LOCAL APPRAISAL
Section Section
25.01. PreparationofAppraisalRecords. 25.04. SeparateEstatesorInterests. 25.011. SpecialAppraisalRecords. 25.05. LifeEstates.
25.02. FormandContent. 25.06. PropertyEncumberedbyPossessoryorSecurityInter 25.025. ConfidentialityofCertainHomeAddressInformation. est.
25.026. ConfidentialityofCertainShelterCenterandSexual 25.07. LeaseholdandOtherPossessoryInterestsinExempt AssaultProgramAddressInformation. Property.
25.027. RestrictiononPostingInformationonInternetWeb 25.08. Improvements.
site. 25.09. CondominiumsandPlannedUnitDevelopments. 25.03. Description. 25.10. StandingTimber.
Section Section
25.11. UndividedInterests. 25.19. NoticeofAppraisedValue. 25.12. MineralInterest. 25.195. InspectionbyPropertyOwner. 25.13. 25.135. 25.14. 25.15. 25.16. 25.17.
ExemptPropertySubjecttoContractofSale. QualifyingTrusts.
StockinBankingCorporation[Repealed].
BankPersonalPropertySubjecttoLease[Repealed]. PropertyLosingExemptionDuringTaxYear. PropertyOverlappingTaxingUnitorAppraisal Dis
25.20. 25.21. 25.22. 25.23. 25.24.
AccessbyTaxingUnits. OmittedProperty.
SubmissionforReviewandProtest. SupplementalAppraisalRecords. AppraisalRoll.
trictBoundaries. 25.25. CorrectionofAppraisalRoll.
25.18. PeriodicReappraisals. 25.26. ForfeitureofRemedyforNonpaymentofTaxes.
Sec. 25.01. Preparation of Appraisal Records.
(a) ByMay 15orassoonthereafteraspracticable, thechiefappraisershallprepare appraisalrecordslistingall propertythatistaxableinthedistrictandstatingtheappraisedvalueofeach.
(b) Thechiefappraiserwiththeapprovaloftheboardofdirectorsofthedistrictmaycontractwithaprivateappraisal firmtoperformappraisalservicesforthedistrict,subjecttohisapproval.Acontractforprivateappraisalservicesisvoid ifthe amountof compensationto be paid theprivate appraisalfirm is contingent onthe amountof or increasein appraised,assessed,ortaxablevalueofpropertyappraisedbytheappraisalfirm.
(c) Acontract for appraisal services for an appraisal district is invalid if it does not provide that copies of the appraisal,together withsupportingdata,mustbe madeavailabletothe appraisaldistrictandsuchappraisalsand supporting data shall be public records. ‘‘Supporting data’’ shall not be construed to include personal notes, correspondence,workingpapers,thoughtprocesses,oranyothermattersofaprivilegedorproprietarynature. (EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 96,effectiveJanuary1,1982.)
Sec. 25.011. Special Appraisal Records.
(a) Thechiefappraiserforeachappraisaldistrictshallprepareandmaintainarecordofpropertyspeciallyappraised underChapter23ofthiscodeandsubject,inthefuture,toadditionaltaxationforchangeinuseorstatus.
(b) Therecord foreachtypeof speciallyappraisedproperty mustbe maintainedin aseparatedocumentforeach 12-monthperiodbeginningJune1.Thedocumentmustincludethename ofatleastoneownerofthe property,the acreageofthe property,and otherinformationsufficienttoidentify thepropertyasrequired bythe comptroller.All entriesineachdocumentmustbekeptinalphabeticalorderaccordingtothelastnameofeachownerwhosenameis partoftherecord.
(EnactedbyActs1981,67thLeg.,1stC.S.,ch.13(H.B.30),§ 97,effectiveJanuary1,1982;am.Acts1991,72ndLeg., 2ndC.S.,ch.6(S.B.45),§ 40,effectiveSeptember1,1991.)
Sec. 25.02. Form and Content.
(a) Theappraisalrecordsshallbeintheformprescribedbythecomptrollerandshallinclude:
(1) thenameandaddressoftheowneror,ifthenameoraddressisunknown,astatementthatitisunknown; (2) realproperty;
(3) separatelytaxableestatesorinterestsinrealproperty,includingtaxablepossessoryinterestsinexemptreal property;
(4) personalproperty;
(5) theappraisedvalueoflandand,ifthelandisappraisedasprovidedbySubchapterC,D,E,orH,Chapter23, themarketvalueoftheland;
(6) theappraisedvalueofimprovementstoland;
(7) theappraisedvalueofaseparatelytaxableestateorinterestinland; (8) theappraisedvalueofpersonalproperty;
(9) thekindofanypartialexemptiontheownerisentitledtoreceive,whethertheexemptionappliestoappraised orassessedvalue,and,inthecaseofanexemptionauthorizedbySection11.23,theamountoftheexemption;
(10) thetaxyeartowhichtheappraisalapplies;and
(11) anidentificationofeachtaxingunitinwhichthepropertyistaxable.
(b) Amistakeinthenameoraddressofanownerdoesnotaffectthevalidityoftheappraisalrecords,ofanyappraisal ortaxrollbasedonthem,orofthetaximposed.Themistakemaybecorrectedasprovidedbythiscode.
(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 98,effectiveJanuary1,1982;am.Acts 1991,72ndLeg., 2ndC.S.,ch.6 (S.B.45),§ 41,effective September1,1991;am.Acts1999,76thLeg.,ch.631(S.B.977),§ 6,effectiveSeptember1,1999.)
Sec. 25.025. Confidentiality of Certain Home Address Information.
(a) Thissectionappliesonlyto:
(1) acurrentorformerpeaceofficerasdefinedbyArticle2.12,CodeofCriminalProcedure; (2) acountyjailerasdefinedbySection1701.001,OccupationsCode;
(3) anemployeeoftheTexasDepartmentofCriminalJustice;
(4) acommissionedsecurityofficerasdefinedbySection1702.002,OccupationsCode;
(5) avictimoffamilyviolenceasdefinedbySection71.004,FamilyCode,ifasaresultoftheactoffamilyviolence againstthevictim,theactorisconvictedofafelonyoraClassAmisdemeanor;
(6) afederaljudge,astatejudge,orthespouseofafederaljudgeorstatejudge;
(7) acurrentorformeremployeeofadistrictattorney,criminaldistrictattorney,orcountyormunicipalattorney whosejurisdictionincludesanycriminallaworchildprotectiveservicesmatters;
(8) anofficeroremployeeofacommunitysupervisionandcorrectionsdepartmentestablishedunderChapter76, GovernmentCode,whoperformsadutydescribedbySection76.004(b)ofthatcode;
(9) acriminalinvestigatoroftheUnitedStatesasdescribedbyArticle2.122(a),CodeofCriminalProcedure; (10) apoliceofficerorinspectoroftheUnitedStatesFederalProtectiveService;
(11) acurrentorformerUnitedStatesattorneyorassistantUnitedStatesattorneyandthespouseandchildofthe attorney;
(12) acurrentorformeremployeeoftheofficeoftheattorneygeneralwhoisorwasassignedtoadivisionofthat officethedutiesofwhichinvolvelawenforcement;
(13) amedicalexaminerorpersonwhoperformsforensicanalysisortestingwhoisemployedbythisstateorone ormorepoliticalsubdivisionsofthisstate;
(14) acurrentorformermemberoftheUnitedStatesarmedforceswhohasservedinanareathatthepresident oftheUnitedStatesbyexecutiveorderdesignatesforpurposesof26U.S.C.Section112asanareainwhicharmed forcesoftheUnitedStatesareorhaveengagedincombat;
(15) acurrentorformeremployeeoftheTexasJuvenileJusticeDepartmentorofthepredecessorsinfunctionof thedepartment;
(16) a current or former juvenile probation or supervision officer certified by the Texas Juvenile Justice Department,orthepredecessorsinfunctionofthedepartment,underTitle12,HumanResourcesCode;and
(17) acurrentorformeremployeeofajuvenilejusticeprogramorfacility,asthosetermsaredefinedbySection 261.405,FamilyCode.
(a-1) Inthissection:
(1) ‘‘Federaljudge’’means:
(A) ajudge,formerjudge,orretiredjudgeofaUnitedStatescourtofappeals; (B) ajudge,formerjudge,orretiredjudgeofaUnitedStatesdistrictcourt; (C) ajudge,formerjudge,orretiredjudgeofaUnitedStatesbankruptcycourt;or
(D) amagistratejudge,formermagistratejudge,orretiredmagistratejudgeofaUnitedStatesdistrictcourt. (2) ‘‘Statejudge’’means:
(A) a judge,formerjudge,orretiredjudgeofanappellatecourt,a districtcourt,astatutoryprobate court,a constitutionalcountycourt,oracountycourtatlawofthisstate;
(B) an associate judgeappointed underChapter 201, FamilyCode, orChapter 54A, GovernmentCode,or a retiredassociatejudgeorformerassociatejudgeappointedundereitherlaw;
(C) ajusticeofthepeace;
(D) amaster,magistrate,referee,hearingofficer,orassociatejudgeappointedunderChapter54,Government Code;or
(E) amunicipalcourtjudge.
(b) InformationinappraisalrecordsunderSection25.02isconfidentialandisavailableonlyfortheofficialuseofthe appraisaldistrict,thisstate,thecomptroller,andtaxingunitsandpoliticalsubdivisionsofthisstateif:
(1) theinformationidentifiesthehomeaddressofanamedindividualtowhomthissectionapplies;and
(2) theindividualchoosestorestrictpublicaccesstotheinformationontheformprescribedforthatpurposebythe comptrollerunderSection5.07.
(c) AchoicemadeunderSubsection(b)remainsvaliduntilrescindedinwritingbytheindividual.
(d) Thissectiondoesnotprohibitthepublicdisclosureofinformationinappraisalrecordsthatidentifiesproperty accordingtoanaddressiftheinformationdoesnotidentifyanindividualwhohasmadeanelectionunderSubsection (b)inconnectionwiththeindividual’saddress.
(EnactedbyActs2001,77thLeg.,ch.119(S.B.247),§ 4,effectiveSeptember1,2001;am.Acts2003,78thLeg.,ch.703 (H.B.2819),§ 1,effectiveJune20,2003;am.Acts2007,80thLeg.,ch.594(H.B.41),§ 11,effectiveSeptember1,2007; am.Acts2007,80thLeg.,ch.621(H.B.455),§ 3,effectiveSeptember1,2007;am.Acts2007,80thLeg.,ch.851(H.B. 1141),§ 1,effectiveJune15,2007;am.Acts2009,81stLeg.,ch.87(S.B.1969),§ 22.003,effectiveSeptember1,2009; am.Acts2009,81stLeg.,ch.465(S.B.281),§ 7,effectiveSeptember1,2009;am.Acts2009,81stLeg.,ch.732(S.B. 390),§ 3,effectiveSeptember1,2009;am.Acts2009,81st Leg.,ch.1259(H.B.559),§§ 3,4,effectiveSeptember1, 2009;am.Acts2011,82ndLeg.,ch.348(H.B.3307),§ 1,effectiveJune17,2011;am.Acts2011,82ndLeg.,ch.953(H.B. 1046),§ 3,effectiveJune17,2011;am.Acts2013,83rdLeg.,ch.161(S.B.1093),§ 19.001,effectiveSeptember1,2013; am.Acts2013,83rdLeg.,ch.202(S.B.1896),§ 1,effectiveMay25,2013;am.Acts2013,83rdLeg.,ch.996(H.B.2267), § 1,effectiveJune14,2013;am.Acts2013,83rdLeg.,ch.1028(H.B.2676),§ 1,effectiveJune14,2013;am.Acts2015, 84thLeg.,ch.527(H.B.1311),§ 3,effectiveJune16,2015;am.Acts2015,84thLeg.,ch.1236(S.B.1296),§ 16.001, effectiveSeptember1,2015.)
Sec. 25.026. Confidentiality of Certain Shelter Center and Sexual Assault Program Address Information.
(a) Inthissection:
(1) ‘‘Familyviolencesheltercenter’’hasthemeaningassignedbySection51.002,HumanResourcesCode. (2) ‘‘Sexualassaultprogram’’hasthemeaningassignedbySection420.003,GovernmentCode.
(3) ‘‘Victimsoftraffickingsheltercenter’’meansaprogramthat: (A) isoperatedbyapublicorprivatenonprofitorganization;and
(B) providescomprehensiveresidentialand nonresidential services tovictims of traffickingofpersons under Section20A.02,PenalCode.
(b) InformationinappraisalrecordsunderSection25.02isconfidentialandisavailableonlyfortheofficialuseofthe appraisaldistrict,thisstate,thecomptroller,andtaxingunitsandpoliticalsubdivisionsofthisstateiftheinformation identifiestheaddressofafamilyviolencesheltercenter,asexualassaultprogram,oravictimsoftraffickingshelter center.
(EnactedbyActs2001,77thLeg.,ch.119(S.B.247),§ 5,effectiveSeptember1,2001;am.Acts2011,82ndLeg.,ch.1008 (H.B.2329),§ 3,effectiveSeptember1,2011.)
Sec. 25.027. Restriction on Posting Information on Internet Website.
(a) InformationinappraisalrecordsmaynotbepostedontheInternetiftheinformation:
(1) isaphotograph,sketch,orfloorplanofanimprovementtorealpropertythatisdesignedprimarilyforuseas ahumanresidence;or
(2) indicatestheageofapropertyowner,includinginformationindicatingthatapropertyowneris65yearsofage orolder.
(b) Subsection(a)(1)doesnotapplytoanaerialphotographthatdepictsfiveormoreseparatelyownedbuildings. (EnactedbyActs2005,79thLeg.,ch.29(S.B.541),§ 1,effectiveSeptember1,2005;am.Acts2015,84thLeg.,ch.337 (H.B.394),§ 1,effectiveSeptember1,2015.)
Sec. 25.03. Description.
(a) Propertyshallbedescribedintheappraisalrecordswithsufficientcertaintytoidentifyit.Thedescriptionofa manufacturedhomeshallincludethecorrectidentificationorserialnumberofthehomeortheDepartmentofHousing andUrbanDevelopmentlabelnumberorthestatesealnumberinadditiontotheinformationrequiredinSubsection (c)ofthisSection.Amanufacturedhomeshallnotbeincludedin theappraisalrecordsunlessthisidentificationand descriptiveinformationisincluded.
(b) Thecomptrollermayadoptrulesestablishingminimumstandardsfordescriptionsofproperty.
(c) Eachdescriptionofamanufacturedhomeshallincludetheapproximatesquarefootage,theapproximateage,the generalphysicalcondition,andanycharacteristicswhichdistinguishtheparticularmanufacturedhome.
(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1991,72ndLeg.,ch.617 (S.B. 1539), § 10, effective August 26, 1991; am. Acts 1991, 72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 42, effective September1,1991;am.Acts1993,73rdLeg.,ch.274(H.B.563),§ 13,effectiveAugust30,1993.)
Sec. 25.04. Separate Estates or Interests.
Exceptasotherwiseprovidedbythischapter,whendifferentpersonsownlandandimprovementsinseparateestates orinterests,eachseparatelyownedestateorinterestshallbelistedseparatelyinthenameoftheownerofeachifthe estateorinterestisdescribedinadulyexecutedandrecordedinstrumentoftitle.
(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982.)
Sec. 25.05. Life Estates.
Realpropertyownedbyalifetenantandremaindermanshallbelistedinthenameofthelifetenant. (EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982.)
Sec. 25.06. Property Encumbered by Possessory or Security Interest.
(a) ExceptasprovidedbySection25.07, propertyencumberedbyaleasehold orotherpossessory interestorbya mortgage,deedoftrust,orotherinterestsecuringpaymentorperformanceofanobligationshallbelistedinthename oftheownerofthepropertysoencumbered.
(b) Exceptasotherwisedirectedin writingunderSection1.111(f), realproperty thatis subjecttoaninstallment contractofsaleshall belisted in thename ofthe sellerifthe installmentcontractis notfiled ofrecord inthe real propertyrecordsofthecounty.
(c) Thissectiondoesnotapplyto:
(1) anyportionofafacilityownedbytheTexasDepartmentofTransportationthatisarailfacilityorsystemoris ahighwayinthestatehighwaysystemandthatislicensedorleasedtoaprivateentitybythatdepartmentunder Chapter91or223,TransportationCode;or
(2) aleaseholdorotherpossessoryinterestgrantedbytheTexasDepartmentofTransportationinafacilityowned bythatdepartmentthatisarailfacilityorsystemorisahighwayinthestatehighwaysystem.
(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1995,74thLeg.,ch.579 (S.B.642),§ 9,effectiveJanuary1,1996;am.Acts1999,76thLeg.,ch.1481(H.B.3549),§ 6,effectiveJanuary1,2000; am.Acts2005,79thLeg.,ch.281(H.B.2702),§ 2.96,effectiveJune14,2005;am.Acts2011,82ndLeg.,ch.259(H.B. 1201),§ 2,effectiveJune17,2011.)
Sec. 25.07. Leasehold and Other Possessory Interests in Exempt Property.
(a) ExceptasprovidedbySubsection(b)ofthissection,aleaseholdorotherpossessoryinterestinrealpropertythat isexemptfromtaxationtotheowneroftheestateorinterestencumberedbythepossessoryinterestshallbelistedin thenameoftheownerofthepossessoryinterestifthedurationoftheinterestmaybeatleastoneyear.
(b) ExceptasprovidedbySections11.11(b)and(c),aleaseholdorotherpossessoryinterestinexemptpropertymay notbelistedif:
(1) thepropertyispermanentuniversityfundland;
(2) thepropertyiscountypublicschoolfundagriculturalland;
(3) thepropertyisapartofapublictransportationfacilityownedbyamunicipalityorcountyand:
(A) isanairportpassengerterminalbuildingorabuildingusedprimarilyformaintenanceofaircraftorother aircraftservices,foraircraftequipmentstorage,orforaircargo;
(B) isanairportfuelingsystemfacility; (C) isinaforeign-tradezone:
(i) thathasbeengrantedtoajointairportboard underSubchapterC,Chapter681,Business&Commerce Code;
(ii) theareaofwhichintheportionofthezonelocatedintheairportoperatedbythejointairportboarddoes notexceed2,500acres;and
(iii) thatisestablishedandoperatingpursuanttofederallaw;or
(D)(i) isinaforeigntradezoneestablishedpursuanttofederallawafterJune1,1991,thatoperatespursuant tofederallaw;
(ii) is contiguous toor has accessvia a taxiway to anairport located in two counties, one of whichhas a populationof500,000ormoreaccordingtothefederaldecennialcensusmostrecentlyprecedingtheestablish mentoftheforeigntradezone;and
(iii) isowned,directlyorthroughacorporationorganizedundertheDevelopmentCorporationAct(Subtitle C1,Title12,LocalGovernmentCode),bythesamemunicipalitythatownstheairport;
(4) theinterestisinapartof:
(A) apark,market,fairground,orsimilarpublicfacilitythatisownedbyamunicipality;or
(B) aconventioncenter,visitorcenter,sportsfacilitywithpermanentseating,concerthall,arena,orstadium thatisownedbyamunicipalityassuchleaseholdorpossessoryinterestservesagovernmental,municipal,orpublic purposeorfunctionwhenthefacilityisopentothepublic,regardlessofwhetherafeeischargedforadmission; (5) theinterestinvolvesonlytherighttousethepropertyforgrazingorotheragriculturalpurposes;
(6) thepropertyis:
(A) ownedbyamunicipality,apublicport,oranavigationdistrictcreatedoroperatingunderSection59,Article XVI,TexasConstitution,orunderastatuteenactedunderSection59,ArticleXVI,TexasConstitution;and
(B) usedasanaidorfacilityincidentaltoorusefulintheoperationordevelopmentofaportorwaterwayorin aidofnavigation-relatedcommerce;or
(7) thepropertyispartofarailfacilityownedbyaruralrailtransportationdistrictoperatingunderChapter172, TransportationCode.
(c) Subsection(a)doesnotapplyto:
(1) anyportionofafacilityownedbytheTexasDepartmentofTransportationthatisarailfacilityorsystemoris ahighwayinthestatehighwaysystemandthatislicensedorleasedtoaprivateentitybythatdepartmentunder Chapter91or223,TransportationCode;or
(2) aleaseholdorotherpossessoryinterestgrantedbytheTexasDepartmentofTransportationinafacilityowned bythatdepartmentthatisarailfacilityorsystemorisahighwayinthestatehighwaysystem.
(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,ch.700 (H.B.505),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S.,ch.13(H.B.30),§ 99,effectiveJanuary 1,1982;am.Acts1989,71stLeg.,ch.534(H.B.2959),§ 7,effectiveAugust28,1989;am.Acts1991,72ndLeg.,ch.582 (S.B.543),§ 18,effectiveSeptember1,1991;am.Acts1991,72ndLeg.,ch.763 (S.B.637),§ 2,effectiveJanuary1, 1992;am.Acts1997,75thLeg.,ch.829(S.B.1739),§ 1,effectiveJanuary1,1998;am.Acts2001,77thLeg.,ch.1127 (H.B.2601),§ 1,effectiveAugust27,2001;am.Acts2005,79thLeg.,ch.281 (H.B.2702), § 2.97,effectiveJune14, 2005;am.Acts2007,80thLeg.,ch.609(H.B.387),§ 7,effectiveJune15,2007;am.Acts2007,80thLeg.,ch.885(H.B. 2278),§§ 2.36,3.70,effectiveApril1,2009;am.Acts2007,80thLeg.,ch.1169(H.B.316),§ 1,effectiveJanuary1,2008; am.Acts2009,81stLeg.,ch.85(S.B.1540),§ 4.11,effectiveApril1,2011;am.Acts2009,81stLeg.,ch.87(S.B.1969), § 22.004,effectiveSeptember1,2009;am.Acts2011,82ndLeg.,ch.259(H.B.1201),§ 3,effectiveJune17,2011.)
Sec. 25.08. Improvements.
(a) ExceptasprovidedbySubsections(b)through(f),animprovementmaybelistedinthenameoftheownerofthe landonwhichtheimprovementislocated.
(b) Ifa personwho isnotentitledtoexemptionownsanimprovementonexemptland,theimprovementshallbe listedinthenameoftheowneroftheimprovement.
(c) Whenapersonotherthantheownerofanimprovementownsthelandonwhichtheimprovementislocated,the landandtheimprovementshallbelistedseparatelyinthenameoftheownerofeachifeitherownerfileswiththechief appraiserbeforeMay1awrittenrequestforseparatetaxationonaformfurnishedforthatpurposetogetherwithproof of separate ownership. After an improvement qualifies for taxation separate from land, the qualification remains effectiveinsubsequenttaxyearsandneednotberequestedagain.However,thequalificationceaseswhenownership ofthelandortheimprovementistransferredoreitherownerfilesarequesttocanceltheseparatetaxation.
(d) Within30daysafteranowneroflandoranimprovementqualifiesforseparatetaxationorcancelsaqualification, thechiefappraisershalldeliverawrittennoticeofthequalificationorcancellationtotheotherowner.
(e) Amanufacturedhomeshallbelistedtogetherwiththelandonwhichthehomeislocatedif:
(1) thestatementofownershipandlocationforthehomeissuedunderSection1201.207,OccupationsCode,reflects thattheownerhaselectedtotreatthehomeasrealproperty;and
(2) acertifiedcopyofthestatementofownershipand locationhasbeenfiledintherealpropertyrecordsin the countyinwhichthehomeislocated.
(f) Amanufacturedhome shall be listed separately from the land onwhich the homeis located ifeither of the