reglab/statecodes huggingface dataset:
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3002 - Tax Maps

Current through Reg. 49, No. 28; July 12, 2024
(a) All appraisal
				  offices and all tax offices appraising property for purposes of ad valorem
				  taxation shall develop and maintain a system of tax maps covering the entire
				  area of the taxing units for whom each office appraises property.
(b) Each tax map system shall be drawn to
				  scale and delineated for lot lines or property lines or both, with dimensions
				  or areas and identifying numbers, letters, or names for all delineated lots or
				  parcels.
(c) Each tax map shall be
				  divided into sections drawn at a scale large enough to serve the purposes of
				  property assessment. Developed or subdivided areas may be drawn at a different
				  scale than undeveloped or unsubdivided tracts.
(d) The tax map, each section thereof, and
				  each parcel thereon shall be assigned numbers in accordance with a parcel
				  identification numbering system. Such numbers shall be recorded on the tax map,
				  section, and parcel. The identifying number for each parcel as recorded on the
				  tax map shall also be recorded on the appraisal card maintained for that
				  parcel.
(e) The tax map system
				  shall be annually updated to incorporate any new subdivisions or property
				  transfers as indicated by the filing of subdivision plats or deeds with the
				  county clerk's office of the county or counties in which the taxing units for
				  whom each office appraises property are located.
(f) Any information required by these
				  sections may be maintained in electronic data processing records rather than
				  physical documents.
(g) Development
				  of tax map systems (or substantial progress toward development) shall be
				  completed by January 1, 1983.
(h)
				  Appraisal offices and tax offices failing to establish a tax map system as
				  required in this section may be judged to be in compliance upon a showing to
				  the board that a tax map system substantially equivalent to that required in
				  this section has been established.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3003 - Uniform Tax Records System

Current through Reg. 49, No. 28; July 12, 2024
(a) All tax
				  offices appraising property for purposes of ad valorem taxation shall develop
				  and maintain a uniform tax records system.
(b) The uniform tax records system shall be
				  composed of the following items of information:
(1) appraisal cards;
(2) maps;
(3) rendition forms;
(4) report of decreased value
				  forms;
(5) appraisal records of all
				  property;
(6) tax roll of any
				  taxing jurisdiction for whom the office assesses or collects;
(7) delinquent tax roll of any taxing
				  jurisdiction for whom the office assesses and collects taxes;
(8) alphabetical index;
(9) partial exemption lists;
(10) absolute exemption lists for property
				  for which an exemption application is required; and
(11) open-space land valuation; agricultural
				  use valuation; timber use valuation; recreational, park, and scenic land
				  valuation; and public access airport property lists.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3005 - Tax Roll for Any Taxing Unit

Current through Reg. 49, No. 28; July 12, 2024
(a) All offices
				  assessing or collecting or both for purposes of ad valorem taxation shall
				  develop and maintain a tax roll of any taxing jurisdiction for whom that office
				  performs these functions.
(b) The
				  tax roll of any taxing jurisdiction shall contain the following items of
				  information on each parcel of property:
(1)
				  the name and address of the owner of the property;
(2) the legal description of the
				  property;
(3) the account number of
				  the property;
(4) the value of the
				  property which is certified by the Appraisal Review Board;
(5) the kind and amount of any partial
				  exemptions applied against the value of the property, if any; and
(6) the amount of the tax levied on the
				  property.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3006 - Notice of Estimated Taxes Required to Be Delivered by County Appraisal Districts

Current through Reg. 49, No. 28; July 12, 2024
(a) The chief
				  appraiser shall include the following information in a notice of estimated
				  taxes required under Tax Code, §
										26.04(e-2):
(1) A statement directing the property owner
				  to an Internet website from which the owner may access information related to
				  the actions take or proposed to be taken by each taxing unit in which the
				  property is located that may affect the taxes imposed on the owner's property.
				  The statement must include a heading that is in bold, capital letters in type
				  larger than that used in the other provisions of the notice;
(2) A statement that the property owner may
				  request from the county assessor-collector for the county in which the property
				  is located, or if the county assessor-collector does not assess taxes for the
				  county, the person who assess taxes for the county under Tax Code, §
											6.24(b),
				  contact information for the assessor for each taxing unit which the property is
				  located who must provide the information described in this subsection to the
				  owner on request; and
(3) The
				  name, address, and telephone number of the county assessor-collector for the
				  county in which the property is located or, if the county assessor-collector
				  does not assess taxes for the county, the person who assesses taxes for the
				  county under Tax Code, §
											6.24(b).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3008 - Delinquent Tax Roll of Any Taxing Unit

Current through Reg. 49, No. 28; July 12, 2024
(a) All
				  offices collecting for purposes of ad valorem taxation shall develop and
				  maintain a delinquent tax roll of any taxing unit for whom that office performs
				  this function.
(b) The delinquent
				  tax roll of any taxing jurisdiction shall contain the following items of
				  information on each parcel of property which has delinquent taxes:
(1) the year for which the taxes on the
				  property are delinquent;
(2) the
				  name and address of the current owner of the property;
(3) the legal description of the property as
				  listed on the tax roll;
(4) the
				  account number of the property; and
(5) the amount of the tax levied.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3009 - Alphabetical Index

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 an alphabetical index of property owners.
(b) The alphabetical index of property owners
				  shall contain the following items of information:
(1) the name of the owner (listed
				  alphabetically); and
(2) the
				  account number of the property.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3010 - Partial Exemption Lists

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 partial exemption lists.
(b) The partial exemption lists shall contain
				  the following two items of information for the state-mandated homestead
				  exemption, the state-mandated over-65 homestead exemption, the state-mandated
				  disability homestead exemption, the local-option percentage homestead
				  exemption, the optional over-65 or disability homestead exemption, and the
				  disabled veteran's exemption: the total number of each kind of partial
				  exemption for each taxing unit and total value that is exempted by each kind of
				  partial exemption for each taxing unit. A list showing this information for
				  each kind of partial exemption shall be made available to the public.
(c) Any item required by these sections may
				  be maintained in electronic data processing records rather than in physical
				  documents.
(d) No provisions in
				  these sections are to be construed as prohibiting the consolidation of
				  lists.
(e) Appraisal district
				  offices failing to establish partial exemption lists as required in this
				  section may be judged to be in compliance upon a showing to the board that
				  partial exemption lists substantially equivalent to that required have been
				  established.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3011 - Absolute Exemption Lists

Current through Reg. 49, No. 28; July 12, 2024
(a) Except as
				  provided by subsection (f) of this section, each appraisal office appraising
				  property for purposes of ad valorem taxation shall develop and maintain
				  absolute exemption lists of property for which an exemption application is
				  required.
(b) The absolute
				  exemption lists, categorized by the type of absolute exemption granted, shall
				  contain the following items of information:
(1) the name and address of the owner as of
				  January 1 of the tax year; and
(2)
				  the account number of the property, if any.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3012 - Open-Space Land Valuation; Agricultural Use Valuation; Timber Use Valuation; Recreational, Park, and Scenic Land Valuation; and Public Access Airport Property Lists

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 tax offices collecting ad valorem taxes shall maintain open-space
				  land valuation; agricultural-use valuation; timber-use valuation; recreational,
				  park, and scenic land valuation; and public access airport property lists.
				  These lists shall be made available to the public.
(b) These five lists, categorized by the type
				  of valuation granted, shall contain the following items of information for each
				  12-month period beginning June 1:
(1) the
				  name of at least one owner (kept in alphabetical order) of the property as of
				  January 1 of the tax year;
(2) the
				  account number of the property;
(3)
				  the legal description of the real property; and
(4) the acreage of the property.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3014 - Property Identification System

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 a system of property identification and
				  description.
(b) The system of
				  property identification developed should provide a one-to-one relationship
				  between a parcel of property and its identification.
(c) The system of property identification
				  developed should provide that each property identification changes when the
				  physical boundaries of a parcel of property changes to which it is
				  assigned.
(d) A system of property
				  identification developed should provide for an easily generated property
				  identification that is achieved through a minimum of steps.
(e) A system of property identification
				  developed should provide for easy maintenance and updating.
(f) A system of property identification
				  developed should be convenient to use by the appraisal district
				  office.
(g) Any information
				  required by these sections may be maintained in electronic data processing
				  records rather than in physical documents.
(h) Appraisal district offices failing to
				  establish a system of property identification and description as required in
				  this section may be judged to be in compliance upon a showing to the board that
				  a system of property identification and description substantially equivalent to
				  that required has been established.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3015 - Report of Decreased Value Forms

Current through Reg. 49, No. 28; July 12, 2024
(a) All
				  appraisal offices shall prepare and make available forms for the report of
				  decreased value by any property owner.
(b) All forms for the report of decreased
				  value by any property owner shall provide for the following information:
(1) a statement indicating that the report
				  form is to be filed by the property owner after January 1 and not later than
				  April 15;
(2) the year for which
				  the report of decreased value is filed;
(3) the name of any taxing units to which the
				  report of decreased value is filed;
(4) the identification of the property owner
				  filing the report of decreased value (name and address);
(5) the legal description of the property
				  involved in the filing of the report of decreased value and its
				  location;
(6) the name and address
				  of a person to contact for additional information;
(7) the date of the report of decreased
				  value;
(8) the signature of the
				  property owner, or the authorized officer or agent, filing the report of
				  decreased value; and
(9) a
				  statement that the report of decreased value is confidential and not open to
				  public inspection, except for those instances set forth in the Tax Code, §
											22.27(b).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3031 - Rendition Forms

Current through Reg. 49, No. 28; July 12, 2024
(a) All appraisal
				  offices and all tax offices appraising property for purposes of ad valorem
				  taxation shall prepare and make available at no charge, printed or electronic
				  forms for the rendering of property.
(b) A person rendering property shall use the
				  model form adopted by the Comptroller of Public Accounts or a form containing
				  information which is in substantial compliance with the model form if approved
				  by the comptroller.
(c) Nothing in
				  this section shall be construed to prohibit the combination of the information
				  contained on two or more model forms into a single form in order to use a
				  single form to achieve substantial compliance with two or more model
				  forms.
(d) The comptroller's model
				  forms applicable to this section may be revised at the discretion of the
				  comptroller. Current forms can be obtained from the Comptroller of Public
				  Accounts' Property Tax Assistance Division. The model rendition forms are:
(1) General Real Property Rendition of
				  Taxable Property (Form 50-141);
(2)
				  General Personal Property Rendition of Taxable Property-Non Incoming Producing
				  (Form 50-142);
(3) Report of Leased
				  Space for Storage of Personal Property (Form 50-148);
(4) Industrial Real Property Rendition of
				  Taxable Property (Form 50-149);
(5)
				  Oil and Gas Lease Rendition of Taxable Property (Form 50-150);
(6) Mine and Quarry Real Property Rendition
				  of Taxable Property (Form 50-151);
(7) Telephone Company Rendition of Taxable
				  Property (Form 50-152);
(8)
				  REA-Financed Telephone Company Rendition of Taxable Property (Form
				  50-153);
(9) Electric Company and
				  Electric Cooperative Rendition of Taxable Property (Form 50-154);
(10) Gas Distribution Utility Rendition of
				  Taxable Property (Form 50-155);
(11) Railroad Rendition of Taxable Property
				  (Form 50-156);
(12) Pipeline and
				  Right-of-Way Rendition of Taxable Property (Form 50-157);
(13) Business Personal Property Rendition of
				  Taxable Property (Form 50-144);
(14) Watercraft Rendition of Taxable Property
				  (Form 50-158);
(15) Aircraft
				  Rendition of Taxable Property (Form 50-159); and
(16) Residential Real Property Inventory
				  (Form 50-143).
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3034 - Notice of Exemption Application Requirement

Current through Reg. 49, No. 28; July 12, 2024
(a) Notice of explanation to accompany all
				  application forms for exemptions that must be applied for annually.
(1) Before February 1 of each year, the chief
				  appraiser shall deliver an appropriate exemption application form to each
				  person who in the preceding year was allowed an exemption that must be applied
				  for annually.
(2) The exemptions
				  which require an annual application are set forth in Tax Code, Chapter
				  11.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3038 - Current, Delinquent, and Special Valuation Rollback Tax Bills or Statements

Current through Reg. 49, No. 28; July 12, 2024
(a) All offices
				  assessing and collecting taxes for purposes of ad valorem taxation shall
				  prepare and issue current, delinquent, and special valuation rollback tax bills
				  or statements, as applicable and required by the Tax Code.
(b) Current tax bills or statements shall be
				  prepared as follows:
(1) Current tax bills
				  shall be issued to each person in whose name the property is listed, and to his
				  authorized agent, by October 1, or as soon thereafter as practicable. In the
				  case of mortgaged property where taxes are paid from an escrow account
				  controlled by the mortgagee (mortgage holder), the notice requirements shall be
				  satisfied by sending the tax bill to the mortgagee. Written authorization by
				  the property owner is not required in order to deliver the tax bill to the
				  mortgage company when the mortgage company acknowledges that it has authority
				  for payment of taxes on the property.
(2) The items of information to be included
				  on the current tax bill are those set forth in Tax Code, §
											31.01(c),
				  (c-1), and (d); Tax Code, §
											33.045;
				  the amount of the penalty authorized by Tax Code, §
											22.28
				  and §
											22.29;
				  and any other information required by interlocal agreement between taxing units
				  and their collectors.
(3) Current
				  tax bills prepared for owners of special inventory shall separately itemize the
				  taxes levied against the special inventory pursuant to Tax Code, §§
											23.122,
				  23.12,
				  23.1242,
				  and
				  23.128.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3039 - Tax Refund Form

Current through Reg. 49, No. 28; July 12, 2024
(a) All offices
				  collecting taxes for purposes of ad valorem taxation shall prepare and make
				  available forms for use by taxpayers in applying for a tax refund for an
				  overpayment or erroneous payment of taxes, as provided in Texas Property Tax
				  Code, §
										31.11.
(b) The tax refund form shall make provision
				  for the following items of information to be filed by the taxpayer who believes
				  that an overpayment or erroneous payment of taxes has been made:
(1) the name and address of the property
				  owner and/or agent;
(2) the
				  description of the property and its location;
(3) the account number of the property on the
				  tax roll and/or tax receipt of the property;
(4) the name of the taxing unit(s) from which
				  the refund is requested;
(5) the
				  year for which the refund is requested;
(6) the date of the payment of
				  taxes;
(7) the amount of taxes paid
				  by the taxpayer;
(8) the amount of
				  refund requested by the taxpayer;
(9) the reason that the taxpayer believes
				  that the payment was an overpayment or erroneous payment and support
				  documentation;
(10) the signature
				  of the applicant;
(11) the date of
				  the application for tax refund.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3040 - Tax Certificates

Current through Reg. 49, No. 28; July 12, 2024
(a) All offices
				  collecting ad valorem taxes shall prepare and issue tax certificates, upon the
				  request of any person, as provided by Tax Code, §
										31.08.
(b) The tax certificate shall include the
				  following items of information:
(1) the name
				  and address of the collecting office and the name of the taxing unit(s) for
				  which that office collects on the specified property;
(2) the name and address of the property
				  owner;
(3) the description of the
				  property for which the tax certificate is issued;
(4) the account number of the property for
				  which the tax certificate is issued;
(5) the year for which delinquent taxes,
				  penalties, and interest are due;
(6) if the specified property has received or
				  is receiving special valuation based on its use, a statement that additional
				  rollback taxes may become due as provided by Tax Code, Chapter 23;
(7) the amount of delinquent taxes,
				  penalties, interest, and any known costs and expenses as provided by Tax Code,
				  §
											33.48,
				  due for each taxing unit;
(8) the
				  date of the tax certificate; and
(9) the signature of the authorized officer
				  of the collecting office.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3042 - Request Forms for Separate or Joint Taxation

Current through Reg. 49, No. 28; July 12, 2024
(a) Separate taxation of standing timber.
(1) All appraisal offices and tax offices
				  appraising property for purposes of ad valorem taxation shall prepare and make
				  available forms for use by taxpayers to request separate taxation of standing
				  timber from the land on which the timber is located, as provided in Tax Code,
				  §
											25.10(c).
				  The request filed with the appraisal office shall apply to all taxing units in
				  which the specified property is located for which the office
				  appraises.
(2) The request form for
				  separate taxation of timber shall make provision for the following items of
				  information:
(A) a statement indicating that
				  the request must be filed annually between January 1 and before May
				  1;
(B) the year for which the
				  request is made;
(C) the name and
				  address of the property owner filing the request or his agent, if applicable,
				  and an indication whether the person owns an interest in the timber or the
				  land;
(D) the name(s) and
				  address(es) of all owners and whether their ownership is in the land or the
				  timber involved;
(E) the
				  description of the land which contains the standing timber and its
				  location;
(F) a statement of what
				  documents will be required to prove separate ownership of the standing timber
				  and the land;
(G) the signature of
				  the property owner or agent; and
(H) the date of the request.
(3) The request for separate
				  taxation form shall include the following affirmations.
(A) "I hereby affirm that the standing timber
				  is separately owned from the land on which it is located, each being owned by
				  the persons identified in this request."
(B) "I hereby request that the standing
				  timber located on the land described in this request be listed on the appraisal
				  records of the appraisal office separately from the land on which the timber is
				  located."
(C) "I certify that the
				  information given on this form is true and correct."
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3045 - Application for September 1 Inventory Appraisal

Current through Reg. 49, No. 28; July 12, 2024
(a) All appraisal districts shall prepare and
				  make available forms for taxpayers to use in requesting September 1 inventory
				  appraisal pursuant to Tax Code, §
										23.12(f).
(b) An appraisal district may, in lieu of
				  creating a form, use a comptroller-prescribed, model form.
(c) The comptroller may provide model forms
				  applicable to this section. Such forms may be revised at the discretion of the
				  comptroller. Current forms can be obtained from the Comptroller of Public
				  Accounts' Property Tax Assistance Division.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3048 - Publication of Budget

Current through Reg. 49, No. 28; July 12, 2024
(a) In publishing
				  the notice summarizing the appraisal district budget under the Tax Code, §
										6.062, the
				  chief appraiser shall include the following:
(1) the time, date, and place of the public
				  hearing on the proposed budget;
(2)
				  the total amount of the proposed budget;
(3) the amount of increase proposed from the
				  budget adopted for the current year;
(4) the number of employees compensated under
				  the current budget and the number of employees to be compensated under the
				  proposed budget, provided that the number of employees shall be expressed as
				  the number of full-time equivalent employees;
(5) the name, address, and telephone number
				  of the appraisal district; and
(6)
				  at the chief appraiser's option, a statement explaining any significant
				  differences between the current and the proposed appraisal district
				  budget.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3049 - Change of Use Determination

Current through Reg. 49, No. 28; July 12, 2024
(a) The chief
				  appraiser shall include the following information in a notice of a change of
				  use determination required under Tax Code, §§
										23.46,
				  23.55,
				  23.76, or
				  23.9807:
(1) the name, street address, mailing address
				  (if different), and telephone number of the appraisal district
				  office;
(2) the property owner's
				  name and a description of the affected property;
(3) a statement specifying the determination
				  that has been made by the chief appraiser and identifying the statutory
				  provision(s) under which such determination has been made;
(4) the year the property will begin to be
				  taxed at its market value;
(5) a
				  statement that the taxpayer may protest the decision to the appraisal review
				  board;
(6) a statement that the
				  deadline for filing a written protest is not later than 30 days after the date
				  of the notice;
(7) a statement that
				  if the property owner does not protest or the protest is denied, additional
				  taxes and interest will be billed and subject to penalties and additional
				  interest and a statement that a tax lien has already attached to the property
				  to secure payment of the additional taxes, interest, and penalties;
(8) the number of years for which the
				  additional taxes are being imposed; and
(9) a statement that the taxpayer may contact
				  each taxing unit's tax assessor to determine the amount of additional taxes,
				  interest, and penalties.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3052 - Request Form for Separate Taxation of Stockholders' Interest in Cooperative Housing

Current through Reg. 49, No. 28; July 12, 2024
(a) All appraisal
				  offices shall prepare and make available a form for use by a cooperative
				  housing cooperation in requesting separate taxation of stockholders' interests
				  as provided in Texas Property Tax Code, §
										23.19.
(b) The form shall contain spaces for the
				  corporation to provide the following information:
(1) the name and address of the cooperative
				  housing corporation;
(2) the
				  property description and street address of the property for which separate
				  appraisal is requested;
(3) the
				  name and address of the corporation's agent;
(4) a statement that the corporation must
				  attach to the form the following documents:
(A) a list of names, addresses, and
				  proportionate share of all stockholders in the corporation, and those
				  stockholders that reside at the designated property;
(B) a resolution from the corporation's board
				  of directors certifying that the stockholders have approved the request for
				  separate appraisal;
(C) a
				  diagrammatic floor plan of the improvements on the property; and
(D) a survey plot map of the land showing
				  location of the improvements on the land;
(5) the signature of the corporation's agent;
				  and
(6) the date of the
				  request.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3054 - Request to Postpone Tax Bill

Current through Reg. 49, No. 28; July 12, 2024
(a) Each
				  collecting office shall prepare and make available to the public forms for
				  requesting the tax office to postpone issuing a tax bill until the amount of
				  unpaid tax reaches $15. The form shall require the taxpayer to provide the
				  following:
(1) the property owner's name,
				  current mailing address, and telephone number;
(2) a description of the property, the
				  property account number, or a copy of tax or appraisal office correspondence
				  that identifies the property; and
(3) the title or capacity of the person who
				  signs the form.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3059 - Certification of Appraisal Roll

Current through Reg. 49, No. 28; July 12, 2024
(a) The
				  chief appraiser shall certify a copy of the annual appraisal roll for the
				  appraisal district to the Comptroller of Public Accounts. The appraisal roll
				  shall be submitted to the comptroller by the deadlines and in the form and
				  manner provided in the Electronic Appraisal Roll Submission Record Layout and
				  Instructions Manual published by the comptroller.
(b) If requested in writing to the director
				  of the comptroller's property tax assistance division by the chief appraiser at
				  least 30 days before the applicable deadline for submission of an appraisal
				  roll, the deadlines may be waived, but only if the appraisal district can show
				  good cause for late submission.
(c)
				  The director of the comptroller's property tax assistance division shall
				  deliver a written determination of the request for waiver provided in
				  subsection (b) of this section, by e-mail, facsimile transmission or regular
				  first-class mail. An appraisal district may appeal the denial of a waiver to
				  the comptroller. The comptroller shall decide each appeal by written order and
				  shall deliver a copy of the order to the chief appraiser by e-mail, facsimile
				  transmission or regular first class mail.
(d) The Comptroller of Public Accounts will
				  periodically revise the Electronic Appraisal Roll Submission Record Layout and
				  Instructions Manual. Copies of this publication can be obtained from the
				  Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box
				  13528, Austin, Texas 78711-3528. Copies may also be requested by calling the
				  toll-free number 1-800-252-9121. In Austin, call (512) 305-9999. E-mail
				  requests may be directed to ptad.ears@cpa.state.tx.us.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3060 - Installment Payment of Taxes on Property Located Within a Disaster Area

Current through Reg. 49, No. 28; July 12, 2024
(a) Any notice under Tax Code, §
										31.032(b)
				  shall be in writing.
(b) The limit
				  on gross receipts under Tax Code, §
										31.032(a)(1)(A)(ii)
				  as provided by Tax Code, §
										31.032(h)
				  will be published on the comptroller's website.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3061 - Installment Payments of Taxes on Property Not Directly Damaged in a Disaster or Emergency Area

Current through Reg. 49, No. 28; July 12, 2024
(a) In this section,
				  "disaster", "disaster area", "emergency", and "emergency area" have the
				  meanings assigned by Tax Code, §
										31.032(g).
(b) This section only applies to:
(1) Real property that is owned or leased by
				  a business entity that is located in a disaster or emergency area, has not been
				  damaged as a direct result of the disaster or emergency, and that had gross
				  receipts in the entity's most recent federal income tax year or state franchise
				  tax annual period that were not more than the amount calculated as provided by
				  Tax Code, §
											31.032(h);
(2) tangible personal property that is owned
				  or leased by a business entity described in paragraph (1) of this subsection;
				  and
(3) taxes imposed by the taxing
				  unit before the first anniversary of the disaster or
				  emergency.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter H - TAX RECORD REQUIREMENTS › Section 9.3064 - Public Notice of Protest and Appeal Forms

Current through Reg. 49, No. 28; July 12, 2024
(a)
				  The comptroller will make available to appraisal districts a model form of the
				  notice required by Tax Code, §
										41.70.
				  A chief appraiser may use the comptroller's model form in complying with Tax
				  Code, §
										41.70.
				  The comptroller's model form will include, at a minimum:
(1) general identification of grounds on
				  which a property owner may protest under Tax Code, Chapter 41;
(2) a description of the appraisal district's
				  informal review process, if any;
(3) a description of the appraisal review
				  board and the process of appeal to the appraisal review board;
(4) a description of the appraisal review
				  board hearing process;
(5)
				  information regarding deadlines for filing protests with the appraisal review
				  board;
(6) information regarding
				  methods of appealing an appraisal review board order;
(7) information regarding the payment of
				  taxes pending an appeal of an appraisal review board order;
(8) identification of the appraisal
				  district's contact information; and
(9) a statement that additional information
				  can be obtained from the comptroller's office.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4001 - Valuation of Open-Space and Agricultural Lands

Current through Reg. 49, No. 28; July 12, 2024
Adoption of the "Manual for the Appraisal of Agricultural
					 Land." This manual specifies the methods to apply and the procedures to use in
					 qualifying and appraising land used for agriculture and open-space land under
					 Tax Code, Chapter 23, Subchapters C and D. Appraisal districts are required to
					 use this manual in qualifying and appraising open-space land. The Comptroller
					 of Public Accounts adopts by reference the Manual for the Appraisal of
					 Agricultural Land dated February 2022. The manual is accessible on the Property
					 Tax Assistance Division website. Copies of the manual can be obtained from the
					 Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box
					 13528, Austin, Texas 78711-3528. Copies also may be requested by calling our
					 toll-free number 1-800-252-9121. In Austin, call (512)
					 305-9999.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4005 - Formulas for Interstate Allocation of the Tax Value of Railroad Rolling Stock

Current through Reg. 49, No. 28; July 12, 2024
The value of railroad stock will be allocated to this state
					 in the proportion of the total market value of the rolling stock that fairly
					 reflects its uses in this state during the preceding tax year by ascertaining
					 the average number of cars found to be habitually within the borders of the
					 state or the average amount of the property habitually used or employed in the
					 state; or, when such method will produce a more just, fair, equitable, and
					 lawful result, by ascertaining the proportion of the total distance in miles of
					 main line track, branch line tract, and side, yard, and spur track located in
					 the state which the railroad company operates in comparison with the total
					 distance in miles of such tract which the railroad company
					 operates.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4009 - Appraisal of Recreational, Park, and Scenic Land

Current through Reg. 49, No. 28; July 12, 2024
Adoption of the "Guidelines for the Appraisal of
					 Recreational, Park, and Scenic Land." These guidelines specify the methods to
					 apply and the procedures to use in appraising land that qualifies for special
					 appraisal as recreational, park, and scenic land. Appraisal districts are
					 required to follow the procedures and methods set out in these guidelines. The
					 Comptroller of Public Accounts adopts by reference the Guidelines for the
					 Appraisal of Recreational, Park, and Scenic Land dated June 2022. The
					 guidelines are accessible on our website. Copies of the guidelines can be
					 obtained from the Comptroller of Public Accounts, Property Tax Assistance
					 Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies also may be
					 requested by calling our toll-free number 1-800-252-9121. In Austin, call (512)
					 305-9999.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4010 - Appraisal of Public Access Airport Property

Current through Reg. 49, No. 28; July 12, 2024
Adoption of the "Guidelines for the Valuation of Public
					 Access Airport Property." These guidelines specify the methods to apply and the
					 procedures to use in appraising property that qualifies for special appraisal
					 as public access airport property. Appraisal districts are required to follow
					 the procedures and methods set out in these guidelines. The Comptroller of
					 Public Accounts adopts by reference the Guidelines for the Valuation of Public
					 Access Airport Property dated June 2022. The guidelines are accessible on our
					 website. Copies of the guidelines can be obtained from the Comptroller of
					 Public Accounts, Property Tax Assistance Division, P.O. Box 13528, Austin,
					 Texas 78711-3528. Copies also may be requested by calling our toll-free number
					 1-800-252-9121. In Austin, call (512) 305-9999.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4011 - Appraisal of Timberlands

Current through Reg. 49, No. 28; July 12, 2024
Adoption of the Manual for the Appraisal of Timberland.
					 This manual sets out both the eligibility requirements for timberland to
					 qualify for productivity appraisal and the methodology for appraising qualified
					 timberland and restricted use timberland. Appraisal districts are required by
					 law to follow the procedures and methodology set out in this manual. The
					 Comptroller of Public Accounts adopts by reference the Manual for the Appraisal
					 of Timberland dated March 2022. Copies of this manual can be obtained from the
					 Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box
					 13528, Austin, Texas 78711-3528 or from the Property Tax Assistance Division
					 website. Copies may also be requested by calling our toll-free number
					 1-800-252-9121. In Austin, call (512) 305-9999. From a Telecommunications
					 Device for the Deaf (TDD), call 1-800-248-4099, toll free. In Austin, the local
					 TDD number is (512) 463-4621. This manual and those that have been superseded
					 are available from the Comptroller's office as well as the State
					 Archives.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4013 - Residential Real Property Inventory Appraisal

Current through Reg. 49, No. 28; July 12, 2024
(a) A residential real property inventory is
				  one or more platted lots or tracts, and improvements, if any, meeting the
				  following criteria:
(1) they are under the
				  same ownership;
(2) they are
				  contiguous to one another or are located in the same subdivision of
				  development;
(3) they are held for
				  sale in the ordinary course of business;
(4) they are subject to zoning restrictions
				  limiting them to residential use, or, if not subject to zoning, they are:
(A) subject to enforceable deed restrictions
				  limiting them to residential use; or
(B) their highest and best use is as
				  residential property;
(5) they have never been occupied for
				  residential purpose; and
(6) they
				  are not presently leased or producing income.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4031 - Manual for Discounting Oil and Gas Income

Current through Reg. 49, No. 28; July 12, 2024
Adoption of the "Manual for Discounting Oil and Gas
					 Income." This manual specifies the methods and procedures to calculate the
					 present value of oil and gas properties using discounted future income under
					 Tax Code, Chapter 23.175, and directs each appraisal district to use the
					 specified methods and procedures. The Comptroller of Public Accounts adopts by
					 reference the Manual for Discounting Oil and Gas Income dated June 2021. The
					 manual is accessible on the Property Tax Assistance Division website. Copies of
					 the manual can be obtained from the Comptroller of Public Accounts, Property
					 Tax Assistance Division, P.O. Box 13528, Austin, Texas 78711-3528. Copies also
					 may be requested by calling our toll-free number 1-800-252-9121. In Austin,
					 call (512) 305-9999.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4033 - Allocation of Value

Current through Reg. 49, No. 28; July 12, 2024
(a) The following
				  words and terms, when used in this chapter, shall have the following meanings,
				  unless the context clearly indicates otherwise.
(1) Commercial instrument or commercial
				  equipment--Tangible personal property used for a business purpose, which
				  includes, but is not limited to, commercial and business aircraft, rolling
				  stock not owned or leased by a railroad, motor vehicle, shipping containers,
				  vessels and watercraft (except for special purpose vessels and watercraft used
				  as an instrumentality of commerce as defined in Tax Code, §
											21.031),
				  mobile construction or drilling equipment, and mobile equipment of any other
				  sort. The term does not include goods, wares, ores, or merchandise held for
				  sale or resale, stored, warehoused, or in the process of assembly, manufacture,
				  or refinement on January 1.
(2)
				  Jurisdiction to tax--The legal power to levy a property tax on a property,
				  regardless of whether the power to tax is exercised.
(3) Situs jurisdiction--A taxing unit, state,
				  or nation that has jurisdiction to tax a property because of the property's
				  location or use, or because of the owner's domicile or principal place of
				  business.
(4) Used
				  continually--Used several times on regular routes or for several tasks in close
				  succession throughout the year.
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4037 - Use of Electronic Communications for Transmittal of Property Tax Information

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Account ID--the predominant
				  identification number used on the hardcopy.
(2) CAD--County Appraisal District
(3) NOT--Notice
(4) PRP--Property
(5) OWN--Owner
(6) ENT--Entity
(7) minOccurs--Minimum occurrences
(8) maxOccurs--Maximum occurrences
Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 9 - PROPERTY TAX ADMINISTRATION › Subchapter I - VALUATION PROCEDURES › Section 9.4038 - Definition of Petroleum Products

Current through Reg. 49, No. 28; July 12, 2024
For the purposes of administration and operation of
					 appraisal districts, the term "liquid or gaseous materials that are the
					 immediate derivatives of the refining of oil or natural gas," as used in the
					 Tax Code, §
										11.251, means the following
					 products:
(1) ethane;
(2) propane;
(3) butane;
(4) normal butane;
(5) isobutane;
(6) butane-propane;
(7) motor gasoline;
(8) natural gasoline;
(9) kerosene;
(10) home heating oil;
(11) diesel fuel;
(12) other middle distillates;
(13) aviation gasoline;
(14) kerosene-type jet fuel;
(15) naphtha-type jet fuel;
(16) fuel oil #4 for utility use;
(17) fuel oils #5, #6 for utility
				  use;
(18) fuel oil #4 for
				  nonutility use;
(19) fuel oils #5,
				  #6 for nonutility use;
(20) bunker
				  C;
(21) navy special;
(22) lubricants;
(23) special naphtha;
(24) solvent products; and
(25) crude oil.