Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3004 - Appraisal Records of All Property

Current through Reg. 49, No. 28; July 12, 2024
(a) All
				  appraisal district offices appraising property for purposes of ad valorem
				  taxation shall develop and maintain appraisal records of all property which
				  each office is required to appraise.
(b) The appraisal records of all property
				  shall be two lists--one list for real property and one list for personal
				  property--and shall contain the following items of information as applicable:
(1) the name and address of the owner or, if
				  the name or address is unknown, a statement that it is unknown;
(2) the legal description of the real
				  property of the owner (this provision shall not be interpreted to require field
				  note descriptions);
(3) the
				  separately taxable estates or interests in real property, including taxable
				  possessory interests in exempt real property;
(4) the general description of taxable
				  personal property and location thereof, if available;
(5) if the property is a manufactured home,
				  as defined in Occupations Code, §
											1201.003, the
				  permanent identification number(s) or serial number(s) attached to the home,
				  together with the make and model of the home, its approximate age, general
				  physical condition, and any characteristics that distinguish the home from
				  other manufactured homes;
(6) the
				  appraised value of land and, if the land is appraised as provided by Tax Code,
				  Chapter 23, Subchapter C, D, or H, the market value of the land;
(7) the appraised value of improvements to
				  land;
(8) the appraised value of a
				  separately taxable estate or interest in land;
(9) the appraised value of personal
				  property;
(10) the kind of any
				  partial exemption the owner is entitled to receive, whether the exemption
				  applies to appraised value, and in the case of an exemption authorized by Tax
				  Code, §
											11.23,
				  the amount of the exemption;
(11)
				  whether the property qualifies for an extension of the school tax ceiling as
				  the residence homestead of an over-55 surviving spouse of a person who
				  qualified the homestead for a tax ceiling before his or her death;
(12) the tax year to which the appraisal
				  applies;
(13) an identification of
				  each taxing unit in which the property is taxable;
(14) whether the property qualifies for
				  appraisal at its value as of September 1 of the year preceding the tax
				  year;
(15) the name and address of
				  an agent for notices, if any;
(16)
				  whether the property is a special inventory, as defined by Tax Code,
				  §23.12A;
(17) whether the
				  property is subject to a limitation of school taxes as provided by Tax Code,
				  §
											11.26,
				  and whether and when the limitation was transferred to the homestead as
				  provided by Tax Code, §
											11.26(g);
(18) whether the property is subject to a
				  limitation on the appraised value of a residence homestead as provided by Tax
				  Code, §
											23.23;
				  and
(19) whether the property is
				  subject to the deferred collection of taxes on an appreciating homestead as
				  provided by Tax Code, §
											33.065.