TEXAS PROPERTY TAX CODE 2015 EDITION

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TEXAS

PROPERTY

TAX CODE

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Foreword

Dear Fellow Texan:

The 2015 edition of the

Texas Property Tax Code

is now available. This publication is a

valuable tool for property tax professionals and the public to be informed about property

tax administration.

In our continued effort to make the information from our office more accessible, we

provide the Property Tax Code on our website at www.comptroller.texas.gov/taxinfo/

proptax/96-297-15.pdf. You may order a hard copy by completing a form at

comptroller.texas.gov/taxinfo/taxforms/50-803.pdf.

You may contact us at [email protected] or 1-800-252-9121 or write to us at Texas

Comptroller of Public Accounts, Property Tax Assistance Division, P.O. Box 13528,

Austin, Texas 78711-3528.

I hope this information is helpful.

Sincerely,

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PAGE

TableofAmendments . . . vii

PROPERTY TAX CODE Title1. PropertyTaxCode SubtitleA. GeneralProvisions Chapter1. GeneralProvisions,§§ 1.01to1.15. . . 1

SubtitleB. PropertyTaxAdministration Chapter6. LocalAdministration SubtitleC. TaxablePropertyandExemptions Chapter11. TaxablePropertyandExemptions SubtitleD. AppraisalandAssessment Chapter22. RenditionsandOtherReports Chapter23. AppraisalMethodsandProcedures Chapter24. CentralAppraisal SubtitleE. CollectionsandDelinquency Chapter33. Delinquency Chapter34. TaxSalesandRedemption Chapters2to4. [Reservedforexpansion] . . . 7

Chapter5. StateAdministration,§§ 5.01to5.16 . . . 7

SubchapterA. AppraisalDistricts,§§ 6.01to6.20 . . . 15

SubchapterB. AssessorsandCollectors,§§ 6.21to6.40 . . . 27

SubchapterC. AppraisalReviewBoard,§§ 6.41to6.43 . . . 31

Chapters7to10. [Reservedforexpansion] . . . 35

SubchapterA. TaxableProperty,§§ 11.01to11.10 . . . 37

SubchapterB. Exemptions,§§ 11.11to11.40 . . . 37

SubchapterC. AdministrationofExemptions,§§ 11.41to11.48. . . 78

Chapter21. TaxableSitus,§§ 21.01to2.25 . . . 87

SubchapterA. InformationfromTaxpayer,§§ 22.01to22.20 . . . 92

SubchapterB. RequirementsandProcedures,§§ 22.21to22.40. . . 95

SubchapterC. OtherReports,§ 22.41 . . . 98

SubchapterA. AppraisalsGenerally,§§ 23.01to23.10 . . . 100

SubchapterB. SpecialAppraisalProvisions,§§ 23.11to23.40. . . 102

SubchapterC. LandDesignatedforAgriculturalUse,§§ 23.41to23.50 . . . 125

SubchapterD. AppraisalofAgriculturalLand,§§ 23.51to23.70. . . 130

SubchapterE. AppraisalofTimberLand,§§ 23.71to23.80. . . 137

SubchapterF. AppraisalofRecreational,Park,andScenicLand,§§ 23.81to23.90. . . 141

SubchapterG. AppraisalofPublicAccessAirportProperty,§§ 23.91to23.97. . . 143

SubchapterH. AppraisalofRestricted-UseTimberLand,§§ 23.9801to23.9807 . . . 145

SubchapterA. TransportationBusinessIntangibles[Repealed] . . . 148

SubchapterB. RailroadRollingStock,§§ 24.31to24.40. . . 150

Chapter25. LocalAppraisal,§§ 25.01to25.26 . . . 151

Chapter26. Assessment,§§ 26.01to26.16 . . . 164

Chapter31. Collections,§§ 31.01to31.12 . . . 186

Chapter32. TaxLiensandPersonalLiability,§§ 32.01to32.07 . . . 201

SubchapterA. GeneralProvisions,§§ 33.01to33.20 . . . 208

SubchapterB. SeizureofPersonalProperty,§§ 33.21to33.40 . . . 215

SubchapterC. DelinquentTaxSuits,§§ 33.41to33.70 . . . 217

SubchapterD. TaxMasters,§§ 33.71to33.90. . . 225

SubchapterE. SeizureofRealProperty,§§ 33.91to33.95. . . 227

SubchapterA. TaxSales,§§ 34.01to34.20 . . . 230

SubchapterB. Redemption,§§ 34.21to34.23 . . . 239

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PAGE SubtitleF. Remedies

Chapter41. LocalReview

SubchapterA. ReviewofAppraisalRecordsbyAppraisalReviewBoard,§§ 41.01to41.20 . . . 242

Chapter42. JudicialReview SubchapterB. EqualizationbyCommissionersCourt[Repealed] . . . 244

SubchapterC. TaxpayerProtest,§§ 41.41to41.60 . . . 245

SubchapterD. AdministrativeProvisions,§§ 41.61to41.71 . . . 253

Chapter41A. AppealThroughBindingArbitration,§§ 41A.01to41A.13 . . . 256

SubchapterA. InGeneral,§§ 42.01to42.20 . . . 260

SubchapterB. ReviewbyDistrictCourt,§§ 42.21to42.40 . . . 264

SubchapterC. PostappealAdministrativeProcedures,§§ 42.41to42.43 . . . 269

Chapter43. SuitAgainstAppraisalOffice,§§ 43.01to43.04 . . . 270

Chapters44to100. [Reservedforexpansion]. . . 271

Title3. LocalTaxation SubtitleB. SpecialPropertyTaxProvisions Chapter311. TaxIncrementFinancingAct,§§ 311.001to311.021 . . . 271

Chapter312. PropertyRedevelopmentandTaxAbatementAct Chapter313. TexasEconomicDevelopmentAct SubchapterB. LimitationonAppraisedValueofCertainPropertyUsedtoCreateJobs,§§ 313.021to SubchapterA. GeneralProvisions,§§ 312.001to312.200 . . . 288

SubchapterB. TaxAbatementinMunicipalReinvestmentZone,§§ 312.201to312.400. . . 290

SubchapterC. TaxAbatementinCountyReinvestmentZone,§§ 312.401to312.600 . . . 295

SubchapterD. CountyDevelopmentDistricts[Renumbered] . . . 297

SubchapterA. GeneralProvisions,§§ 313.001to313.020 . . . 300

313.050 . . . 302

SubchapterC. LimitationonAppraisedValueofPropertyinStrategicInvestmentAreaorCertainRural SchoolDistricts,§§ 313.051to313.100 . . . 311

SubchapterD. SchoolTaxCredits[Repealed] . . . 312

SubchapterE. AvailabilityofTaxCreditAfterProgramExpiresorIsRepealed,§ 313.171 . . . 313

Chapter320. MiscellaneousProvisions,§ 320.011 . . . 313

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Section Effect Chapter TaxCode 1.07 Amended 352 1.07 Amended 531 1.111 Amended 481 5.07 Amended 481 5.091 New 481 6.41 Amended 1204 11.13 Amended 391 11.13 Amended 465 11.13 Amended 1169 11.131 Amended 702 11.133 Amended 1236 11.16 Amended 88 11.23 Amended 1119 11.231 Amended 1255 11.26 Amended 465 11.311 Amended 1244 11.42 Amended 1236 11.43 Amended 373 11.43 Amended 390 11.43 Amended 531 11.43 Amended 1119 11.43 Amended 1236 11.431 Amended 481 11.431 Amended 1236 11.48 Amended 1118 23.01 Amended 101 23.175 Amended 4 23.43 Amended 352 23.46 Amended 352 23.54 Amended 352 23.55 Amended 352 23.551 New 352 25.025 Amended 527 25.025 Amended 1236 25.027 Amended 337 25.19 Amended 632

Section Effect Chapter

25.23 Amended 465 26.04 Amended 465 26.05 Amended 481 26.06 Amended 481 26.08 Amended 465 26.08 Amended 481 26.09 Amended 465 26.10 Amended 1236 26.112 Amended 1236 26.15 Amended 465 26.15 Amended 481 31.01 Amended 465 31.02 Amended 465 31.031 Amended 226 31.032 Amended 226 33.011 Amended 226 33.02 Amended 226 33.04 Amended 226 33.04 Amended 1236 33.475 New 1090 33.49 Amended 1236 34.01 Amended 27 34.011 New 1126 34.015 Amended 1126 34.03 Amended 636 41.45 Amended 1201 41A.01 Amended 474 41A.03 Amended 474 41A.05 Amended 474 41A.06 Amended 474 42.221 Amended 1141 42.227 New 1270 42.23 Amended 481 42.43 Amended 481 313.009 Amended 412 313.009 Amended 1236 vii

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TITLE

1 PROPERTY

TAX

CODE

SUBTITLE A GENERAL PROVISIONS

CHAPTER

1

GENERAL PROVISIONS Section 1.01. ShortTitle. 1.02. ApplicabilityofTitle. 1.03. ConstructionofTitle. 1.04. Deﬁnitions.

1.05. CityFiscalYear.

1.06. EffectofWeekendorHoliday. 1.07. DeliveryofNotice.

1.08. TimelinessofActionbyMailorCommonorContract Carrier.

Section

1.085. CommunicationinElectronicFormat. 1.09. AvailabilityofForms.

1.10. RollsinElectronicData-ProcessingRecords. 1.11. CommunicationstoFiduciary.

1.111. RepresentationofPropertyOwner. 1.12. MedianLevelofAppraisal.

1.13. MasterforTaxSuits[Renumbered]. 1.14. [Blank].

1.15. AppraisersforTaxingUnitsProhibited.

Sec. 1.01. Short Title.

ThistitlemaybecitedasthePropertyTaxCode.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982.)

Sec. 1.02. Applicability of Title.

Thistitleappliestoataxingunitthatiscreatedbyorpursuanttoanygeneral,special,orlocallawenactedbefore oraftertheenactmentofthistitleunlessalawenactedafterenactmentofthistitlebyorpursuanttowhichthetaxing unitis created expresslyprovides thatthis titledoes not apply.Thistitlesupersedes anyprovision of a municipal charterorordinancerelatingtopropertytaxation.Nothingin thistitleinvalidatesorrestrictstherightofvotersto utilizemunicipal-levelinitiativeandreferendumtosetataxrate,levelofspending,orlimitationontaxincreasefor thatmunicipality.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 1,effectiveJanuary1,1982.)

Sec. 1.03. Construction of Title.

TheCodeConstructionAct(Chapter311,GovernmentCode)appliestotheconstructionofeachprovisionofthistitle exceptasotherwiseexpresslyprovidedbythistitle.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1985,69thLeg.,ch.479 (S.B.813),§ 72,effectiveSeptember1,1985.)

Sec. 1.04. Deﬁnitions.

Inthistitle:

(1) ‘‘Property’’meansanymatterorthingcapableofprivateownership. (2) ‘‘Realproperty’’means:

(A) land;

(B) animprovement; (C) amineorquarry; (D) amineralinplace; (E) standingtimber;or

(F) anestateorinterest,otherthanamortgageordeedoftrustcreatingalienonpropertyoraninterestsecuring payment or performance of an obligation, in a property enumerated in Paragraphs (A) through (E) of this subdivision.

(3) ‘‘Improvement’’means:

(A) abuilding,structure,ﬁxture,orfenceerectedonoraffixedtoland;

(B) atransportablestructurethatisdesignedtobeoccupiedforresidentialorbusinesspurposes,whetherornot

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it is affixedtoland, ifthe owner ofthe structureownsthe landon whichit is located, unlessthe structureis unoccupiedandheldforsaleornormallyislocatedataparticularplaceonlytemporarily;or

(C) forpurposesofanentitycreatedunderSection52,ArticleIII,orSection59,ArticleXVI,TexasConstitution, the:

(i) subdivisionoflandbyplat;

(ii) installationofwater,sewer,ordrainagelines;or (iii) pavingofundevelopedland.

(3-a) Notwithstandinganythingcontainedhereintothecontrary,amanufacturedhomeisanimprovementtoreal property only iftheowner ofthe homehaselected totreatthemanufacturedhomeasreal property pursuantto Section1201.2055,OccupationsCode,andacertiﬁedcopyofthestatementofownershipandlocationhasbeenﬁled with the real property records of the county in which the home is located as provided in Section 1201.2055(d), OccupationsCode.

(4) ‘‘Personalproperty’’meanspropertythatisnotrealproperty.

(5) ‘‘Tangiblepersonalproperty’’meanspersonalpropertythatcanbeseen,weighed,measured,felt,orotherwise perceivedbythesenses,butdoesnotincludeadocumentorotherperceptibleobjectthatconstitutes evidenceofa valuableinterest,claim,orrightandhasnegligibleornointrinsicvalue.

(6) ‘‘Intangiblepersonalproperty’’meansaclaim,interest(otherthananinterestintangibleproperty),right,or otherthingthathasvaluebutcannotbeseen,felt,weighed,measured,orotherwiseperceivedbythesenses,although itsexistencemaybeevidencedbyadocument.Itincludesastock,bond,noteoraccountreceivable,franchise,license or permit, demand ortime deposit, certiﬁcate of deposit, shareaccount, share certiﬁcateaccount, share deposit account,insurancepolicy,annuity,pension,causeofaction,contract,andgoodwill.

(7) ‘‘Marketvalue’’meansthepriceatwhichapropertywouldtransferforcashoritsequivalentunderprevailing marketconditionsif:

(A) exposedforsaleintheopenmarketwithareasonabletimeforthesellertoﬁndapurchaser;

(B) boththesellerandthepurchaserknowofalltheusesandpurposestowhichthepropertyisadaptedandfor whichitiscapableofbeingusedandoftheenforceablerestrictionsonitsuse;and

(C) boththesellerandpurchaserseektomaximizetheirgainsandneitherisinapositiontotakeadvantageof theexigenciesoftheother.

(8) ‘‘Appraisedvalue’’meansthevaluedeterminedasprovidedbyChapter23ofthiscode.

(9) ‘‘Assessedvalue’’means,forthepurposesofassessmentof propertyfortaxation,theamountdeterminedby multiplyingthe appraisedvaluebytheapplicable assessmentratio,but,forthepurposesofdeterminingthedebt limitationimposedbyArticleIII,Section52,oftheTexasConstitution,shallmeanthemarketvalueoftheproperty recordedbythechiefappraiser.

(10) ‘‘Taxablevalue’’meanstheamountdeterminedbydeductingfromassessedvaluetheamountofanyapplicable partialexemption.

(11) ‘‘Partialexemption’’meansanexemptionofpartofthevalueoftaxableproperty.

(12) ‘‘Taxingunit’’meansacounty,anincorporatedcityortown(includingahome-rulecity),aschooldistrict,a specialdistrictorauthority(includingajuniorcollegedistrict,ahospitaldistrict,adistrictcreatedbyorpursuantto theWaterCode,amosquitocontroldistrict,aﬁrepreventiondistrict,oranoxiousweedcontroldistrict),oranyother politicalunitofthisstate,whethercreatedbyorpursuanttotheconstitutionoralocal,special,orgenerallaw,that isauthorizedtoimposeandisimposingadvaloremtaxesonpropertyevenifthegoverningbodyofanotherpolitical unitdeterminesthetaxratefortheunitorotherwisegovernsitsaffairs.

(13) ‘‘Taxyear’’meansthecalendaryear.

(14) ‘‘Assessor’’meanstheofficeroremployeeresponsibleforassessingpropertytaxesasprovidedbyChapter26 ofthiscodeforataxingunitbywhatevertitleheisdesignated.

(15) ‘‘Collector’’ means the officer or employee responsible for collecting property taxes for a taxing unit by whatevertitleheisdesignated.

(16) ‘‘Possessoryinterest’’meansan interestthatexists asa resultofpossession orexclusiveuse ora rightto possessionorexclusiveuseofapropertyandthatisunaccompaniedbyownershipofafeesimpleorlifeestateinthe property.However,‘‘possessoryinterest’’doesnotincludeaninterest,whetheroflimitedorindeterminateduration, thatinvolvesarighttoexhaustaportionofarealproperty.

(17) ‘‘Conservationandreclamationdistrict’’meansadistrictcreatedunderArticleIII,Section52,orArticleXVI, Section59,oftheTexasConstitution,orunderastatuteenactedunderArticleIII,Section52,orArticleXVI,Section 59,oftheTexasConstitution.

(18) ‘‘Clericalerror’’meansanerror:

(A) thatisorresultsfromamistakeorfailureinwriting,copying,transcribing,enteringorretrievingcomputer data,computing,orcalculating;or

(B) thatpreventsanappraisalrollorataxrollfromaccuratelyreflectingafindingordeterminationmadebythe chiefappraiser,theappraisalreviewboard,ortheassessor;however,‘‘clericalerror’’doesnotincludeanerrorthat isorresultsfromamistakeinjudgmentorreasoninginthemakingofthefindingordetermination.

(19) ‘‘Comptroller’’meanstheComptrollerofPublicAccountsoftheStateofTexas.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S., ch.13(S.B.17),§ 2,effectiveJanuary1,1982;am.Acts1987,70thLeg.,ch.984(S.B.1315),§ 25,effectiveJune19,

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1987;am.Acts1989,71stLeg.,ch.1123(H.B.2301),§ 1,effectiveJanuary1,1990;am.Acts1991,72ndLeg.,ch.20 (S.B.351),§ 13,effectiveAugust26,1991;am.Acts1991,72ndLeg.,ch.393(S.B.514),§ 1,effectiveJune10,1991; am.Acts1991,72ndLeg.,ch.843(S.B.984),§ 6,effectiveSeptember1,1991;am.Acts1991,72ndLeg.,1stC.S.,ch. 14(H.B.169),§ 8.01(22),effectiveNovember12,1991;am.Acts1993,73rdLeg.,ch.347(S.B.7),§ 4.04,effectiveMay 31,1993;am.Acts1997,75thLeg.,ch.1070(S.B.1865),§ 52,effectiveSeptember1,1997;am.Acts2005,79thLeg., ch.1284(H.B.2438),§ 30,effectiveJune18,2005.)

Sec. 1.05. City Fiscal Year.

Thegoverningbodyofahome-rulecitymayestablishbyordinanceafiscalyeardifferentfromthatfixedinitscharter ifadifferentfiscalyearisdesirabletoadaptbudgetingandotherfiscalactivitiestothetaxcyclerequiredbythistitle. (EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982.)

Sec. 1.06. Effect of Weekend or Holiday.

IfthelastdayfortheperformanceofanactisaSaturday,Sunday,orlegalstateornationalholiday,theactistimely ifperformedonthenextregularbusinessday.

Sec. 1.07. Delivery of Notice.

(a) Anofficialoragencyrequiredbythistitletodeliveranoticetoapropertyownermaydeliverthenoticebyregular ﬁrst-class mail,with postageprepaid, unless thissection oranotherprovision of thistitle requiresorauthorizesa differentmethodofdeliveryorthepartiesagreethatthenoticemustbedeliveredasprovidedbySection1.085.

(b) Theofficialoragencyshalladdressthenoticetothepropertyowner,thepersondesignatedunderSection1.111(f) toreceivethenoticeforthepropertyowner,ifthatsectionapplies,or,ifappropriate,thepropertyowner’sagentatthe agent’saddressaccordingtothemostrecentrecordinthepossessionoftheofficialoragency.However,ifaproperty ownerﬁlesawrittenrequestwiththeappraisaldistrictthatnoticesbesenttoaparticularaddress,theofficialoragency shallsendthenoticetotheaddressstatedintherequest.

(c) Anoticepermittedtobedeliveredbyﬁrst-classmailbythissectionispresumeddeliveredwhenitisdepositedin themail.Thispresumptionisrebuttablewhenevidenceoffailuretoreceivenoticeisprovided.

(d) AnoticerequiredbySection11.43(q),11.45(d), 23.44(d),23.46(c)or(f),23.54(e), 23.541(c),23.55(e),23.551(a), 23.57(d),23.76(e),23.79(d),or23.85(d)mustbesentbycertiﬁedmail.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1983,68thLeg.,ch.885 (H.B.1447),§ 1,effectiveJanuary1,1984;am.Acts1989,71stLeg.,ch.796(H.B.432),§ 1,effectiveSeptember1, 1989;am.Acts1997,75thLeg.,ch.1039(S.B.841),§ 1,effectiveJanuary1,1998;am.Acts1999,76thLeg.,ch.441 (S.B.1209),§ 1,effectiveSeptember1,1999;am.Acts2005,79thLeg.,ch.1126(H.B.2491),§ 1,effectiveSeptember 1,2005;am.Acts2011,82ndLeg.,ch.483(H.B.843),§ 1,effectiveJanuary1,2012;am.Acts2013,83rdLeg.,ch.230 (H.B.242),§ 1,effectiveJanuary1,2014;am.Acts2015,84thLeg.,ch.352(H.B.1464),§ 1,effectiveSeptember1, 2015;am.Acts2015,84thLeg.,ch.531(H.B.1463),§ 1,effectiveSeptember1,2015.)

Sec. 1.08. Timeliness of Action by Mail or Common or Contract Carrier.

Whenapropertyownerisrequiredbythistitletomakeapaymentortoﬁleordeliverareport,application,statement, orotherdocumentorpaperbyaspeciﬁedduedate,thepropertyowner’sactionistimelyifitisproperlyaddressedwith postageorhandlingchargesprepaidand:

(1) itissentbyregularfirst-classmailandbearsapostofficecancellationmarkofadateearlierthanoronthe specifiedduedateandwithinthespecifiedperiod;

(2) it is sent bycommonorcontract carrierand bears a receiptmark indicatinga date earlier thanor onthe speciﬁedduedateandwithinthespeciﬁedperiod;or

(3) itissentbyregularfirst-classmailorcommonorcontractcarrierandthepropertyownerfurnishessatisfactory proofthatitwasdepositedinthemailorwiththecommonorcontractcarrieronorbeforethespecifiedduedateand withinthespecifiedperiod.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts2005,79thLeg.,ch.412 (S.B.1652),§ 2,effectiveSeptember1,2005;am.Acts2013,83rdLeg.,ch.779(S.B.1224),§ 1,effectiveJune14,2013.)

Sec. 1.085. Communication in Electronic Format.

(a) Notwithstandinganyotherprovisionin thistitleandexceptasprovidedbythissection,anynotice,rendition, applicationform,orcompletedapplicationthatisrequiredorpermittedbythistitletobedeliveredbetweena chief appraiser,anappraisaldistrict,anappraisalreviewboard,oranycombinationofthosepersonsandapropertyowner orbetweenachiefappraiser,anappraisaldistrict,anappraisalreviewboard,oranycombinationofthosepersonsand apersondesignatedbya propertyownerunderSection1.111(f)maybedeliveredinanelectronicformatifthechief appraiserandthepropertyownerorpersondesignatedbytheowneragreeunderthissection.

(b) An agreementbetweena chiefappraiserand a propertyowner, orthe persondesignatedbytheownerunder Section1.111(f),must:

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(2) besignedbythechiefappraiser;

(3) besignedbythepropertyownerorpersondesignatedbytheownerinaformacceptabletothechiefappraiser; and

(4) specify:

(A) themediumofcommunication; (B) thetypeofcommunicationcovered;

(C) themeansforprotectingthesecurityofacommunication; (D) themeansforconﬁrmingdeliveryofacommunication;and

(E) theelectronicmailaddressofthepropertyownerorpersondesignatedbythepropertyowner,asapplicable. (c) Anagreementmayaddressothermatters.

(d) Unlessotherwiseprovidedbyanagreement,thedeliveryofanyinformationinanelectronicformatiseffective on receipt by a chief appraiser, an appraisal district, an appraisal review board, a property owner, or a person designatedbya property owner.Anagreement entered into underthis section remainsin effectuntil rescindedin writingbythepropertyownerorpersondesignatedbytheowner.

(e) Thecomptrollerbyrule:

(1) shall prescribe acceptable media, formats, content, and methods for the electronic transmission of notices requiredbySection25.19;and

(2) mayprescribeacceptablemedia,formats,content,andmethodsfortheelectronictransmissionofothernotices, renditions,andapplications.

(f) Inanagreemententeredintounderthissection,achiefappraisermayselectthemedium,format,content,and methodtobeusedbytheappraisaldistrictfromamongthoseprescribedbythecomptrollerunderSubsection(e).Ifthe comptrollerhas not prescribed themedia, format,content, and method applicable tothe communication, the chief appraisermaydeterminethemedium,format,content,andmethodtobeused.

(g) NotwithstandingSubsection(a),ifa propertyownerwhose propertyis includedin25ormoreaccountsin the appraisalrecordsoftheappraisaldistrictrequeststhechiefappraisertoenterintoanagreementforthedeliveryofthe noticerequiredbySection25.19inanelectronicformat,thechiefappraisermustenterintoanagreementunderthis sectionforthatpurposeiftheappraisaldistrictislocatedinacountythathasapopulationofmorethan200,000.Ifthe chiefappraiser mustenterinto anagreement under thissubsection, thechief appraisershall deliverthe noticein accordancewithanelectronicmedium,format,content,andmethodprescribedbythecomptrollerunderSubsection(e). Ifthecomptrollerhasnotprescribedthemedia,format,content,andmethodapplicabletothenotice,thechiefappraiser maydeterminethemedium,format,content,andmethodtobeused.

(h) Thissubsectionappliestothechiefappraiserofanappraisaldistrictonlyiftheappraisaldistrictislocatedina countydescribedbySubsection(g)orthechiefappraiserhasdecidedtoauthorizeelectroniccommunicationunderthis sectionandtheappraisaldistricthasimplementedasystemthatallowssuchcommunication.Thechiefappraisershall providenoticeregardingtheavailabilityofagreementformsauthorizingelectroniccommunicationunderthissection. Thechiefappraisershallprovidethenoticeby:

(1) publishinganoticeinanewspaperhavinggeneralcirculationinthedistrictatleastonceonorbeforeFebruary 1ofeachyearthatincludesthewords‘‘NoticeofAvailabilityofElectronicCommunications’’;or

(2) deliveringtheagreementformonorbeforeFebruary1,orassoonaspracticableafterthatdate,toeachowner of property shownon the certiﬁedappraisalroll for the precedingtax year and on orbefore February1 ofeach subsequentyear, orassoonas practicableafterthat date,to eachnew owner of propertyshown onthe certiﬁed appraisalrollfortheprecedingtaxyear.

(i) Apropertyownerorapersondesignatedbythepropertyownerwhoentersintoanagreementunderthissection thathasnotbeenrescindedshallnotifytheappraisaldistrictofachangeintheelectronicmailaddressspecifiedinthe agreementbeforethefirstApril1thatoccursfollowingthechange.Ifnotificationisnotreceivedbytheappraisaldistrict beforethat date,untilnotificationis received, anynotices delivered undertheagreement tothe property owneror persondesignatedbytheownerareconsideredtobetimelydelivered.

(j) Anelectronicsignaturethatisincludedinanynotice,rendition,applicationform,orcompletedapplicationsubject toanagreementunderthissectionandthatisrequiredbyChapters11,22,23,24,25,26,and41shallbeconsidered tobeadigitalsignatureforpurposesofSection2054.060,GovernmentCode,andthatsectionappliestotheelectronic signature.

(k) Unlessthechiefappraiserisrequiredtoenteranagreementunderthissection,adecisionbythechiefappraiser nottoenterintoanagreementunderthissectionmaynotbereviewedbytheappraisalreviewboardorbethesubject of:

(1) asuittocompel;

(2) aprotestunderSection41.41; (3) anappealunderChapter42;or

(4) acomplaintunderChapter1151,OccupationsCode.

(l) Unlessthe chiefappraiserand the propertyowner orpersondesignated bythe owneragree otherwiseunder Subsection(b),thechiefappraiser,appraisaldistrict,orappraisalreviewboardshalldeliveranoticeelectronicallyin amannerthatallowsforconﬁrmationofreceiptbythepropertyownerorthepersondesignatedbytheowner,suchas electronic mail.Ifconﬁrmation ofreceiptis not receivedby the30th day followingthedate theelectronic noticeis

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delivered,thechiefappraiser,appraisaldistrict,orappraisalreviewboard,asapplicable,shalldeliverthenoticetothe propertyownerorthepersondesignatedbytheownerinthemannerprovidedbySection1.07.

(EnactedbyActs1999,76thLeg.,ch.441(S.B.1209),§ 2,effectiveSeptember1,1999;am.Acts2003,78thLeg.,ch. 984(S.B.1833),§ 1,effectiveJanuary1,2005;am.Acts2003,78thLeg.,ch.1173(S.B.340),§ 1,effectiveJanuary1, 2005;am.Acts2005,79thLeg.,ch.412(S.B.1652),§§ 3,18,effectiveSeptember1,2005;am.Acts2011,82ndLeg.,ch. 831(H.B.3216),§ 1,effectiveSeptember1,2011;am.Acts2013,83rdLeg.,ch.229(H.B.241),§ 1,effectiveSeptember 1,2013.)

Sec. 1.09. Availability of Forms.

Whenapropertyownerisrequiredbythistitletouseaform,theofficeoragencywithwhichtheformisﬁledshall makeprintedandelectronicversionsoftheforms readilyandtimelyavailableandshallfurnisha propertyownera formwithoutcharge.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts2003,78thLeg.,ch.984 (S.B.1833),§ 2;am.Acts2003,78thLeg.,ch.1173(S.B.340),§ 2,effectiveJanuary1,2005.)

Sec. 1.10. Rolls in Electronic Data-Processing Records.

The appraisalroll foran appraisaldistrictand the appraisalroll orthe taxroll for theunit maybe retained in electronic data-processingequipment. However,a physical document for each mustbe prepared and made readily availabletothepublic.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 3,effectiveJanuary1,1982.)

Sec. 1.11. Communications to Fiduciary.

(a) Onthewrittenrequestofapropertyowner,anappraisalofficeoranassessororcollectorshalldeliverallnotices, taxbills,andothercommunicationsrelatingtotheowner’spropertyortaxestotheowner’sﬁduciary.

(b) Tobeeffective,arequestmadeunderthissectionmustbeﬁledwiththeappraisaldistrict.Arequestremainsin effectuntil revokedbyawrittenrevocationﬁledwiththe appraisaldistrictbytheownerortheowner’s designated agent.

(EnactedbyActs1981,67thLeg.,1stC.S.,ch.13(H.B.30),§ 4,effectiveJanuary1,1982;am.Acts2005,79thLeg., ch.1126 (H.B.2491),§ 2, effectiveSeptember 1,2005;am.Acts2013,83rdLeg.,ch.715 (H.B.3439),§ 1, effective September1,2013.)

Sec. 1.111. Representation of Property Owner.

(a) Apropertyownermaydesignatealesseeorotherpersontoactastheagentoftheownerforanypurposeunder thistitleinconnectionwiththepropertyorthepropertyowner.

(a-1) [EffectiveJanuary1,2016]Alesseedesignatedbyapropertyownerastheowner’sagentunderSubsection (a)may,subjecttothepropertyowner’sapproval,designateapersontoactasthelessee’sagentforanypurposeunder thistitleforwhichthelesseeisauthorizedtoactonbehalfoftheownerinconnectionwiththeownerortheowner’s property.Anagentdesignatedbya lesseeunderthis subsectionhasthe same authorityandis subjecttothe same limitationsasanagentdesignatedbyapropertyownerunderSubsection(a).

(b) Thedesignationofanagentmustbemadebywrittenauthorizationonaformprescribedbythecomptrollerunder Subsection(h)andsignedbytheowner,apropertymanagerauthorizedtodesignateagentsfortheowner,oranother personauthorizedtoactonbehalfofthe ownerotherthan thepersonbeingdesignatedasagent,andmustclearly indicatethat thepersonis authorizedtoactonbehalfoftheproperty ownerinpropertytaxmattersrelatingtothe propertyorthepropertyowner.Thedesignationmayauthorizetheagenttorepresenttheownerinallpropertytax mattersorinspecificpropertytaxmattersasidentifiedinthedesignation.Thedesignationdoesnottakeeffectwith respecttoanappraisaldistrictorataxingunitparticipatingintheappraisaldistrictuntilacopyofthedesignationis filedwiththeappraisaldistrict.Eachappraisaldistrictestablishedforacountyhavingapopulationof500,000ormore shallimplementasystemthatallowsadesignationtobesignedandfiledelectronically.

(c) Thedesignationofanagentunderthissectionremainsineffectuntilrevokedinawrittenrevocationﬁledwith theappraisaldistrictbythepropertyownerordesignatedagent.Thedesignatedagentrevokingthedesignationmust sendnoticeoftherevocationbycertiﬁedmailtothepropertyownerattheowner’slastknownaddress.Adesignation maybe madeto expireaccordingto itsown termsbut is still subjectto priorrevocationbythe property owner or designatedagent.

(d) Apropertyownermaynotdesignatemorethanoneagenttorepresentthepropertyownerinconnectionwithan itemofproperty.Thedesignationofanagentinconnectionwithanitemofpropertyrevokesanypreviousdesignation ofanagentinconnectionwiththatitemofproperty.

(e) Anagreementbetweenapropertyownerortheowner’sagentandthechiefappraiserisﬁnaliftheagreement relatestoamatter:

(1) whichmaybeprotestedtotheappraisalreviewboardoronwhichaprotesthasbeenﬁledbutnotdetermined bytheboard;or

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(2) whichmaybecorrectedunderSection25.25oronwhichamotionforcorrectionunderthatsectionhasbeen ﬁledbutnotdeterminedbytheboard.

(f) Apropertyownerinwritingfiledwiththeappraisaldistrictmaydirecttheappraisaldistrict,appraisalreview board,and each taxingunitparticipatingin theappraisaldistrict todeliverallnotices, taxbills,orders, andother communicationsrelatingtooneormorespecifieditemsoftheowner’spropertytoaspecifiedpersoninsteadoftothe propertyowner.Theinstrumentmustclearlyidentifythepersonbynameandgivetheperson’saddresstowhichall notices,taxbills,orders,andothercommunicationsaretobedelivered.Thepropertyownermaybutisnotrequiredto designatetheperson’sagentforothertaxmattersdesignatedunderSubsection(a)asthepersontoreceiveallnotices, taxbills,orders,andothercommunications.ThedesignationofanagentforothertaxmattersunderSubsection(a)may alsoprovidethattheagentisthepersontowhomnotices,taxbills,orders,andothercommunicationsaretobedelivered underthissubsection.

(g) Anappraisaldistrict,appraisalreviewboard,ortaxingunitmaynotrequireapersontodesignateanagentto representthepersoninapropertytaxmatterotherthanasprovidedbythissection.

(h) Thecomptrollershallprescribeformsandadoptrulestofacilitatecompliancewiththissection.Thecomptroller shallincludeonanyformusedfordesignationofanagentforasingle-familyresidentialpropertyinwhichtheproperty ownerresidesthefollowingstatementinboldfacedtype:

‘‘Insomecases,youmaywanttocontactyourappraisaldistrictorotherlocaltaxingunitsforfreeinformationand/or formsconcerningyourcasebeforedesignatinganagent.’’

(i) Anappraisalreviewboardshallacceptandconsideramotionorprotestﬁledbyanagentofapropertyownerif anagencyauthorizationisﬁledatorbeforethehearingonthemotionorprotest.

(j) AnindividualexemptfromregistrationasapropertytaxconsultantunderSection1152.002,OccupationsCode, whoisnotsupervised,directed,orcompensatedbyapersonrequiredtoregisterasapropertytaxconsultantunderthat chapterandwhoﬁlesaprotestwiththeappraisalreviewboardonbehalfofthepropertyownerisentitledtoreceive allnoticesfromtheappraisaldistrictandappraisalreviewboardregardingthepropertysubjecttotheprotestuntilthe authorityisrevokedbythepropertyownerasprovidedbythissection.Anindividualtowhichthissubsectionapplies whoisnotdesignatedbythepropertyownertoreceivenotices,taxbills,orders,andothercommunicationsasprovided bySubsection(f)orSection1.11shallﬁleastatementwiththeprotestthatincludes:

(1) theindividual’snameandaddress;

(2) astatementthattheindividualisactingonbehalfofthepropertyowner;and

(3) astatementofthebasisfortheindividual’sexemptionfromregistrationunderSection1152.002,Occupations Code.

(k) Onwrittenrequestbythechiefappraiser,anagentwhoelectronicallysubmitsadesignationofagentformshall providethechiefappraiserinformationconcerning:

(1) theelectronicsignatureofthepersonwhosignedtheform; (2) thedatethepersonsignedtheform;and

(3) theInternetProtocoladdressofthecomputerthepersonusedtocompletetheform.

(l) Apersonmaynotknowinglymakeafalseentryin,orfalsealterationof,adesignationofagentformthathasbeen signedasprovidedbySubsection(b).

(EnactedbyActs1987,70thLeg.,ch.435(S.B.1352),§ 1,effectiveJanuary1,1988;am.Acts1989,71stLeg.,ch.796 (H.B.432),§ 2,effectiveSeptember1,1989;am.Acts1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 1,effectiveSeptember 1,1991;am.Acts1993,73rdLeg.,ch.981(H.B.2716),§ 1,effectiveJanuary1,1994;am.Acts1993,73rdLeg.,ch.1031 (S.B.893),§ 1,effectiveSeptember1,1993;am.Acts1997,75thLeg.,ch.349(S.B.1014),§ 1,effectiveSeptember1, 1997;am.Acts2009,81stLeg.,ch.156(H.B.1203),§ 1,effectiveMay26,2009;am.Acts2009,81stLeg.,ch.1267(H.B. 1030),§ 1,effectiveJune19,2009;am.Acts2011,82ndLeg.,ch.771(H.B.1887),§ 1,effectiveSeptember1,2011;am. Acts2011,82ndLeg.,ch.831 (H.B.3216), § 2,effectiveSeptember1,2011;am.Acts2013,83rdLeg.,ch.715 (H.B. 3439),§ 2,effectiveSeptember1,2013;am.Acts2015,84thLeg.,ch.481(S.B.1760),§ 1,effectiveJanuary1,2016.)

Sec. 1.12. Median Level of Appraisal.

(a) For purposes of this title, the median level of appraisal is the median appraisal ratio of a reasonable and representativesample ofpropertiesinanappraisaldistrictor,forpurposesofSection41.43or42.26, ofasampleof propertiesspeciﬁedbythatsection.

(b) Anappraisalratioistheratioofaproperty’sappraisedvalueasdeterminedbytheappraisalofficeorappraisal reviewboard,asapplicable,to:

(1) theappraised valueofthe propertyaccordingtolawifthe propertyqualiﬁesfor appraisalfor taxpurposes accordingtoastandardotherthanmarketvalue;or

(2) themarketvalueofthepropertyifSubdivision(1)ofthissubsectiondoesnotapply.

(c) Themedianappraisalratioforasampleofpropertiesis,inanumericallyorderedlistoftheappraisalratiosfor theproperties:

(1) ifthesamplecontainsanoddnumberofproperties,theappraisalratioaboveandbelowwhichthereisanequal numberofappraisalratiosinthelist;or

(2) ifthesamplecontainsanevennumberofproperties,theaverageofthetwoconsecutiveappraisalratiosabove andbelowwhichthereisanequalnumberofappraisalratiosinthelist.

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(d) Forpurposesofthissection,theappraisalratioofahomesteadtowhichSection23.23appliesistheratioofthe property’smarketvalueasdeterminedbytheappraisaldistrictorappraisalreviewboard,asapplicable,tothemarket valueoftheproperty accordingtolaw.Theappraisalratiois notcalculatedaccordingtotheappraised valueofthe propertyaslimitedbySection23.23.

(EnactedbyActs1981,67thLeg.,1stC.S.,ch.13(H.B.30),§ 5,effectiveJanuary1,1982;am.Acts1983,68thLeg., ch.877(H.B.1395),§ 1,effectiveJanuary1,1984;am.Acts1985,69thLeg.,ch.823(S.B.908),§ 1,effectiveJanuary 1,1986;am.Acts1989,71stLeg.,ch.796(H.B.432),§ 3,effectiveJune15,1989;am.Acts1997,75thLeg.,ch.1039 (S.B.841),§ 46,effectiveJanuary1,1998.)

Sec. 1.13. Master for Tax Suits [Renumbered].

RenumberedtoTex.TaxCode§§ 33.71—33.73byActs1991,72ndLeg.,ch.525(H.B.2197),§ 1,effectiveSeptember 1,1991.

Sec. 1.14. [Blank].

Sec. 1.15. Appraisers for Taxing Units Prohibited.

Ataxingunitmaynotemployanypersonforthepurposeofappraisingpropertyfortaxationpurposesexcepttothe extentnecessarytoperformacontractunderSection6.05(b)ofthiscode.

(EnactedbyActs1983,68thLeg.,ch.1028(H.B.2284),§ 1,effectiveOctober1,1985;am.Acts1987,70thLeg.,ch.167 (S.B.892),§ 5.01(a)(50),effectiveSeptember1,1987(renumberedfromSec.1.13).)

CHAPTERS

2 TO

4

[RESERVED FOR EXPANSION] SUBTITLE B

PROPERTY TAX ADMINISTRATION

CHAPTER

5

STATE ADMINISTRATION

Section Section

5.01. StatePropertyTaxBoard[Repealed].

5.011. GroundsforRemovalofBoardMembers[Repealed]. 5.02. BoardPersonnel[Repealed].

5.021. EqualEmploymentOpportunityPolicy[Repealed]. 5.022. Restrictionson BoardMembershipandEmployment

[Repealed].

5.03. PowersandDutiesGenerally. 5.04. TrainingandEducationofAppraisers. 5.041. TrainingofAppraisalReviewBoardMembers. 5.042. RequiredTrainingforChiefAppraisers. 5.05. AppraisalManualsandOtherMaterials. 5.06. ExplanationofTaxpayerRemedies. 5.07. PropertyTaxFormsandRecordsSystems. 5.08. ProfessionalandTechnicalAssistance.

5.09. BiennialReports.

5.091. [Effective January 1, 2016] Statewide List of Tax Rates.

5.10. RatioStudies.

5.101. TechnicalAdvisoryCommittee[Repealed]. 5.102. ReviewofAppraisalDistricts.

5.103. AppraisalReviewBoardOversight. 5.11. SunsetProvision[Repealed].

5.12. PerformanceAuditofAppraisalDistrict. 5.13. AdministrationofPerformanceAudits. 5.14. PublicAccess,Information,andComplaints. 5.15. Examinations[Repealed].

5.16. AdministrativeProvisions.

Sec. 5.01. State Property Tax Board [Repealed].

RepealedbyActs1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 66,effectiveJanuary8,1992.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1989,71stLeg.,ch.384 (S.B.531),§ 1,effectiveSeptember1,1989.)

Sec. 5.011. Grounds for Removal of Board Members [Repealed].

(EnactedbyActs1985,69thLeg.,ch.729(H.B.1585),§ 13,effectiveSeptember1,1985;am.Acts1987,70thLeg.,ch. 167 (S.B.892),§ 2.20(45), effectiveSeptember1, 1987;am.Acts 1989,71st Leg.,ch. 384 (S.B.531),§ 11, effective September1,1989.)

Sec. 5.02. Board Personnel [Repealed].

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1982;am.Acts1989,71stLeg.,ch.384 (S.B.531),§ 3,effectiveSeptember1,1989.)

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Sec. 5.021. Equal Employment Opportunity Policy [Repealed].

RepealedbyActs1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 66,effectiveJanuary8,1992. (EnactedbyActs1989,71stLeg.,ch.384(S.B.531),§ 4,effectiveSeptember1,1989.)

Sec. 5.022. Restrictions on Board Membership and Employment [Repealed].

RepealedbyActs1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 66,effectiveJanuary8,1992. (EnactedbyActs1989,71stLeg.,ch.384(S.B.531),§ 5,effectiveSeptember1,1989.)

Sec. 5.03. Powers and Duties Generally.

(a) Thecomptrollershall adoptrules establishingminimumstandardsfortheadministrationand operationofan appraisaldistrict.Theminimumstandardsmayvaryaccordingtothenumberofparcelsandthekindsofpropertythe districtisresponsibleforappraising.

(b) Thecomptrollermayrequirefromeachdistrictengagedinappraisingpropertyfortaxationanannualreporton aformprescribedbythecomptrollerontheadministrationandoperationoftheappraisaloffice.

(c) Thecomptrollermaycontractwithconsultantstoassistinperformanceofthedutiesimposedbythischapter. (EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1981,67thLeg.,1stC.S., ch. 13(H.B. 30), § 6, effective January1, 1982; am.Acts 1991,72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 2, effective September1,1991.)

Sec. 5.04. Training and Education of Appraisers.

(a) ThecomptrollershallenterintoamemorandumofunderstandingwiththeTexasDepartmentofLicensingand Regulationoranysuccessoragencyresponsibleforcertifyingtaxprofessionalsinthisstateinsettingstandardsforand approving curricula and materials for use in training and educating appraisers and assessor-collectors, and the comptroller may contract or enter into a memorandum of understanding with other public agencies, educational institutions,orprivateorganizationsinsponsoringcoursesofinstructionandtrainingprograms.

(b) Anappraisaldistrictshallreimburseanemployeeoftheappraisalofficeforallactualandnecessaryexpenses, tuitionandotherfees,andcostsofmaterialsincurredinattending,withapprovalofthechiefappraiser,acourseor trainingprogramsponsoredorapprovedbytheTexasDepartmentofLicensingandRegulation.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1981,67thLeg.,1stC.S., ch. 13(H.B. 30), § 7, effectiveJanuary 1, 1982; am.Acts 1991,72nd Leg., 2nd C.S., ch. 6 (S.B. 45), § 2, effective September1,1991;am.Acts2009,81stLeg.,ch.450(H.B.2447),§ 40,effectiveSeptember1,2009.)

Sec. 5.041. Training of Appraisal Review Board Members.

(a) Thecomptrollershall:

(1) approvecurriculaand provide materialsforuse in trainingand educatingmembersof anappraisalreview board;

(2) supervise acomprehensive coursefortraining andeducationof appraisalreview board membersand issue certiﬁcatesindicatingcoursecompletion;

(3) makeallmaterialsforusein trainingand educatingmembersofanappraisalreviewboardfreely available online;

(4) establishandmaintainatoll-freetelephonenumberthatappraisalreviewboardmembersmaycallforanswers totechnical questionsrelating totheduties andresponsibilitiesofappraisalreview boardmembersand property appraisalissues;and

(5) provide,asfeasible,onlinetechnologicalassistancetoimprovetheoperationsofappraisalreviewboardsand appraisaldistricts.

(b) Amemberoftheappraisalreviewboardestablishedforanappraisaldistrictmustcompletethecourseestablished underSubsection(a).Amemberoftheappraisalreviewboardmaynotparticipateinahearingconductedbytheboard unless the person has completed the course established under Subsection (a) and received a certiﬁcate of course completion.

(b-1) AttheconclusionofacourseestablishedunderSubsection(a),eachmemberofanappraisalreviewboardin attendanceshallcompleteastatement,onaformprescribedbythecomptroller,indicatingthatthememberwillcomply withtherequirementsofthistitleinconductinghearings.

(c) ThecomptrollermaycontractwithserviceproviderstoassistwiththedutiesimposedunderSubsection(a),but the course required may not be provided by an appraisal district, the chief appraiser or another employee of an appraisaldistrict,amemberoftheboardofdirectorsofanappraisaldistrict,amemberofanappraisalreviewboard, orataxingunit.Thecomptrollermayassessafeetorecoveraportionofthecostsincurredforthetrainingcourse,but thefeemaynotexceed$50perpersontrained.

(d) Thecoursematerial forthecourserequiredunderSubsection(a) isthecomptroller’sAppraisalReview Board Manualinuseontheeffectivedateofthissection.Themanualshallbeupdatedregularly.Itmayberevisedonrequest, inwriting,tothecomptroller.Therevisionlanguagemustbeapprovedontheunanimousagreementofacommittee selected by the comptroller and representing, equally, taxpayers and chief appraisers. The person requesting the revisionshallpaythecostsofmediationifthecomptrollerdeterminesthatmediationisrequired.

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(e) NotwithstandingtheprovisionsofSubsection(b),anappraisalreview boardmemberappointedafteracourse offeringmaycontinuetoserveuntilthecompletionofthesubsequentcourseoffering.

(e-1) InadditiontothecourseestablishedunderSubsection(a),thecomptrollershallapprovecurriculaandprovide materials for use in a continuing education course for members of an appraisal review board. The curricula and materialsmustincludeinformationregarding:

(1) thecost,income,andmarketdatacomparisonmethodsofappraisingproperty; (2) theappraisalofbusinesspersonalproperty;

(3) thedeterminationofcapitalizationratesforpropertyappraisalpurposes; (4) thedutiesofanappraisalreviewboard;

(5) therequirementsregardingtheindependenceofanappraisalreviewboardfromtheboardofdirectorsandthe chiefappraiserandotheremployeesoftheappraisaldistrict;

(6) theprohibitionsagainstexpartecommunicationsapplicabletoappraisalreviewboardmembers; (7) theUniformStandardsofProfessionalAppraisalPractice;

(8) thedutyoftheappraisaldistricttosubstantiatethedistrict’sdeterminationofthevalueofproperty; (9) therequirementsregardingtheequalanduniformappraisalofproperty;

(10) therightofapropertyownertoprotesttheappraisalofthepropertyasprovidedbyChapter41;and (11) a detailedexplanationof each of theactions describedbySections25.25, 41.41(a), 41.411,41.412, 41.413, 41.42, and 41.43 sothat members are fully aware of each of the grounds on which a property appraisal canbe appealed.

(e-2) Duringthesecondyearofanappraisalreview boardmember’stermofoffice,themembermustsuccessfully completethecourseestablishedunderSubsection(e-1).Attheconclusionofthecourse,themembermustcompletea statementdescribedbySubsection(b-1).Apersonmaynotparticipateinahearingconductedbytheboard,voteona determinationofaprotest,orbereappointedtoanadditionaltermontheboarduntilthepersonhascompletedthe course established under Subsection (e-1) and has received a certiﬁcate of course completion. If the person is reappointedtoanadditional termontheappraisalreview board,the personmustsuccessfully completethe course establishedunderSubsection(e-1)andcomplywiththeotherrequirementsofthissubsectionineachyearthemember continuestoserve.

(e-3) ThecomptrollermaycontractwithserviceproviderstoassistwiththedutiesimposedunderSubsection(e-1), butthecourserequiredbythatsubsectionmaynotbeprovidedbyanappraisaldistrict,thechiefappraiseroranother employeeofanappraisaldistrict,amemberoftheboardofdirectorsofanappraisaldistrict,amemberofanappraisal review board, ora taxingunit. Thecomptrollermay assessa fee to recover a portionof the costs incurredfor the continuingeducationcourse,butthefeemaynotexceed$50foreachpersontrained.

(f) Thecomptrollermaynotadvisea propertyowner, aproperty owner’sagent,orthechiefappraiseroranother employeeofanappraisaldistrictonamatterthatthe comptrollerknowsis thesubjectofaprotesttotheappraisal reviewboard.ThecomptrollermayprovideadvicetoanappraisalreviewboardmemberasauthorizedbySubsection (a)(4)of this section or Section5.103 and maycommunicate with the chairmanof an appraisalreview board or a taxpayerliaisonofficerconcerningacomplaintﬁledunderSection6.052.

(g) ExceptduringahearingorotherappraisalreviewboardproceedingandasprovidedbySubsection(h)andSection 6.411(c-1),the followingpersonsmaynot communicatewithamemberof anappraisalreview boardabout acourse providedunderthissectionoranymatterpresentedordiscussedduringthecourse:

(1) thechiefappraiseroftheappraisaldistrictforwhichtheappraisalreviewboardisestablished; (2) anotheremployeeoftheappraisaldistrictforwhichtheappraisalreviewboardisestablished;

(3) amemberoftheboardofdirectorsoftheappraisaldistrictforwhichtheappraisalreviewboardisestablished; (4) anofficeroremployeeofataxingunitthatparticipatesintheappraisaldistrictforwhichtheappraisalreview boardisestablished;and

(5) anattorneywhorepresentsorwhoselawﬁrmrepresentstheappraisaldistrictorataxingunitthatparticipates intheappraisaldistrictforwhichtheappraisalreviewboardisestablished.

(h) AnappraisalreviewboardmayretainanappraisercertiﬁedbytheTexasAppraiserLicensingandCertiﬁcation Boardtoinstructthemembersoftheappraisalreviewboardonvaluationmethodologyiftheappraisaldistrictprovides fortheinstructioninthedistrict’sbudget.

(EnactedbyActs1997,75thLeg.,ch.691(S.B.1017),§ 1,effectiveSeptember1,1997;am.Acts2009,81stLeg.,ch. 1294 (H.B. 2317), § 1, effective September 1, 2009; am.Acts 2011, 82nd Leg., ch. 771 (H.B. 1887), § 2, effective September1,2011;am.Acts2013,83rdLeg.,ch.1259(H.B.585),§ 2,effectiveJanuary1,2014.)

Sec. 5.042. Required Training for Chief Appraisers.

(a) Exceptasprovidedbythissection,apersonmaynotserveasachiefappraiserforanappraisaldistrictunlessthe personhascompletedthecourseoftrainingprescribedbySection1151.164,OccupationsCode.

(b) Apersonmayserveinatemporary,provisional,orinterimcapacityaschiefappraiserforaperiodofuptooneyear withoutcompletingthetrainingrequiredbythissection.

(c) Thissectiondoesnotapplytoacountyassessor-collectorwhoservesaschiefappraiserunderSection6.05(c). (EnactedbyActs2005,79thLeg.,ch.1111(H.B.2382),§ 2,effectiveJuly1,2006.)

Sec. 5.05. Appraisal Manuals and Other Materials.

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oftaxes,ormayapproveotherpublicationsrelatingtothosematters,includingmaterialspublishedbyTheAppraisal Foundation,theInternationalAssociationofAssessingOfficers,orotherprofessionallyrecognizedorganizations,foruse intheadministrationofpropertytaxes,including:

(1) ageneralappraisalmanual;

(2) specialappraisalmanualsasauthorizedbylaw;

(3) cost,price,anddepreciationschedulesasauthorizedbylaw; (4) periodicnewsandreferencebulletins;

(5) anannotatedversionofthistitleandTitle3;and

(6) ahandbookcontainingselectedlawsandallrulespromulgatedbythecomptrollerrelatingtothepropertytax anditsadministration.

(b) Thecomptrollershallreviseorsupplementallmaterialsissuedbythecomptrollerorapproveotherpublications periodicallyasnecessarytokeepthemcurrent.

(c) Thecomptrollershallelectronicallypublishallmaterialsunderthissectionforadministeringthepropertytax system.Thecomptrollershallmakethematerialsavailabletolocalgovernmentalofficialsandmembersofthepublic butmaychargeareasonablefeetooffsetthecostsofpreparing,printing,anddistributingthematerials.

(d) Iftheappraisedvalueofpropertyisatissueinalawsuitinvolvingpropertytaxation,acourtmaynotadmitin evidenceappraisalmanualsorcost,price,anddepreciationschedules,orportionsthereof,thatarepreparedandissued pursuanttothissection.Themanualsorschedulesmayonlybeusedforthelimitedpurposeofimpeachmentinthe samemannerandpursuanttothesameevidentiaryrulesasapplicabletobooksandtreatises.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 8,effectiveJanuary1,1982;am.Acts1989,71stLeg.,ch.384(S.B.531),§ 6,effectiveSeptember 1,1989;am.Acts1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 3,effectiveSeptember1,1991;am.Acts2005,79thLeg., ch.412(S.B.1652),§ 4,effectiveSeptember1,2005;am.Acts2011,82ndLeg.,1stC.S.,ch.4(S.B.1),§ 17.02,effective September28,2011.)

Sec. 5.06. Explanation of Taxpayer Remedies.

Thecomptrollershallprepareandelectronicallypublishapamphletexplainingtheremediesavailabletodissatisﬁed taxpayersandtheprocedurestobefollowedinseekingremedialaction.Thecomptrollershallincludeinthepamphlet adviceonpreparingandpresentingaprotest.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1989,71stLeg.,ch.384 (S.B.531),§ 7,effectiveSeptember1,1989;am.Acts1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 4,effectiveSeptember 1,1991;am.Acts2011,82ndLeg.,1stC.S.,ch.4(S.B.1),§ 17.03,effectiveSeptember28,2011.)

Sec. 5.07. Property Tax Forms and Records Systems.

(a) Thecomptrollershall prescribethe contentsofallforms necessaryfor theadministration ofthe propertytax systemandonrequestshallfurnishsufficientcopiesofmodelformsofeachtypetotheappropriatelocalofficials.The comptrollermayrequirereimbursementforthecostsofprintinganddistributingtheforms.

(b) The comptrollershallmake the contentsofthe forms uniformtothe extent practicablebutmayprescribe or approveadditionalorsubstituteformsforspecialcircumstances.

(c) Thecomptrollershallalsoprescribeauniformrecordsystemtobeusedbyallappraisaldistrictsforthepurpose ofsubmittingdatatobeusedinthestudiesrequiredbySection5.10ofthiscodeandbySection403.302,Government Code. The record system shall include a compilation of information concerning sales of real property within the boundariesoftheappraisaldistrict.Thesalesinformationmaintainedintheuniformrecordsystemshallbesubmitted annuallyinaformprescribedbythecomptroller.

(d) [EffectiveJanuary 1, 2016] Aproperty tax form that requiresa signaturemay be signed by meansof an electronicallycapturedhandwrittensignature.

(e) [EffectiveJanuary1, 2016]Apropertytaxformisnotinvalid orunenforceable solelybecausetheformisa photocopy,facsimile,orelectroniccopyoftheoriginal.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1991,72ndLeg.,2ndC.S., ch.6(S.B.45),§ 4,effectiveSeptember1,1991;am.Acts2003,78thLeg.,ch.1183(S.B.671),§ 4,effectiveJune20, 2003;am.Acts2009,81stLeg.,ch.288(H.B.8),§ 5,effectiveJanuary1,2010;am.Acts2015,84thLeg.,ch.481(S.B. 1760),§ 2,effectiveJanuary1,2016.)

Sec. 5.08. Professional and Technical Assistance.

(a) Thecomptrollermayprovideprofessionalandtechnicalassistanceonrequestinappraisingproperty,installing or updating tax maps, purchasing equipment, developing recordkeeping systems, or performing other appraisal activities.Thecomptrollermayalsoprovideprofessionaland technicalassistanceonrequesttoanappraisalreview board.Thecomptrollermayrequirereimbursementforthecostsofprovidingtheassistance.

(b) Thecomptrollermayprovideinformationtoandconsultwithpersonsactivelyengagedinappraisingpropertyfor taxpurposesaboutanymatterrelatingtopropertytaxationwithoutcharge.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1981,67thLeg.,1stC.S., ch.13 (H.B. 30), § 9, effectiveJanuary 1, 1982;am.Acts 1991, 72ndLeg., 2nd C.S., ch.6 (S.B. 45),§ 4, effective September1,1991.)

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Sec. 5.09. Biennial Reports.

(a) The comptroller shall prepare a biennial report of the total appraised values and taxable values of taxable property bycategory and the tax ratesof each county, municipality, and school district in effect for thetwo years precedingtheyearinwhichthereportisprepared.

(b) NotlaterthanDecember31ofeacheven-numberedyear,thecomptrollershall:

(1) electronicallypublishonthecomptroller’sInternetwebsitethereportrequiredbySubsection(a);and (2) notifythegovernor,thelieutenantgovernor,andeachmemberofthelegislaturethatthereportisavailableon thewebsite.

(EnactedbyActs1979,66thLeg.,ch.841(S.B.621),§ 1,effectiveJanuary1,1980;am.Acts1981,67thLeg.,1stC.S., ch.13(H.B.30),§ 10,effectiveJanuary1,1982;am.Acts1989,71stLeg.,ch.384(S.B.531),§ 8,effectiveSeptember 1,1989;am.Acts1991,72ndLeg.,2ndC.S.,ch.6(S.B.45),§ 5,effectiveSeptember1,1991;am.Acts1991,72ndLeg., 2ndC.S.,ch.6(S.B.45),§ 66,effectiveOctober17,1991;am.Acts2011,82ndLeg.,1stC.S.,ch.4 (S.B.1),§ 17.04, effectiveSeptember28,2011.)

Sec. 5.091. [Effective January 1, 2016] Statewide List of Tax Rates.

(a) Eachyearthecomptrollershallpreparealistthatincludesthetotaltaxrateimposedbyeachtaxingunitinthis state,otherthanaschooldistrict,ifthetaxrateisreportedtothecomptroller,fortheyearprecedingtheyearinwhich thelistisprepared.Thecomptrollershalllistthetaxratesindescendingorder.

(b) NotlaterthanDecember31ofeachyear,thecomptrollershallpublishonthecomptroller’sInternetwebsitethe listrequiredbySubsection(a).

Sec. 5.10. Ratio Studies.

(a) Atleastonceeverytwoyears,thecomptrollershallconductastudyineachappraisaldistricttodeterminethe degree of uniformityof and the median level of appraisals bythe appraisal districtwithin each major categoryof property.Thecomptrollershallpublishareportoftheﬁndingsofthestudy,includinginthereportthemedianlevels ofappraisalforeachmajorcategoryofproperty,thecoefficientofdispersionaroundthemedianlevelofappraisalfor each major category of property, and any other standard statistical measures that the comptroller considers appropriate.Inconductingthestudy,thecomptrollershallapplyappropriatestandardstatisticalanalysistechniques todatacollectedaspartofthestudyofschooldistricttaxablevaluesrequiredbySection403.302,GovernmentCode. (b) Thepublishedﬁndingsofaratiostudyconductedbythecomptrollershallbedistributedtoallmembersofthe legislatureandtoallappraisaldistricts.

(c) Inconductingastudyunderthissection,thecomptrollerorthecomptroller’sauthorizedrepresentativemayenter thepremisesofabusiness,trade,orprofessionandinspectthepropertytodeterminetheexistenceandmarketvalue of property used for the production of income.An inspection under this subsection must be made during normal businesshoursoratatimemutuallyagreeabletothecomptrollerorthecomptroller’sauthorizedrepresentativeand thepersonincontrolofthepremises.

(EnactedbyActs1981,67thLeg.,1stC.S.,ch.13(H.B.30),§ 11,effectiveJanuary1,1984;am.Acts1983,68thLeg., ch.1001(H.B.2134),§ 2,effectiveJanuary1,1984;am.Acts1985,69thLeg.,ch.823(S.B.908),§ 2,effectiveJanuary 1,1986;am.Acts1989,71stLeg.,ch.384(S.B.531),§ 9,effectiveSeptember1,1989;am.Acts1991,72ndLeg.,ch.843 (S.B.984),§ 7,effectiveSeptember1,1991;am.Acts1995,74thLeg.,ch.260(S.B.1),§ 44,effectiveMay30,1995;am. Acts2009,81stLeg.,ch.288(H.B.8),§ 6,effectiveJanuary1,2010.)

Sec. 5.101. Technical Advisory Committee [Repealed].

RepealedbyActs2009,81stLeg.,ch.288(H.B.8),§ 11,effectiveJanuary1,2010.

(EnactedbyActs1989,71stLeg.,ch.384(S.B.531),§ 10,effectiveSeptember1,1989;am.Acts1991,72ndLeg.,ch. 843(S.B.984),§ 8,effectiveSeptember1,1991;am.Acts1995,74thLeg.,ch.260(S.B.1),§ 45,effectiveMay30,1995; am.Acts2001,77thLeg.,ch.268(S.B.1095),§ 1,effectiveSeptember1,2001.)

Sec. 5.102. Review of Appraisal Districts.

(a) Atleastonceeverytwoyears,thecomptrollershallreviewthegovernanceofeachappraisaldistrict,taxpayer assistanceprovided,andtheoperatingandappraisalstandards,procedures,andmethodologyusedbyeachappraisal district,todeterminecompliancewithgenerallyacceptedstandards,procedures,andmethodology.Afterconsultation withtheadvisorycommitteecreatedunderSection403.302,GovernmentCode,thecomptrollerbyrulemayestablish proceduresandstandardsforconductingandscoringthereview.

(b) Inconductingthereview,thecomptrollerisentitledtoaccesstoallrecordsandreportsoftheappraisaldistrict, tocopyorprintanyrecordorreportoftheappraisaldistrict,andtotheassistanceoftheappraisaldistrict’sofficersand employees.

(c) At the conclusionof the review,the comptrollershall, in writing, notify the appraisaldistrict concerning its performanceinthereview.Ifthereviewresultsinaﬁndingthatanappraisaldistrictisnotincompliancewithgenerally acceptedstandards,procedures,andmethodology,thecomptrollershalldeliverareportthatdetailsthecomptroller’s ﬁndingsandrecommendationsforimprovementto:

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(1) theappraisaldistrict’schiefappraiserandboardofdirectors;and

(2) thesuperintendentandboardoftrusteesofeachschooldistrictparticipatingintheappraisaldistrict. (d) Iftheappraisaldistrictfailstocomplywiththerecommendationsinthereportandthecomptrollerﬁndsthatthe board ofdirectors ofthe appraisaldistrictfailedtotake remedial actionreasonablydesignedto ensuresubstantial compliancewitheachrecommendationinthereportbeforetheﬁrstanniversaryofthedatethereportwasissued,the comptrollershallnotifytheBoardofTaxProfessionalExaminers,orasuccessortotheboard,whichshalltakeaction necessarytoensurethattherecommendationsinthereportareimplementedassoonaspracticable.

(e) Before February 1 of the year following the year in which the Board of Tax Professional Examiners, or its successor, takesactionunder Subsection(d), and withthe assistanceof the comptroller, theboard shall determine whethertherecommendationsinthemostrecentreporthavebeensubstantiallyimplemented.Thepresidingofficerof theboardshallnotifythechiefappraiserandtheboardofdirectorsoftheappraisaldistrictinwritingoftheboard’s determination.

(EnactedbyActs1991,72ndLeg.,ch.843(S.B.984),§ 9,effectiveSeptember1,1991;am.Acts1995,74thLeg.,ch.260 (S.B.1),§ 46,effectiveMay30,1995;am.Acts1997,75thLeg.,ch.1040(S.B.862),§ 65,effectiveSeptember1,1997; am.Acts2003,78thLeg.,ch.1183(S.B.671),§ 5,effectiveJune20,2003;am.Acts2009,81stLeg.,ch.288(H.B.8), § 7,effectiveJanuary1,2010.)

Sec. 5.103. Appraisal Review Board Oversight.

(a) Thecomptrollershallpreparemodelhearingproceduresforappraisalreviewboards. (b) Themodelhearingproceduresshalladdress:

(1) thestatutorydutiesofanappraisalreviewboard; (2) theprocessforconductingahearing;

(3) theschedulingofhearings; (4) thepostponementofhearings; (5) thenoticesrequiredunderthistitle;

(6) thedeterminationofgoodcauseunderSection41.44(b);

(7) thedeterminationofgoodcauseunderSections41.45(e)and(e-1); (8) aparty’srighttoofferevidenceandargument;

(9) aparty’srighttoexamineorcross-examinewitnessesorotherparties; (10) aparty’srighttoappearbyanagent;

(11) theprohibitionofanappraisalreviewboard’sconsiderationofinformationnotprovidedatahearing; (12) exparteandotherprohibitedcommunications;

(13) theexclusionofevidenceatahearingasrequiredbySection41.67(d); (14) thepostponementofahearingasrequiredbySection41.66(h); (15) conﬂictsofinterest;

(16) theprocessfortheadministrationofapplicationsformembershiponanappraisalreviewboard;and (17) anyothermatterrelatedtofairandefficientappraisalreviewboardhearings.

(c) Thecomptrollermay:

(1) categorizeappraisaldistrictsbasedonthesizeof thedistrict,thenumberofprotestsﬁledin thedistrict,or similarcharacteristics;and

(2) developdifferentmodelhearingproceduresfordifferentcategoriesofdistricts.

(d) An appraisal review board shall follow the model hearing procedures prepared by the comptroller when establishingitsproceduresforhearingsasrequiredbySection41.66(a).

(e) Thecomptrollershallprescribethecontentsofasurveyformforthepurposeofprovidingthepublicareasonable opportunity to offer comments and suggestionsconcerningthe appraisalreview board establishedfor anappraisal district.Thesurveyform mustpermita persontooffercomments andsuggestionsconcerningthematterslisted in Subsection(b)oranyothermatterrelatedtothefairnessandefficiencyoftheappraisalreviewboard.Thesurveyform, togetherwithinstructionsforcompletingtheformandsubmittingtheform,shallbeprovidedtoeachpropertyowner atorbeforeeachhearingonaprotestconductedbyanappraisalreviewboard.Theappraisalofficemayprovideclerical assistancetothecomptrollerforpurposesoftheimplementationofthissubsection,includingassistanceinproviding andreceivingthesurveyform.Thecomptroller,oranappraisalofficeprovidingclericalassistancetothecomptroller, mayprovidefortheprovisionandsubmissionofsurveyformselectronically.

(f) The comptroller shall issue an annual report summarizing the survey forms submitted by property owners concerningeachappraisalreviewboard.Thereportmaynotdisclosetheidentityofapersonwhosubmitsasurveyform. (EnactedbyActs2013,83rdLeg.,ch.1259(H.B.585),§ 3,effectiveJanuary1,2014.)

Sec. 5.11. Sunset Provision [Repealed].

(EnactedbyActs1985,69thLeg.,ch.729(H.B.1585),§ 13,effectiveSeptember1,1985;am.Acts1987,70thLeg.,ch. 167 (S.B.892),§ 2.20(45), effectiveSeptember1, 1987;am.Acts 1989,71st Leg.,ch. 384 (S.B.531),§ 11, effective September1,1989.)

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Sec. 5.12. Performance Audit of Appraisal District.

(a) Thecomptrollershallaudittheperformanceofanappraisaldistrictifoneormoreofthefollowingconditionsexist accordingtoeachoftwoconsecutivestudiesconductedbythecomptrollerunderSection5.10,regardlessofwhetherthe prescribedconditionorconditionsthatexistarethesameforeachofthosestudies:

(1) theoverallmedian levelof appraisalforallproperty in thedistrict forwhichthe comptrollerdeterminesa medianlevelofappraisalislessthan0.75;

(2) thecoefficientofdispersionaroundtheoverallmedianlevelofappraisalofthepropertiesusedtodeterminethe overallmedianlevelofappraisalforallpropertyinthedistrictforwhichthecomptrollerdeterminesamedianlevel ofappraisalexceeds0.30;or

(3) thedifferencebetweenthemedianlevelsofappraisalforanytwoclassesofpropertyinthedistrictforwhich thecomptrollerdeterminesamedianlevelofappraisalismorethan0.45.

(b) At thewritten requestofthe governingbodiesof a majorityof thetaxingunits participatingin anappraisal district orof a majority of the taxingunits entitled to vote on the appointmentof appraisaldistrict directors,the comptrollershallaudittheperformanceoftheappraisaldistrict.Thegoverningbodiesmayrequestageneralauditof the performanceof the appraisaldistrict ormayrequest anaudit ofonly one ormore particularduties, practices, functions,departments,orotherappraisaldistrictmatters.

(c) Atthewrittenrequestoftheownersofnotlessthan10percentofthenumberofaccountsorparcelsofproperty in an appraisal district belonging to a single class of property, if the class constitutes at least ﬁve percent of the appraisedvalueoftaxablepropertywithinthedistrictintheprecedingyear,oratthewrittenrequestoftheownersof propertyrepresentingnotlessthan10percentoftheappraisedvalueofallpropertyinthedistrictbelongingtoasingle classofproperty,iftheclassconstitutesatleastﬁvepercentoftheappraisedvalueoftaxablepropertyinthedistrict intheprecedingyear,thecomptrollershallaudittheperformanceoftheappraisaldistrict.Thepropertyownersmay request a general audit of the performance of the appraisaldistrict or may requestan audit of only oneor more particular duties, practices, functions, departments, or other appraisal district matters. A property owner may authorizeanagenttosignarequestforanauditunderthissubsectiononthepropertyowner’sbehalf.Thecomptroller mayrequireapersonsigningarequestforanaudittoprovideproofthatthepersonisentitledtosigntherequestas apropertyownerorastheagentofapropertyowner.

(d) ArequestforaperformanceauditofanappraisaldistrictmaynotbemadeunderSubsection(b)or(c)ifaccording toeachofthetwomostrecentlypublishedstudiesconductedbythecomptrollerunderSection5.10:

(1) the overallmedianlevel ofappraisalfor allpropertyin the districtforwhich thecomptrollerdeterminesa medianlevelofappraisalismorethan0.90andlessthan1.10;

(2) thecoefficientofdispersionaroundtheoverallmedianlevelofappraisalofthepropertiesusedtodeterminethe overallmedianlevelofappraisalforallpropertyinthedistrictforwhichthecomptrollerdeterminesamedianlevel ofappraisalislessthan0.15;and

(3) the difference betweenthe highest and lowest median levels of appraisalin the district for the classes of propertyforwhichthecomptrollerdeterminesamedianlevelofappraisalislessthan0.20.

(e) ArequestforaperformanceauditofanappraisaldistrictmaynotbemadeunderSubsection(b)or(c): (1) duringthetwoyearsimmediatelyfollowingthepublicationofthesecondoftwoconsecutivestudiesaccording towhichthecomptrollerisrequiredtoconductanauditofthedistrictunderSubsection(a);

(2) during the year immediately following the date the results of an audit of the district conducted by the comptrollerunderSubsection(a)arereportedtothechiefappraiserofthedistrict;or

(3) duringayearinwhichthecomptrollerisconductingareviewofthedistrictunderSection5.102.

(f) For purposes of this section, ‘‘class of property’’means a major kind of property for which the comptroller determinesamedianlevelofappraisalunderSection5.10ofthiscode.

(g) [RepealedbyActs2009,81stLeg.,ch.288(H.B.8),§ 11,effectiveJanuary1,2010.]

(h) In addition to the performance audits required by Subsections (a), (b), and (c) and the review of appraisal standardsrequiredbySection5.102,thecomptrollermayauditanappraisaldistricttoanalyzetheeffectivenessand efficiency of the policies, management, and operations of the appraisal district. The results of the audit shall be deliveredin a reportthat detailsthecomptroller’sﬁndingsand recommendationsforimprovementto theappraisal district’schiefappraiserandboardofdirectorsandthegoverningbodyofeachtaxingunitparticipatingintheappraisal district.Thecomptrollermayrequirereimbursementbytheappraisaldistrictforsomeorallofthecostsoftheaudit, nottoexceedtheactualcostsassociatedwithconductingtheaudit.

(EnactedbyActs1987,70thLeg.,ch.860(H.B.354),§ 1,effectiveJanuary1,1990;am.Acts1989,71stLeg.,ch.384 (S.B.531),§ 12,effectiveSeptember1,1989;am.Acts1991,72ndLeg.,ch.843(S.B.984),§ 10,effectiveSeptember1, 1991;am.Acts2003,78thLeg.,ch.1183(S.B.671),§ 6,effectiveJune20,2003;am.Acts2009,81stLeg.,ch.288(H.B. 8),§§ 8,11,effectiveJanuary1,2010.)

Sec. 5.13. Administration of Performance Audits.

(a) The comptrollershall complete an audit required by Section 5.12(a) within two years after the date of the publicationofthesecondofthetwo studiestheresultsofwhichrequiredtheaudittobeconducted.Thecomptroller shallcompleteanauditrequestedunderSection5.12(b)or(c)assoonaspracticableaftertherequestismade.

(b) Thecomptrollermaynotaudittheﬁnancialconditionofanappraisaldistrictoradistrict’staxcollections.Ifthe requestis for an auditlimited to oneormore particular matters,the comptroller’saudit mustbe limited tothose matters.

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(c) The comptroller must approve the speciﬁc plan for the performance audit of an appraisal district. Before approvingan audit plan, the comptrollermust provide any interested person anopportunity to appear before the comptrollerandtocommentontheproposedplan.Notlaterthanthe20thdaybeforethedatethecomptrollerconsiders theplanforanappraisaldistrictperformanceaudit,thecomptrollermustnotifythepresidingofficeroftheappraisal districtboardofdirectorsthatthecomptrollerintendstoconsidertheplan.Thenoticemustincludethetime,date,and placeofthemeetingtoconsidertheplan.Immediatelyafterreceivingthenotice,thepresidingofficershalldelivera copyofthenoticetotheothermembersoftheappraisaldistrictboardofdirectors.

(d) Inconductingageneralaudit,thecomptrollershallconsiderandreporton:

(1) theextenttowhichthedistrictcomplieswithapplicablelaworgenerallyacceptedstandards ofappraisalor otherrelevantpractice;

(2) theuniformityandlevelofappraisalofmajorkindsofpropertyandthecauseofanysigniﬁcantdeviationsfrom idealuniformityandequalityofappraisalofmajorkindsofproperty;

(3) duplicationofeffortandefficiencyofoperation;

(4) thegeneralefficiency,qualityofservice,andqualiﬁcationofappraisaldistrictpersonnel;and

(5) exceptasotherwiseprovidedbySubsection(b)ofthissection,anyothermatterincludedintherequestforthe audit.

(e) Inconductingtheaudit,thecomptrollerisentitledtohaveaccessatalltimestothebooks,appraisalandother records,reports,vouchers,andotherinformation,whetherconﬁdentialornot,oftheappraisaldistrict.Thecomptroller mayrequire theassistance of appraisaldistrict officers oremployees that does not interfere signiﬁcantly with the ordinaryfunctionsoftheappraisaldistrict.Thecomptrollermayrelyonanyanalysisithasmadepreviouslyrelating totheappraisaldistrictifthepreviousanalysisisusefulorrelevanttotheaudit.

(f) Thecomptrollershall reportthe resultsof itsauditin writingtothe governingbody ofeach taxingunitthat participatesintheappraisaldistrict,tothechiefappraiser,andtothepresidingofficeroftheappraisaldistrictboard ofdirectors.IftheauditwasrequestedunderSection5.12(c)ofthiscode,thecomptrollershallalsoprovideareportto arepresentativeofthepropertyownerswhorequestedtheaudit.

(g) IftheauditisrequiredorrequestedunderSection5.12(a)or(b)ofthiscode,theappraisaldistrictshallreimburse thecomptrollerforthecostsincurredin conductingtheauditandmakingitsreportoftheaudit.Thecostsshall be allocated amongthe taxing units participating in the district in the same manner asan operatingexpense of the district.IftheauditisrequestedunderSection5.12(c)ofthiscode,thepropertyownerswhorequestedtheauditshall reimbursethecomptrollerforthecostsincurredinconductingtheauditandmakingitsreportoftheauditandshall allocatethecostsamongthosepropertyownersinproportiontotheappraisedvalueofeachpropertyowner’sproperty inthedistrictoronsuchotherbasisasthepropertyownersmayagree.Iftheauditconﬁrmsthatthemedianlevelof appraisalforaclassofpropertyexceeds1.10orthatthemedianlevelofappraisalforaclassofpropertyvariesatleast 10percentfromtheoverallmedianlevelofappraisalforallpropertyinthedistrictforwhichthecomptrollerdetermines amedianlevelofappraisal,within90daysafterthedatearequestismadebythepropertyownersforreimbursement the appraisal district shall reimburse the property owners who requested the audit for the amount paid to the comptrollerforthecostsincurredin conductingthe auditand makingthereport.Beforeconductinganauditunder Section5.12(c),thecomptrollermayrequiretherequestingtaxingunitsorpropertyownerstoprovidethecomptroller withabond,deposit,orotherﬁnancialsecuritysufficienttocovertheexpectedcostsofconductingtheauditandmaking the report. For purposes of this subsection, ‘‘costs’’ include expenses related to salaries, professional fees, travel, reproductionorotherprintingservices,andconsumablesuppliesthataredirectlyattributabletoconductingtheaudit. (h) Atanytimeaftertherequestforanauditismade,thecomptrollermaydiscontinuetheauditinwholeorinpart ifrequestedtodosoby:

(1) thegoverningbodiesofamajorityofthetaxingunitsparticipatinginthedistrict,iftheauditwasrequested byamajorityofthoseunits;

(2) thegoverningbodiesofamajorityofthetaxingunitsentitledtovoteontheappointmentofappraisaldistrict directors,iftheauditwasrequestedbyamajorityofthoseunits;or

(3) iftheauditwasrequestedunderSection5.12(c)ofthiscode,bythetaxpayerswhorequestedtheaudit. (i) The comptroller by rule may adopt procedures, audit standards, and forms for the administration of the performanceaudits.

(EnactedbyActs1987,70thLeg.,ch.860(H.B.354),§ 1,effectiveJanuary1,1990;am.Acts1989,71stLeg.,ch.384 (S.B.531),§ 12,effectiveSeptember1,1989(renumberedfromSec.5.12(c)—(i));am.Acts1991,72ndLeg.,ch.843(S.B. 984),§ 11,effectiveSeptember1,1991;am.Acts2009,81stLeg.,ch.288(H.B.8),§ 9,effectiveJanuary1,2010.)

Sec. 5.14. Public Access, Information, and Complaints.

(a) Thecomptrollershalldevelopandimplementpoliciesthatprovidethepublicwithareasonableopportunityto submitinformationonanypropertytaxissueunderthejurisdictionofthecomptroller.

(b) The comptrollershall prepare and maintain a written planthat describes how a personwho does notspeak English or who has a physical, mental, or developmental disability may be provided reasonable access to the comptroller’sprograms.

(c) Thecomptrollershallprepareinformationofpublicinterestdescribingthepropertytaxfunctionsoftheofficeof thecomptrollerandthecomptroller’sproceduresbywhichcomplaintsareﬁledwithandresolvedbythecomptroller. Thecomptrollershallmaketheinformationavailabletothepublicandappropriatestateagencies.