OF PROPERTY.  (a)  The chief appraiser or his authorized representative may enter the premises of a business, trade, or profession and inspect the property to determine the existence and market value of tangible personal property used for the production of income and having a taxable situs in the district.
(b)  An inspection under this section must be during normal business hours or at a time mutually agreeable to the chief appraiser or his representative and the person in control of the premises.
(c)  The chief appraiser may request, either in writing or by electronic means, that the property owner provide a statement containing supporting information indicating how the value rendered under Section 22.01(a)(5) was determined.  The statement must:
(1)  summarize information sufficient to identify the property, including:
(A)  the physical and economic characteristics relevant to the opinion of value, if appropriate;  and
(B)  the source of the information used;
(2)  state the effective date of the opinion of value;  and
(3)  explain the basis of the value rendered.  If the property owner is a business with 50 employees or less, the property owner may base the estimate of value on the depreciation schedules used for federal income tax purposes.
(d)  The property owner shall deliver the statement to the chief appraiser, either in writing or by electronic means, not later than the 21st day after the date the chief appraiser's request is received.  The owner's statement is solely for informational purposes and is not admissible in evidence in any subsequent protest, suit, appeal, or other proceeding under this title involving the property other than:
(1)  a proceeding to determine whether the property owner has complied with this section;
(2)  a proceeding under Section 22.29(b);  or
(3)  a protest under Section 41.41.
(e)  A statement provided under this section is confidential information and may not be disclosed, except as provided by Section 22.27.
(f)  Failure to comply with this section in a timely manner is considered to be a failure to timely render under Section 22.01 and penalties as described in Section 22.28 shall be applied by the chief appraiser.
Added by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 52, eff. Jan. 1, 1982.  Amended by Acts 2003, 78th Leg., ch. 1173, Sec. 5, eff. Jan. 1, 2004.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.21. Publicizing Requirements

Sec. 22.21.  PUBLICIZING REQUIREMENTS.  Each year the comptroller and each chief appraiser shall publicize in a manner reasonably designed to notify all property owners the requirements of the law relating to filing rendition statements and property reports and of the availability of forms.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982;   Acts 1991, 72nd Leg., 2nd C.S., ch. 6, Sec. 17, eff. Sept. 1, 1991.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.22. Method for Requiring Rendition or Report

Sec. 22.22.  METHOD FOR REQUIRING RENDITION OR REPORT.  The chief appraiser may require a rendition statement or property report he is authorized to require by this chapter by delivering written notice that the statement or report is required to the person responsible for filing it.  He shall attach to the notice a copy of the appropriate form.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.23. Filing Date

Sec. 22.23.  FILING DATE.  (a)  Rendition statements and property reports must be delivered to the chief appraiser after January 1 and not later than April 15, except as provided by Section 22.02.
(b)  On written request by the property owner, the chief appraiser shall extend a deadline for filing a rendition statement or property report to May 15.  The chief appraiser may further extend the deadline an additional 15 days upon good cause shown in writing by the property owner.
(c)  Repealed by Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.
(d)  Notwithstanding any other provision of this section, rendition statements and property reports required to be filed by a property owner regulated by the Public Utility Commission of Texas, the Railroad Commission of Texas, the federal Surface Transportation Board, or the Federal Energy Regulatory Commission must be delivered to the chief appraiser not later than April 30, except as provided by Section 22.02.  On written request by the property owner, the chief appraiser shall extend the filing deadline to May 15.  The chief appraiser may further extend the deadline an additional 15 days for good cause shown in writing by the property owner.
Acts 1979, 66th Leg., p. 2250, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 53, eff. Jan. 1, 1982;  Acts 1985, 69th Leg., ch. 312, Sec. 1, eff. June 7, 1985;  Acts 1987, 70th Leg., ch. 185, Sec. 1, eff. Jan. 1, 1988;  Acts 1993, 73rd Leg., ch. 924, Sec. 1, eff. Sept. 1, 1993;  Acts 1997, 75th Leg., ch. 1039, Sec. 20, eff. Jan. 1, 1998;  Acts 2003, 78th Leg., ch. 1173, Sec. 6.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 357 (H.B. 2228), Sec. 3, eff. January 1, 2018.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 27, eff. January 1, 2020.
Acts 2019, 86th Leg., R.S., Ch. 944 (S.B. 2), Sec. 91(4), eff. January 1, 2020.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.25. Place and Manner of Filing

Sec. 22.25.  PLACE AND MANNER OF FILING.  A rendition statement or property report required or authorized by this chapter must be filed with the chief appraiser for the district in which the property listed in the statement or report is taxable.
Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., 1st C.S., p. 135, ch. 13, Sec. 55, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.26. Signature

Sec. 22.26.  SIGNATURE.  (a)  Each rendition statement or property report required or authorized by this chapter must be signed by an individual who is required to file the statement or report.
(b)  When a corporation is required to file a statement or report, an officer of the corporation or an employee or agent who has been designated in writing by the board of directors or by an authorized officer to sign in behalf of the corporation must sign the statement or report.
Acts 1979, 66th Leg., p. 2251, ch. 841, Sec. 1, eff. Jan. 1, 1982.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.28. Penalty for Delinquent Report; Penalty Collection Procedures

Sec. 22.28.  PENALTY FOR DELINQUENT REPORT; PENALTY COLLECTION PROCEDURES.  (a)  Except as otherwise provided by Section 22.30, the chief appraiser shall impose a penalty on a person who fails to timely file a rendition statement or property report required by this chapter in an amount equal to 10 percent of the total amount of taxes imposed on the property for that year by taxing units participating in the appraisal district.  The chief appraiser shall deliver by first class mail a notice of the imposition of the penalty to the person.  The notice may be delivered with a notice of appraised value provided under Section 25.19, if practicable.
(b)  The chief appraiser shall certify to the assessor for each taxing unit participating in the appraisal district that imposes taxes on the property that a penalty imposed under this chapter has become final.  The assessor shall add the amount of the penalty to the original amount of tax imposed on the property and shall include that amount in the tax bill for that year.  The penalty becomes part of the tax on the property and is secured by the tax lien that attaches to the property under Section 32.01.
(c)  A penalty under this chapter becomes final if:
(1)  the property owner does not protest under Section 22.30 the imposition of the penalty before the appraisal review board;
(2)  the appraisal review board determines a protest brought by the property owner under Section 22.30 by denying a waiver of the penalty and the property owner does not bring an appeal under Chapter 42 or the judgment of the district court sustaining the determination subsequently becomes final; or
(3)  a court imposes the penalty under Section 22.29 and the order of the court imposing the penalty subsequently becomes final.
(d)  To help defray the costs of administering this chapter, a collector who collects a penalty imposed under Subsection (a) shall remit to the appraisal district that employs the chief appraiser who imposed the penalty an amount equal to five percent of the penalty amount collected.
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.
Amended by:
Acts 2005, 79th Leg., Ch. 1126 (H.B. 2491), Sec. 4, eff. September 1, 2005.
Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.29. Penalty for Fraud or Intent to Evade Tax

Sec. 22.29.  PENALTY FOR FRAUD OR INTENT TO EVADE TAX.  (a)  The chief appraiser shall impose an additional penalty on the person equal to 50 percent of the total amount of taxes imposed on the property for the tax year of the statement or report by the taxing units participating in the appraisal district if it is finally determined by a court that:
(1)  the person filed a false statement or report with the intent to commit fraud or to evade the tax;  or
(2)  the person alters, destroys, or conceals any record, document, or thing, or presents to the chief appraiser any altered or fraudulent record, document, or thing, or otherwise engages in fraudulent conduct, for the purpose of affecting the course or outcome of an inspection, investigation, determination, or other proceeding before the appraisal district.
(b)  Enforcement of this section shall be by a proceeding initiated by the district or county attorney of the county in which the appraisal is established, on behalf of the appraisal district.
(c)  In making a determination of liability under this section, the court shall consider:
(1)  the person's compliance history with respect to paying taxes and filing statements or reports;
(2)  the type, nature, and taxability of the specific property involved;
(3)  the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;
(4)  the completeness of the person's records;
(5)  the person's reliance on advice provided by the appraisal district that may have contributed to the violation;
(6)  any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered;  and
(7)  any other factor the court considers relevant.
(d)  The chief appraiser may retain a portion of a penalty collected under this section, not to exceed 20 percent of the amount of the penalty, to cover the chief appraiser's costs of collecting the penalty.  The chief appraiser shall distribute the remainder of the penalty to each taxing unit participating in the appraisal district that imposes taxes on the property in proportion to the taxing unit's share of the total amount of taxes imposed on the property by all taxing units participating in the district.
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter B. Requirements and Procedures › Section 22.30. Waiver of Penalty

Sec. 22.30.  WAIVER OF PENALTY.  (a)  The chief appraiser may waive the penalty imposed by Section 22.28 if the chief appraiser determines that the person exercised reasonable diligence to comply with or has substantially complied with the requirements of this chapter.  A written request, accompanied by supporting documentation, stating the grounds on which penalties should be waived must be sent to the chief appraiser before June 1 or not later than the 30th day after the date the person received notification of the imposition of the penalty, whichever is later.  The chief appraiser shall make a determination of the penalty waiver request:
(1)  based on the information submitted; and
(2)  after consideration of the factors described by Subsection (b).
(a-1)  If the chief appraiser denies the penalty waiver request, the chief appraiser shall deliver by first class mail written notice of the denial to the property owner.  The property owner may protest the imposition of the penalty before the appraisal review board.  To initiate a protest, the property owner must file written notice of the protest with the appraisal review board before June 1 or not later than the 30th day after the date the property owner receives the notice of denial, whichever is later.
(b)  The appraisal review board shall determine the protest after considering:
(1)  the person's compliance history with respect to paying taxes and filing statements or reports;
(2)  the type, nature, and taxability of the specific property involved;
(3)  the type, nature, size, and sophistication of the person's business or other entity for which property is rendered;
(4)  the completeness of the person's records;
(5)  the person's reliance on advice provided by the appraisal district that may have contributed to the person's failure to comply and the imposition of the penalty;
(6)  any change in appraisal district policy during the current or preceding tax year that may affect how property is rendered; and
(7)  any other factors that may have caused the person to fail to timely file a statement or report.
(c)  The procedures for a protest before the appraisal review board under this section are governed by the procedures for a taxpayer protest under Subchapter C, Chapter 41.  The property owner is entitled to appeal under Chapter 42 an order of the appraisal review board determining a protest brought under this section.
(d)  Notwithstanding any other provision of this section, the chief appraiser and a protesting property owner may enter into a settlement agreement on the matter being protested, if both parties agree that there was a mistake.
Added by Acts 2003, 78th Leg., ch. 1173, Sec. 8, eff. Jan. 1, 2004.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 234 (H.B. 533), Sec. 2, eff. June 17, 2011.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 22 - Renditions and Other Reports › Subchapter C. Other Reports › Section 22.41. Report of Political Subdivision Actions Affecting Real Property Values

Sec. 22.41.  REPORT OF POLITICAL SUBDIVISION ACTIONS AFFECTING REAL PROPERTY VALUES.  (a)  At the request of the chief appraiser of an appraisal district in which a political subdivision of this state has territory, the governing body of the political subdivision shall deliver a written report to the chief appraiser describing each of the following actions taken by the governing body in the preceding period specified in the request:
(1)  a zoning action;
(2)  an action that directly restricts the use of real property or a class of real property specified by the action or that exempts real property or a class of real property specified by the action from an existing restriction on the use of the property;  or
(3)  an action that grants the owner or custodian of real property specified by the action the right or authority to make a change or improvement to the property.
(b)  The report is not required to include an action that does not apply to real property in the appraisal district whose chief appraiser requested the report.
(c)  The chief appraiser in the request for a report shall specify the period to be covered by the report.  The governing body is not required to include in the report an action included in a previous report made to the chief appraiser of the same appraisal district.  The governing body must deliver the report to the chief appraiser not later than the 30th day after the date of the request, unless the chief appraiser specifies or agrees to a later date.
(d)  As soon as practicable after delivering a report to the chief appraiser under Subsection (c), the governing body making the report shall deliver a copy of the report to the governing body of each taxing unit in which is located property affected by an action included in the report.
Added by Acts 1989, 71st Leg., ch. 796, Sec. 15, eff. Sept. 1, 1989.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.0101. Consideration of Alternate Appraisal Methods

Sec. 23.0101.  CONSIDERATION OF ALTERNATE APPRAISAL METHODS.  In determining the market value of property, the chief appraiser shall consider the cost, income, and market data comparison methods of appraisal and use the most appropriate method.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 1, eff. Jan. 1, 2000.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.011. Cost Method of Appraisal

Sec. 23.011.  COST METHOD OF APPRAISAL.  If the chief appraiser uses the cost method of appraisal to determine the market value of real property, the chief appraiser shall:
(1)  use cost data obtained from generally accepted sources;
(2)  make any appropriate adjustment for physical, functional, or economic obsolescence;
(3)  make available to the public on request cost data developed and used by the chief appraiser as applied to all properties within a property category and may charge a reasonable fee to the public for the data;
(4)  clearly state the reason for any variation between generally accepted cost data and locally produced cost data if the data vary by more than 10 percent;  and
(5)  make available to the property owner on request all applicable market data that demonstrate the difference between the replacement cost of the improvements to the property and the depreciated value of the improvements.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.012. Income Method of Appraisal

Sec. 23.012.  INCOME METHOD OF APPRAISAL.  (a)  If the income method of appraisal is the most appropriate method to use to determine the market value of real property, the chief appraiser shall:
(1)  analyze comparable rental data available to the chief appraiser or the potential earnings capacity of the property, or both, to estimate the gross income potential of the property;
(2)  analyze comparable operating expense data available to the chief appraiser to estimate the operating expenses of the property;
(3)  analyze comparable data available to the chief appraiser to estimate rates of capitalization or rates of discount;  and
(4)  base projections of future rent or income potential and expenses on reasonably clear and appropriate evidence.
(b)  In developing income and expense statements and cash-flow projections, the chief appraiser shall consider:
(1)  historical information and trends;
(2)  current supply and demand factors affecting those trends;  and
(3)  anticipated events such as competition from other similar properties under construction.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 2003, 78th Leg., ch. 548, Sec. 1, eff. Jan. 1, 2004.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.013. Market Data Comparison Method of Appraisal

Sec. 23.013.  MARKET DATA COMPARISON METHOD OF APPRAISAL.  (a)  If the chief appraiser uses the market data comparison method of appraisal to determine the market value of real property, the chief appraiser shall use comparable sales data and shall adjust the comparable sales to the subject property.
(b)  A sale is not considered to be a comparable sale unless the sale occurred within 24 months of the date as of which the market value of the subject property is to be determined, except that a sale that did not occur during that period may be considered to be a comparable sale if enough comparable properties were not sold during that period to constitute a representative sample.
(b-1)  Notwithstanding Subsection (b), for a residential property in a county with a population of more than 150,000, a sale is not considered to be a comparable sale unless the sale occurred within 36 months of the date as of which the market value of the subject property is to be determined, regardless of the number of comparable properties sold during that period.
(c)  A sale of a comparable property must be appropriately adjusted for any change in the market value of the comparable property during the period between the date of the sale of the comparable property and the date as of which the market value of the subject property is to be determined.
(d)  Whether a property is comparable to the subject property shall be determined based on similarities with regard to location, square footage of the lot and improvements, property age, property condition, property access, amenities, views, income, operating expenses, occupancy, and the existence of easements, deed restrictions, or other legal burdens affecting marketability.
(e)  In this subsection, "designated historic district" means an area that is zoned or otherwise designated as a historic district under municipal, state, or federal law.  In determining the market value of residential real property located in a designated historic district, the chief appraiser shall consider the effect on the property's value of any restriction placed by the historic district on the property owner's ability to alter, improve, or repair the property.
Added by Acts 1997, 75th Leg., ch. 1039, Sec. 22, eff. Jan. 1, 1998.  Amended by Acts 1999, 76th Leg., ch. 1295, Sec. 2, eff. Jan. 1, 2000.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.
Acts 2013, 83rd Leg., R.S., Ch. 611 (S.B. 1256), Sec. 1, eff. January 1, 2014.
Acts 2021, 87th Leg., R.S., Ch. 1035 (H.B. 3971), Sec. 1, eff. January 1, 2022.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.014. Exclusion of Property as Real Property

Sec. 23.014.  EXCLUSION OF PROPERTY AS REAL PROPERTY.  Except as provided by Section 23.24(b), in determining the market value of real property, the chief appraiser shall analyze the effect on that value of, and exclude from that value the value of, any:
(1)  tangible personal property, including trade fixtures;
(2)  intangible personal property;
(3)  chicken coops or rabbit pens used for the noncommercial production of food for personal consumption; or
(4)  other property that is not subject to appraisal as real property.
Added by Acts 2003, 78th Leg., ch. 548, Sec. 2, eff. Jan. 1, 2004.
Amended by:
Acts 2009, 81st Leg., R.S., Ch. 1211 (S.B. 771), Sec. 2, eff. January 1, 2010.
Acts 2021, 87th Leg., R.S., Ch. 701 (H.B. 2535), Sec. 1, eff. January 1, 2022.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter A. Appraisals Generally › Section 23.03. Compilation of Large Properties and Properties Subject to Limitation on Appraised or Taxable Value

Sec. 23.03.  COMPILATION OF LARGE PROPERTIES AND PROPERTIES SUBJECT TO LIMITATION ON APPRAISED OR TAXABLE VALUE.  Each year the chief appraiser shall compile and send to the Texas Economic Development and Tourism Office a list of properties in the appraisal district that in that tax year:
(1)  have a market value of $100 million or more;
(2)  are subject to a limitation on appraised value under former Subchapter B or C, Chapter 313; or
(3)  are subject to a limitation on taxable value under Subchapter T, Chapter 403, Government Code.
Added by Acts 2001, 77th Leg., ch. 1505, Sec. 2, eff. Jan. 1, 2002.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 377 (H.B. 5), Sec. 5, eff. January 1, 2024.
2023 Texas Statutes › Tax Code › Title 1 - Property Tax Code › Subtitle D - Appraisal and Assessment › Chapter 23 - Appraisal Methods and Procedures › Subchapter B. Special Appraisal Provisions › Section 23.11. Governmental Action That Constitutes Taking

Sec. 23.11.  GOVERNMENTAL ACTION THAT CONSTITUTES TAKING.  In appraising private real property, the effect of a governmental action on the market value of private real property as determined in a suit or contested case filed under Chapter 2007, Government Code, shall be taken into consideration by the chief appraiser in determining the market value of the property.
Added by Acts 1995, 74th Leg., ch. 517, Sec. 3, eff. Sept. 1, 1995.